Excise Taxes

This page provides information on the following excise taxes:

• Cigarette Tax
• Communications Sales Tax
• Daily Rental Vehicle Tax

For details on other excise taxes, visit the following links.

Cigarette Tax

The City of Fairfax imposes a tax on individuals and businesses that sell or use cigarettes within city limits.

This tax is managed through the Northern Virginia Cigarette Tax Board.

How to File

Report forms are available and should be submitted to:

Northern Virginia Cigarette Tax Board
4400 Fair Lakes Court, #103
Fairfax, VA 22033
703-802-0373

For more details, contact the Commissioner of the Revenue or refer to:

• Code of Virginia: Title 58.1–3830-3832 & 58.1–3840
• City of Fairfax Code: Article VIII, Sections 90-331 to 90-345

Communications Sales Tax

Service providers collect communications tax from consumers and remit it to the Virginia Department of Taxation each month.

For more details, visit the Virginia Department of Taxation.

Daily Rental Vehicle Tax

Virginia imposes a tax on businesses that rent motor vehicles daily, replacing personal property taxes.

For more information, visit the Virginia Department of Motor Vehicles.