NOTE: Currently, the Commonwealth of Virginia’s cigarette excise tax, Va. Code § 58.1-1000 et seq., applies only to cigarettes, and Virginia tobacco revenue stamps are not affixed to "roll-your-own" tobacco products. However, any company that manufactures "roll-your-own" tobacco products must file a Tobacco Product Manufacturer Certification in order to be listed in the Virginia Tobacco Directory. Any "roll-your-own" tobacco product not listed in the Virginia Tobacco Directory may not be sold or possessed for sale in the Commonwealth of Virginia.