Whole leaf law.

[FmGrowit]

This is a quote from a court ruling in Virginia

Virginia Tobacco Products Tax

The Virginia Tobacco Products Tax is levied pursuant to Code of Va. § 58.1-1021.02. Code of Va. § 58.1-1021.01 provides that:

• • "Tobacco product" or "tobacco products" means (i) "cigar" as defined in § 5702 (a) of the Internal Revenue Code, and as such section may be amended;(ii) "smokeless tobacco" as defined in § 5702 (m) of the Internal Revenue Code,and as such section may be amended; (iii) "pipe tobacco" as defined in § 5702 of the Internal Revenue Code, and as such section may be amended; or(iv) "roll-your-own tobacco" as defined in § 5702 (o) of the Internal Revenue Code, and as such section may be amended.

The TTB has reviewed a sample of the whole leaf tobacco and determined that it does not meet any of the definitions of "tobacco products" provided by IRC § 5702. As the Code of Va. § 58.1-1021.01 definition of "tobacco products" references four of the definitions of tobacco products provided by IRC § 5702, I see no reason not to adopt the TTB's conclusion. Accordingly, it is my determination that cured whole leaf tobacco that has not been stemmed, cut or otherwise processed is not a tobacco product subject to the Virginia Tobacco Products Tax.


Here's the rest of the ruling

http://www.policylibrary.tax.virgin...6bef5c4dd1d594b1852571550067cc5a?OpenDocument

 

[tanx]

Hi
Interesting read on the "laws".
Over here in England the rules on tobacco "products" are fairly rigid , with rigid ammounts of tax to be paid if you stray over what your allowed.
Tobacco leaves are not actually mentioned by HM Customs and Excise when reffering to tobacco products.
I actually called them up and asked them to clearly and simply explain the rules on tobacco leaves , grown at home or imported.
Firstly , home grown from seed - no tax - UNTIL the product has been "processed" , such as middle stem removed or shredded.
They also EXPECT the grower / owner to "inform them of any tobacco they do process" and then "pay the due tax !!!!!" I did find that amusing.
Secondly , importation from outside the EU. Customs don't have any concerns so long as the leaf is whole and the quantity sent is valued under £15.
No tax or import duty would be payable on whole leaves sent as a "Gift" from one personal address to another and is not valued at more that £38.
Shredded tobacco is treated as processed and UK duty / tax would be payable.
Imported tobacco plants would be "destroyed" , simply because bugs or diseases from the plant that we don't have in this country would be detrimental to our farming community , which is understandable i suppose.
So pretty simple when all the jargon is taken away.
And good news for any USA / CANADA growers who wish to sell to us English buyers !!!!!!!

 

[FmGrowit]

Thanks for the information...the law seems reasonable enough. I'd be happy to send whole leaf across the pond.

Shipping is about $14.00 USD for an 8-5/8" x 5-3/8" x 1-5/8" box. That's a pretty small box, so the the leaf will have to be put into heavy case and them compressed a little, then it would have to be dried so it doesn't develop mold en route.

 

[BarG]

I have been waiting for 8 or 9 days to hear back from the texas dept. of agriculture to find out the whole leaf laws here. No one seems to be able to answer the question, I'll try to call back on 7-05, since last i talked the man said he was waiting on calls he had placed.

 

[FmGrowit]

The Virginia ruling is based on Federal law. Federal law supersedes state law. If Federal law says you can do something, state law can not say you can't do that same thing. You'll like get somebody's opinion on what they think the law should be. I would be surprised if you get an answer based on fact.

 

[BarG]

Good news for texas

I just got off the phone with the head of texas dept. of agriculture. He couldn't find any restrictions regarding cured whole leaf tobacco, he also passed my question on to the dept. of state health services for them to look into and they came up blank as far as any restrictions go. I guess they got there fingers in the pie also according to TDOA. I would recommend when you do sell to post any warnings regarding minors not being able to purchase. I'm not sure if its 18 or 21 here. In case I ever get hasseled he said to put them in touch with him @ TDOA as he is saving our communications and he would stand behind my claims about being legal, however i could get hasseled if I don't charge taxes in texas. [pm for name and # in texas tdoa] worked to hard to get it.

 

[FmGrowit]

He is exactly right, you have to charge State sales tax on sales within the State.

 

[Daniel]

It is not true that Federal Law supersedes State Law. States have the Constitutional right to make their own laws. And individual States could very well have laws that Federal Authorities do not. I know that at elast one of the sources I buy shredded tobacco from has a list of States they do not sell Tobacco to.

 

[deluxestogie]

This Constitution, and the laws of the United States which shall be made in pursuance thereof; and all treaties made, or which shall be made, under the authority of the United States, shall be the supreme law of the land; and the judges in every state shall be bound thereby, anything in the Constitution or laws of any State to the contrary notwithstanding.

(Emphasis mine.)

Bob

EDIT: Yes. States can make their own laws. If, however, a state law is contrary to a federal law, the federal law takes precedence.

 

[tekwyzrd]

(Emphasis mine.)

Bob

EDIT: Yes. States can make their own laws. If, however, a state law is contrary to a federal law, the federal law takes precedence.

I wish that was true of local and state level. The state of Ohio requires one license plate. My '92 Bonneville didn't have any holes or mounting for a front plate. I got ticketed because the city of Cleveland requires two. I had to drill the plastc to mount a front plate. Then there's the matter of the building inspector in my town (a suburb of Cleveland) citing for "violations" of non-existent building code.