Code of Virginia
Chapter 6 - Retail Sales and Use Tax
§ 58.1-600. Short title

Code of Virginia

Title 58.1 - Taxation

Chapter 6 - Retail Sales and Use Tax

§ 58.1-600. Short title

§ 58.1-601. Administration of chapter

§ 58.1-602. (Effective until October 1, 2022) Definitions

§ 58.1-602. (Effective October 1, 2022) Definitions

§ 58.1-602.1. Repealed

§ 58.1-603. (Contingent expiration date) Imposition of sales tax

§ 58.1-603. (Contingent effective date) Imposition of sales tax

§ 58.1-603.1. (For contingent expiration dates, see Acts 2013, c. 766, and Acts 2020, c. 1235) Additional state sales tax in certain counties and cities

§ 58.1-603.1. (For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state sales tax in certain counties and cities

§ 58.1-603.2. (For contingent expiration date, see Acts 2018, c. 850) Additional state sales and use tax in certain counties and cities of historic significance; Historic Triangle Marketing Fund

§ 58.1-604. (Contingent expiration date - see note) Imposition of use tax

§ 58.1-604. (Contingent effective date) Imposition of use tax

§ 58.1-604.01. (For contingent expiration dates, see Acts 2013, c. 766, and Acts 2020, c. 1235) Additional state use tax in certain counties and cities

§ 58.1-604.01. (For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state use tax in certain counties and cities

§ 58.1-604.1. (Contingent expiration date -- see note*) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts

§ 58.1-604.1. (Contingent effective date -- see note*) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts

§ 58.1-604.2. Filing return; payment of tax

§ 58.1-604.3. Exemptions

§ 58.1-604.4. Not effective

§ 58.1-604.6. Gift transactions

§ 58.1-605. To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto

§ 58.1-605.1. Additional local sales tax in certain localities; use of revenues for construction or renovation of schools

§ 58.1-606. To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties

§ 58.1-606.1. Additional local use tax in certain localities; use of revenues for construction or renovation of schools

§ 58.1-607. Moving residence or business into Commonwealth

§ 58.1-608. Repealed

§ 58.1-608.1. Refund authorized for certain building materials

§ 58.1-608.2. Repealed

§ 58.1-608.3. Entitlement to certain sales tax revenues

§ 58.1-608.4. Suspension of exemption

§ 58.1-609. Repealed

§ 58.1-609.1. Governmental and commodities exemptions

§ 58.1-609.2. Agricultural exemptions

§ 58.1-609.3. Commercial and industrial exemptions

§ 58.1-609.4. Repealed

§ 58.1-609.5. Service exemptions

§ 58.1-609.6. Media-related exemptions

§ 58.1-609.7. Repealed

§ 58.1-609.10. Miscellaneous exemptions

§ 58.1-609.11. Exemptions for nonprofit entities

§ 58.1-609.12. Reports to General Assembly on tax exemptions studies

§ 58.1-609.13. Exceptions to § 58.1-609.10

§ 58.1-609.14. (For contingent expiration date, see Editor's notes) Personal protective equipment exemption

§ 58.1-610. Contractors

§ 58.1-610.1. Modular building manufacturers and retailers

§ 58.1-611. Credit for taxes paid in another state

§ 58.1-611.1. (Effective until date pursuant to Va. Const., Art. IV, § 13) Exemption for food purchased for human consumption and essential personal hygiene products

§ 58.1-611.1. (Effective pursuant to Va. Const., Art. IV, § 13) Exemption for food purchased for human consumption and essential personal hygiene products

§ 58.1-611.2. Limited exemption for certain school supplies, clothing, and footwear

§ 58.1-611.3. Expired

§ 58.1-612. Tax collectible from dealers; "dealer" defined; jurisdiction

§ 58.1-612.1. Tax collectible from marketplace facilitators; "marketplace facilitator" defined

§ 58.1-612.2. (Effective until October 1, 2022) Tax collectible from accommodations providers and intermediaries

§ 58.1-612.2. (Effective October 1, 2022) Tax collectible from accommodations providers and intermediaries

§ 58.1-613. Dealers' certificates of registration

§ 58.1-614. (Contingent expiration date -- see note*) Vending machine sales

§ 58.1-614. (Contingent effective date -- see note*) Vending machine sales

§ 58.1-615. Returns by dealers

§ 58.1-615.1. Repealed

§ 58.1-616. Payment to accompany dealer's return

§ 58.1-617. Extensions

§ 58.1-618. Assessment based on estimate

§ 58.1-619. Returned goods

§ 58.1-620. Repossessions

§ 58.1-621. Bad debts

§ 58.1-622. Discount

§ 58.1-623. Sales or leases presumed subject to tax; exemption certificates

§ 58.1-623.01. Online access to dealers' certificate of registration numbers

§ 58.1-623.1. Misuse of exemption certificates; suspension of exemptions; penalties

§ 58.1-623.2. Cigarette exemption certificate

§ 58.1-624. Direct payment permits

§ 58.1-625. Collection of tax

§ 58.1-625.1. Repealed

§ 58.1-626. Repealed

§ 58.1-626.1. Absorption of tax permitted

§ 58.1-627. Repealed

§ 58.1-628.1. Not effective

§ 58.1-628.2. Adjustment to the rate of tax imposed under this chapter

§ 58.1-629. Sale of business

§ 58.1-630. Bond

§ 58.1-631. Jeopardy assessment

§ 58.1-632. Memorandum of lien

§ 58.1-633. Records

§ 58.1-634. Period of limitations

§ 58.1-635. Failure to file return; fraudulent return; civil penalties

§ 58.1-636. Penalty for failure to file return or making false return

§ 58.1-637. Bad checks

§ 58.1-638. Disposition of state sales and use tax revenue

§ 58.1-638.1. Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund established

§ 58.1-638.2. Repealed

§ 58.1-638.3. (Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation

§ 58.1-639. Repealed