Before any property subject to the use tax is brought into this Commonwealth for use as provided in § 58.1-604.1, the owner, or, if the property is leased, the lessee shall register with the Tax Commissioner or the local commissioner of the revenue, if the local commissioner elects to provide such service.
After registration, the taxpayer shall file quarterly reports on forms furnished by the Tax Commissioner reporting such property brought, imported or caused to be brought into this Commonwealth during the preceding quarter together with remittance of the amount of tax due. Such reports are to be filed on or before the fifteenth of the month following the quarter in which such property was brought into this Commonwealth.
1988, c. 379; 2011, cc. 663, 674.
Structure Code of Virginia
Chapter 6 - Retail Sales and Use Tax
§ 58.1-601. Administration of chapter
§ 58.1-602. (Effective until October 1, 2022) Definitions
§ 58.1-602. (Effective October 1, 2022) Definitions
§ 58.1-603. (Contingent expiration date) Imposition of sales tax
§ 58.1-603. (Contingent effective date) Imposition of sales tax
§ 58.1-604. (Contingent expiration date - see note) Imposition of use tax
§ 58.1-604. (Contingent effective date) Imposition of use tax
§ 58.1-604.2. Filing return; payment of tax
§ 58.1-604.6. Gift transactions
§ 58.1-607. Moving residence or business into Commonwealth
§ 58.1-608.1. Refund authorized for certain building materials
§ 58.1-608.3. Entitlement to certain sales tax revenues
§ 58.1-608.4. Suspension of exemption
§ 58.1-609.1. Governmental and commodities exemptions
§ 58.1-609.2. Agricultural exemptions
§ 58.1-609.3. Commercial and industrial exemptions
§ 58.1-609.5. Service exemptions
§ 58.1-609.6. Media-related exemptions
§ 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
§ 58.1-610.1. Modular building manufacturers and retailers
§ 58.1-611. Credit for taxes paid in another state
§ 58.1-611.2. Limited exemption for certain school supplies, clothing, and footwear
§ 58.1-612. Tax collectible from dealers; "dealer" defined; jurisdiction
§ 58.1-612.1. Tax collectible from marketplace facilitators; "marketplace facilitator" defined
§ 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
§ 58.1-616. Payment to accompany dealer's return
§ 58.1-618. Assessment based on estimate
§ 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
§ 58.1-626.1. Absorption of tax permitted
§ 58.1-628.2. Adjustment to the rate of tax imposed under this chapter
§ 58.1-631. Jeopardy assessment
§ 58.1-632. Memorandum of lien
§ 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