If a dealer can show to the satisfaction of the Tax Commissioner that more than 85 percent of the total dollar volume of his gross taxable sales during the taxable month was from individual sales at prices of 10 cents or less each and that he was unable to adjust his prices in such manner as to prevent the economic incidence of the sales tax from falling on him, the Tax Commissioner shall determine the proper tax liability of the dealer based on that portion of the dealer's gross taxable sales that was from sales at prices of 11 cents or more.
2004, Sp. Sess. I, c. 3.
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