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§ 58.1-600. Short title - This chapter shall be known and may be cited as...
§ 58.1-601. Administration of chapter - A. The Tax Commissioner shall administer and enforce the assessment...
§ 58.1-602. (Effective until October 1, 2022) Definitions - As used in this chapter, unless the context clearly shows...
§ 58.1-602. (Effective October 1, 2022) Definitions - As used in this chapter, unless the context clearly shows...
§ 58.1-602.1. Repealed - Repealed by Acts 1995, c. 200.
§ 58.1-603. (Contingent expiration date) Imposition of sales tax - There is hereby levied and imposed, in addition to all...
§ 58.1-603. (Contingent effective date) Imposition of sales tax - There is hereby levied and imposed, in addition to all...
§ 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 - A. In addition to the sales tax imposed pursuant to...
§ 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 - A. In addition to the sales tax imposed pursuant to...
§ 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 - A. For purposes of this section: "Historic Triangle" means all...
§ 58.1-604. (Contingent expiration date - see note) Imposition of use tax - There is hereby levied and imposed, in addition to all...
§ 58.1-604. (Contingent effective date) Imposition of use tax - There is hereby levied and imposed, in addition to all...
§ 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 - A. In addition to the use tax imposed pursuant to...
§ 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 - A. In addition to the use tax imposed pursuant to...
§ 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 - In addition to the use tax levied pursuant to §...
§ 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 - In addition to the use tax levied pursuant to §...
§ 58.1-604.2. Filing return; payment of tax - Before any property subject to the use tax is brought...
§ 58.1-604.3. Exemptions - The use tax imposed by this section shall not apply...
§ 58.1-604.4. Not effective - Not effective.
§ 58.1-604.6. Gift transactions - A. For purposes of this section, a gift transaction means...
§ 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 - A. No county, city or town shall impose any local...
§ 58.1-605.1. Additional local sales tax in certain localities; use of revenues for construction or renovation of schools - A. 1. In addition to the sales tax authorized under...
§ 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 - A. The council of any city and the governing body...
§ 58.1-606.1. Additional local use tax in certain localities; use of revenues for construction or renovation of schools - A. 1. The governing body of a qualifying locality may...
§ 58.1-607. Moving residence or business into Commonwealth - The use tax shall not apply to tangible personal property...
§ 58.1-608. Repealed - Repealed by Acts 1993, c. 310.
§ 58.1-608.1. Refund authorized for certain building materials - A. From July 1, 1993, through June 30, 2004, any...
§ 58.1-608.2. Repealed - Repealed by Acts 2003, cc. 757 and 758, effective July...
§ 58.1-608.3. Entitlement to certain sales tax revenues - A. As used in this section, the following words and...
§ 58.1-608.4. Suspension of exemption - Any organization or entity exempt from the tax imposed by...
§ 58.1-609. Repealed - Repealed by Acts 1993, c. 310.
§ 58.1-609.1. Governmental and commodities exemptions - The tax imposed by this chapter or pursuant to the...
§ 58.1-609.2. Agricultural exemptions - The tax imposed by this chapter or pursuant to the...
§ 58.1-609.3. Commercial and industrial exemptions - The tax imposed by this chapter or pursuant to the...
§ 58.1-609.4. Repealed - Repealed by Acts 2003, cc. 757 and 758, effective July...
§ 58.1-609.5. Service exemptions - The tax imposed by this chapter or pursuant to the...
§ 58.1-609.6. Media-related exemptions - The tax imposed by this chapter or pursuant to the...
§ 58.1-609.7. Repealed - Repealed by Acts 2003, cc. 757 and 758, effective July...
§ 58.1-609.10. Miscellaneous exemptions - The tax imposed by this chapter or pursuant to the...
§ 58.1-609.11. Exemptions for nonprofit entities - A. For purposes of this section, "nonprofit organization" or "nonprofit...
§ 58.1-609.12. Reports to General Assembly on tax exemptions studies - A. The Tax Commissioner shall determine the fiscal, economic and...
§ 58.1-609.13. Exceptions to § 58.1-609.10 - Notwithstanding the provisions of subdivision 1 of § 58.1-609.10, the...
§ 58.1-609.14. (For contingent expiration date, see Editor's notes) Personal protective equipment exemption - A. As used in this section: "Business" means a person...
§ 58.1-610. Contractors - A. Any person who contracts orally, in writing, or by...
§ 58.1-610.1. Modular building manufacturers and retailers - The retail sale of a modular building, as defined by...
§ 58.1-611. Credit for taxes paid in another state - A credit shall be granted against the taxes imposed by...
§ 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 - A. Before January 1, 2023, the tax imposed by §§...
§ 58.1-611.1. (Effective pursuant to Va. Const., Art. IV, § 13) Exemption for food purchased for human consumption and essential personal hygiene products - A. Before January 1, 2023, the tax imposed by §§...
§ 58.1-611.2. Limited exemption for certain school supplies, clothing, and footwear - Beginning in 2015, and ending July 1, 2022, for a...
§ 58.1-611.3. Expired - Expired July 1, 2022
§ 58.1-612. Tax collectible from dealers; "dealer" defined; jurisdiction - A. The tax levied by §§ 58.1-603 and 58.1-604 shall...
§ 58.1-612.1. Tax collectible from marketplace facilitators; "marketplace facilitator" defined - A. As used in this chapter: "Marketplace facilitator" means a...
§ 58.1-612.2. (Effective until October 1, 2022) Tax collectible from accommodations providers and intermediaries - A. For any retail sale of accommodations not facilitated by...
§ 58.1-612.2. (Effective October 1, 2022) Tax collectible from accommodations providers and intermediaries - A. For any retail sale of accommodations not facilitated by...
§ 58.1-613. Dealers' certificates of registration - A. Every person desiring to engage in or conduct business...
§ 58.1-614. (Contingent expiration date -- see note*) Vending machine sales - A. Notwithstanding the provisions of §§ 58.1-603 and 58.1-604, whenever...
§ 58.1-614. (Contingent effective date -- see note*) Vending machine sales - A. Notwithstanding the provisions of §§ 58.1-603 and 58.1-604, whenever...
§ 58.1-615. Returns by dealers - A. Every dealer required to collect or pay the sales...
§ 58.1-615.1. Repealed - Repealed by Acts 2009, c. 781, as amended by Acts...
§ 58.1-616. Payment to accompany dealer's return - At the time of transmitting the return required under §...
§ 58.1-617. Extensions - The Tax Commissioner for good cause may grant an extension...
§ 58.1-618. Assessment based on estimate - A. If any dealer fails to make a return as...
§ 58.1-619. Returned goods - In the event purchases are returned to the dealer by...
§ 58.1-620. Repossessions - A dealer who has paid the tax on tangible personal...
§ 58.1-621. Bad debts - A. In any return filed under the provisions of this...
§ 58.1-622. Discount - For the purpose of compensating a dealer holding a certificate...
§ 58.1-623. Sales or leases presumed subject to tax; exemption certificates - A. All sales or leases are subject to the tax...
§ 58.1-623.01. Online access to dealers' certificate of registration numbers - The Department shall provide online access by registered dealers to...
§ 58.1-623.1. Misuse of exemption certificates; suspension of exemptions; penalties - A. Whenever the Tax Commissioner determines that any person has...
§ 58.1-623.2. Cigarette exemption certificate - A. 1. Notwithstanding any other provision of law, all sales...
§ 58.1-624. Direct payment permits - A. Notwithstanding any other provision of this chapter, the Tax...
§ 58.1-625. Collection of tax - A. The tax levied by this chapter shall be paid...
§ 58.1-625.1. Repealed - Repealed by Acts 2009, cc. 864 and 871, cl. 5.
§ 58.1-626. Repealed - Repealed by Acts 2019, c. 758, cl. 2.
§ 58.1-626.1. Absorption of tax permitted - A. A dealer may absorb and assume payment of all...
§ 58.1-627. Repealed - Repealed by Acts 2004, Sp. Sess. I, c. 3, effective...
§ 58.1-628.1. Not effective - Not effective.
§ 58.1-628.2. Adjustment to the rate of tax imposed under this chapter - If a dealer can show to the satisfaction of the...
§ 58.1-629. Sale of business - If any dealer liable for any tax, penalty, or interest...
§ 58.1-630. Bond - The Tax Commissioner may, when in his judgment it is...
§ 58.1-631. Jeopardy assessment - If the Tax Commissioner is of the opinion that the...
§ 58.1-632. Memorandum of lien - The Tax Commissioner is empowered, when any tax becomes delinquent...
§ 58.1-633. Records - A. Every dealer required to make a return and pay...
§ 58.1-634. Period of limitations - The taxes imposed by this chapter shall be assessed within...
§ 58.1-635. Failure to file return; fraudulent return; civil penalties - A. When any dealer fails to make any return and...
§ 58.1-636. Penalty for failure to file return or making false return - Any dealer subject to the provisions of this chapter failing...
§ 58.1-637. Bad checks - If any check tendered for any amount due under this...
§ 58.1-638. Disposition of state sales and use tax revenue - A. The Comptroller shall designate a specific revenue code number...
§ 58.1-638.1. Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund established - There is hereby created in the state treasury a special...
§ 58.1-638.2. Repealed - Repealed by Acts 2019, c. 854, cl. 16, effective May...
§ 58.1-638.3. (Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation - A. The sales and use tax revenue generated by the...
§ 58.1-639. Repealed - Repealed by Acts 2016, c. 305, cl. 2.