There is a newer version of the Code of Virginia
2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 6 Retail Sales and Use Tax (58.1-600 thru 58.1-639)
- 58.1-600 Short title
- 58.1-601 Administration of chapter
- 58.1-602 Definitions
- 58.1-602.1 Description unavailable
- 58.1-603 Imposition of sales tax
- 58.1-604 Imposition of use tax
- 58.1-604.1 (Effective until July 1, 2012) Use tax on motor vehicles, machinery, tools and equipment brought in...
- 58.1-604.2 Filing return; payment of tax
- 58.1-604.3 Exemptions
- 58.1-604.4 , 58.1-604.5
- 58.1-604.6 Gift transactions.
- 58.1-605 To what extent and under what conditions cities and counties may levy local sales taxes; collectio...
- 58.1-606 To what extent and under what conditions cities and counties may levy local use tax; collection the...
- 58.1-607 Moving residence or business into Commonwealth
- 58.1-608 Description unavailable
- 58.1-608.1 Refund authorized for certain building materials
- 58.1-608.2 Description unavailable
- 58.1-608.3 Entitlement to certain sales tax revenues
- 58.1-608.4 Suspension of exemption
- 58.1-609 Description unavailable
- 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 Description unavailable
- 58.1-609.5 Service exemptions
- 58.1-609.6 Media-related exemptions
- 58.1-609.7 through 58.1-609.9
- 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 Contractors
- 58.1-610.1 Modular building manufacturers and retailers
- 58.1-611 Credit for taxes paid in another state
- 58.1-611.1 Rate of tax on sales of food purchased for human consumption
- 58.1-611.2 Limited exemption for certain school supplies, clothing, and footwear.
- 58.1-611.3 (Expires July 1, 2012) Limited exemption for certain hurricane preparedness equipment.
- 58.1-612 Tax collectible from dealers; "dealer" defined; jurisdiction
- 58.1-613 Dealers' certificates of registration
- 58.1-614 Vending machine sales
- 58.1-615 Returns by dealers
- 58.1-615.1 Description unavailable
- 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
- 58.1-623.1 Misuse of exemption certificates; suspension of exemptions; penalties
- 58.1-624 Direct payment permits
- 58.1-625 (Effective until July 1, 2012) Collection of tax
- 58.1-625.1 Description unavailable
- 58.1-626 (Effective until July 1, 2012) Absorption of tax prohibited
- 58.1-627 , 58.1-628
- 58.1-628.1 Description unavailable
- 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; localities' share; Game Protection Fund
- 58.1-638.1 Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund establishe...
- 58.1-639 Transitional provisions
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