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2006 Code of Virginia - Chapter 6 - Retail Sales and Use Tax
- 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 - Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performi...
- 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.
- 58.1-612 - 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
- 58.1-616 - 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 - Collection of tax
- 58.1-626 - 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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