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2018 Code of Virginia
Title 58.1 - Taxation
Chapter 6 - Retail Sales and Use Tax
- § 58.1-600. Short title
- § 58.1-601. (Contingent expiration date -- see note*) Administration of chapter
- § 58.1-601. (Contingent effective date -- see note*) Administration of chapter
- § 58.1-602. (Contingent expiration date) Definitions
- § 58.1-602. (Contingent effective date) Definitions
- § 58.1-602.1. Repealed
- § 58.1-603. (Contingent expiration date -- see note) Imposition of sales tax
- § 58.1-603.1. (Contingent expiration date) Additional state sales tax in certain counties and cities
- § 58.1-603. (Contingent effective date -- see note) Imposition of sales tax
- § 58.1-603.2. (For contingent effective date and 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
- § 58.1-604. (Contingent expiration date -- see note*) Imposition of use tax
- § 58.1-604. (Contingent effective date -- see note*) Imposition of use tax
- § 58.1-604.01. (Contingent expiration date) Additional state use tax in certain counties and cities
- § 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
- § 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
- § 58.1-604.2. Filing return; payment of tax
- § 58.1-604.3. Exemptions
- § 58.1-604.4. Not effective
- § 58.1-604.6. Gift transactions
- § 58.1-605. (Contingent expiration date) 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
- § 58.1-605. (Contingent effective date -- see note) 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
- § 58.1-606. (Contingent expiration date -- see note*) 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
- § 58.1-606. (Contingent effective date -- see note*) 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
- § 58.1-607. Moving residence or business into Commonwealth
- § 58.1-608. Repealed
- § 58.1-608.1. Refund authorized for certain building materials
- § 58.1-608.2. Repealed
- § 58.1-608.3. Entitlement to certain sales tax revenues
- § 58.1-608.4. Suspension of exemption
- § 58.1-609. Repealed
- § 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. Repealed
- § 58.1-609.5. Service exemptions
- § 58.1-609.6. Media-related exemptions
- § 58.1-609.7. Repealed
- § 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. (Contingent repeal -- see note) Exceptions to ยง 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, 2022) 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. (Contingent expiration date -- see note*) Vending machine sales
- § 58.1-614. (Contingent effective date -- see note*) Vending machine sales
- § 58.1-615. (Contingent expiration date -- see note*) Returns by dealers
- § 58.1-615. (Contingent effective date -- see note*) Returns by dealers
- § 58.1-615.1. Repealed
- § 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
- § 58.1-623.01. 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
- § 58.1-625. (Effective until July 1, 2022) Collection of tax
- § 58.1-625. (Effective July 1, 2022) Collection of tax
- § 58.1-625.1. Repealed
- § 58.1-626. (Effective until July 1, 2022) Absorption of tax prohibited
- § 58.1-626. (Effective July 1, 2022) Absorption of tax prohibited
- § 58.1-627. Repealed
- § 58.1-628.1. Not effective
- § 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. (Contingent expiration date -- see note*) Failure to file return; fraudulent return; civil penalties
- § 58.1-635. (Contingent effective date -- see note*) 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
- § 58.1-638.1. Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund established
- § 58.1-638.2. (Contingent effective date -- see note) Disposition of state and local sales tax revenue collected pursuant to federal legislation granting remote collection authority
- § 58.1-638.3. (Contingent expiration date -- see note) Disposition of 0.3 percent state and local sales tax for transportation
- § 58.1-639. Repealed
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