There is a newer version
of
this Chapter
2020 Code of Virginia
Title 58.1 - Taxation
Chapter 6 - Retail Sales and Use Tax
- § 58.1-600. Short title
- § 58.1-601. Administration of chapter
- § 58.1-602. (Effective until September 1, 2021) Definitions
- § 58.1-602. (Effective September 1, 2021) Definitions
- § 58.1-602.1. Repealed
- § 58.1-603. (Contingent expiration date) Imposition of sales tax
- § 58.1-603. (Contingent effective date) Imposition of sales tax
- § 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
- § 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
- § 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
- § 58.1-604. (Contingent expiration date — see note) Imposition of use tax
- § 58.1-604. (Contingent effective date) Imposition of use tax
- § 58.1-604.1. (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
- § 58.1-604.01. (For contingent expiration dates, see Acts 2013, c. 766, and Acts 2020, c. 1235) Additional state use tax in certain counties and cities
- § 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
- § 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. 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
- § 58.1-605.1. Additional local sales tax in certain localities; use of revenues for construction or renovation of schools
- § 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
- § 58.1-606.1. Additional local use tax in certain localities; use of revenues for construction or renovation of schools
- § 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. (Effective until October 1, 2021) Commercial and industrial exemptions
- § 58.1-609.3. (Effective October 1, 2021) 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. Exceptions to § 58.1-609.10
- § 58.1-609.14. (For contingent expiration date, see Editor's notes) Personal protective equipment exemption
- § 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 and essential personal hygiene products
- § 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
- § 58.1-612.1. Tax collectible from marketplace facilitators; "marketplace facilitator" defined
- § 58.1-612.2. (Effective September 1, 2021) Tax collectible from accommodations providers and intermediaries
- § 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
- § 58.1-615.1. 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. Repealed
- § 58.1-626.1. Absorption of tax permitted
- § 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. 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. Repealed
- § 58.1-638.3. (Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation
- § 58.1-639. Repealed
Disclaimer: These codes may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.