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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 6. Retail Sales and Use Tax |
| SECTION 58.1-600. Short title |
| SECTION 58.1-601. Administration of chapter |
| SECTION 58.1-602. Definitions |
| SECTION 58.1-602.1. Repealed |
| SECTION 58.1-603. (Contingent expiration date -- see note) Imposition of sales tax |
| SECTION 58.1-604. (Contingent effective date) Imposition of use tax |
| SECTION 58.1-604.01. (Effective October 1, 2020; for contingent expiration dates, see note) Additional state use tax in certain counties and cities |
| SECTION 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 |
| SECTION 58.1-604.2. Filing return; payment of tax |
| SECTION 58.1-604.3. Exemptions |
| SECTION 58.1-604.4. Not effective |
| SECTION 58.1-604.6. Gift transactions |
| SECTION 58.1-605.1. Additional local sales tax in certain localities; use of revenues for construction or renovation of schools |
| SECTION 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 |
| SECTION 58.1-606.1. Additional local use tax in certain localities; use of revenues for construction or renovation of schools |
| SECTION 58.1-607. Moving residence or business into Commonwealth |
| SECTION 58.1-608. Repealed |
| SECTION 58.1-608.1. Refund authorized for certain building materials |
| SECTION 58.1-608.2. Repealed |
| SECTION 58.1-608.3. Entitlement to certain sales tax revenues |
| SECTION 58.1-608.4. Suspension of exemption |
| SECTION 58.1-609. Repealed |
| SECTION 58.1-609.1. Governmental and commodities exemptions |
| SECTION 58.1-609.2. Agricultural exemptions |
| SECTION 58.1-609.3. Commercial and industrial exemptions |
| SECTION 58.1-609.4. Repealed |
| SECTION 58.1-609.5. Service exemptions |
| SECTION 58.1-609.6. Media-related exemptions |
| SECTION 58.1-609.7. Repealed |
| SECTION 58.1-609.10. Miscellaneous exemptions |
| SECTION 58.1-609.11. Exemptions for nonprofit entities |
| SECTION 58.1-609.12. Reports to General Assembly on tax exemptions studies |
| SECTION 58.1-609.13. Exceptions to § 58.1-609.10 |
| SECTION 58.1-610. Contractors |
| SECTION 58.1-610.1. Modular building manufacturers and retailers |
| SECTION 58.1-611. Credit for taxes paid in another state |
| SECTION 58.1-611.1. Rate of tax on sales of food purchased for human consumption and essential personal hygiene products |
| SECTION 58.1-611.2. Limited exemption for certain school supplies, clothing, and footwear |
| SECTION 58.1-611.3. (Expires July 1, 2022) Limited exemption for certain hurricane preparedness equipment |
| SECTION 58.1-612. Tax collectible from dealers; "dealer" defined; jurisdiction |
| SECTION 58.1-612.1. Tax collectible from marketplace facilitators; "marketplace facilitator" defined |
| SECTION 58.1-613. Dealers' certificates of registration |
| SECTION 58.1-614. (Contingent expiration date -- see note*) Vending machine sales |
| SECTION 58.1-615. Returns by dealers |
| SECTION 58.1-615.1. Repealed |
| SECTION 58.1-616. Payment to accompany dealer's return |
| SECTION 58.1-617. Extensions |
| SECTION 58.1-618. Assessment based on estimate |
| SECTION 58.1-619. Returned goods |
| SECTION 58.1-620. Repossessions |
| SECTION 58.1-621. Bad debts |
| SECTION 58.1-622. Discount |
| SECTION 58.1-623. Sales or leases presumed subject to tax; exemption certificates |
| SECTION 58.1-623.01. Online access to dealers' certificate of registration numbers |
| SECTION 58.1-623.1. Misuse of exemption certificates; suspension of exemptions; penalties |
| SECTION 58.1-623.2. Cigarette exemption certificate |
| SECTION 58.1-624. Direct payment permits |
| SECTION 58.1-625. (Effective until July 1, 2022) Collection of tax |
| SECTION 58.1-625.1. Repealed |
| SECTION 58.1-626. Repealed |
| SECTION 58.1-626.1. Absorption of tax permitted |
| SECTION 58.1-627. Repealed |
| SECTION 58.1-628.1. Not effective |
| SECTION 58.1-628.2. Adjustment to the rate of tax imposed under this chapter |
| SECTION 58.1-629. Sale of business |
| SECTION 58.1-630. Bond |
| SECTION 58.1-631. Jeopardy assessment |
| SECTION 58.1-632. Memorandum of lien |
| SECTION 58.1-633. Records |
| SECTION 58.1-634. Period of limitations |
| SECTION 58.1-635. Failure to file return; fraudulent return; civil penalties |
| SECTION 58.1-636. Penalty for failure to file return or making false return |
| SECTION 58.1-637. Bad checks |
| SECTION 58.1-638. Disposition of state sales and use tax revenue |
| SECTION 58.1-638.1. Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund established |
| SECTION 58.1-638.2. Repealed |
| SECTION 58.1-638.3. (Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation |
| SECTION 58.1-639. Repealed |
| SECTION 58.1-603.1. (Effective October 1, 2020; for contingent expiration dates, see Acts 2013, c. 766, and Acts 2020, c. 1235) Additional state sales tax in certain counties and cities |