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U.S. State Codes
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Virginia
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Title 58.1 - Taxation
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Chapter 6 - Retail Sales and Use Tax
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. Repealed
§ 58.1-603. (Contingent expiration date -- see note) Imposition of sales tax
§ 58.1-603.1. (Effective until January 1, 2020; for contingent expiration date, see Acts 2018, c. 850) Additional state sales tax in certain counties and cities
§ 58.1-603.1. (Effective January 1, 2020; for contingent expiration date, see note) 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. (Effective until January 1, 2020; 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
§ 58.1-603.2. (Effective January 1, 2020; 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
§ 58.1-604.01. (Effective until January 1, 2020; for contingent expiration date, see Acts 2013, c. 766) Additional state use tax in certain counties and cities
§ 58.1-604.01. (Effective January 1, 2020; for contingent expiration date, see Acts 2013, c. 766) 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. (Contingent effective date) Imposition of use tax
§ 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 Halifax County; 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 Halifax County; 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. 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
§ 58.1-610. Contractors
§ 58.1-610.1. Modular building manufacturers and retailers
§ 58.1-611. Credit for taxes paid in another state
§ 58.1-611.1. (Effective until January 1, 2020) Rate of tax on sales of food purchased for human consumption
§ 58.1-611.1. (Effective January 1, 2020) 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
§ 58.1-613. 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 -- see note) Disposition of 0.3 percent state and local sales tax for transportation
§ 58.1-639. Repealed