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Code of Virginia

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Chapter 6.
Retail Sales and Use Tax
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§ 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Repealed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) 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
§ 58.1-604.01
(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
§ 58.1-604.1
(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
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
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
Exemption for 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
Expired
§ 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
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
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
§ 58.1-639.1
(Effective July 1, 2025 until July 1, 2030) Annual retail sales and use tax holiday