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Read Chapter § 58.1-600 Short Title § 58.1-601 Administration of Chapter § 58.1-602 Definitions § 58.1-602.1 Repealed § 58.1-603 (Contingent Expiration Date -- See Note) Imposition of Sales Tax § 58.1-603.1 (Effective Until October 1, 2020; for Contingent Expiration Date, See Acts 2013, C. 766) Additional State Sales Tax in Certain Counties and Cities § 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 § 58.1-603 (Contingent Effective Date -- See Note) Imposition of Sales Tax § 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 (Effective Until October 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 October 1, 2020; for Contingent Expiration Dates, See Note) 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Revenues for Construction or Renovation of Schools § 58.1-607 Moving Residence or Business into Commonwealth § 58.1-608 Repealed § 58.1-608.1 Refund Authorized for Certain Building Materials § 58.1-608.2 Repealed § 58.1-608.3 Entitlement to Certain Sales Tax Revenues § 58.1-608.4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 § 58.1-610 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 § 58.1-613 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
