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Read Chapter § 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(Effective until September 1, 2021) Definitions § 58.1-602 (Effective September 1, 2021) Definitions § 58.1-602.1 Repealed § 58.1-603 (Contingent expiration date) Imposition of sales tax § 58.1-603 (Contingent effective date) Imposition of sales tax § 58.1-603.1 (For contingent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
