Code of Virginia

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Code of Virginia
Title 58.1. Taxation
9/19/2019

Chapter 6. Retail Sales and Use TaxRead 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Repealed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 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
(Contingent effective date) 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
§ 58.1-604.2
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