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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- Repealed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