PocketLaw
Home
Catalog
Law Online
Teams
Our Free Mobile App
Retail Sales and Use Tax
Law
Code of Virginia
Taxation
Retail Sales and Use Tax
Checkout our iOS App for a better way to browser and research.
Section
58.1-600
Short title
Section
58.1-601
Administration of chapter
Section
58.1-602
(Effective until September 1, 2021) Definitions
Section
58.1-602
(Effective September 1, 2021) Definitions
Section
58.1-602.1
Repealed
Section
58.1-603
(Contingent expiration date) Imposition of sales tax
Section
58.1-603
(Contingent effective date) Imposition of sales tax
Section
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
Section
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
Section
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
Section
58.1-604
(Contingent expiration date — see note) Imposition of use tax
Section
58.1-604
(Contingent effective date) Imposition of use tax
Section
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
Section
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
Section
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
Section
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
Section
58.1-604.2
Filing return; payment of tax
Section
58.1-604.3
Exemptions
Section
58.1-604.4
Not effective
Section
58.1-604.6
Gift transactions
Section
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
Section
58.1-605.1
Additional local sales tax in certain localities; use of revenues for construction or renovation of schools
Section
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
Section
58.1-606.1
Additional local use tax in certain localities; use of revenues for construction or renovation of schools
Section
58.1-607
Moving residence or business into Commonwealth
Section
58.1-608
Repealed
Section
58.1-608.1
Refund authorized for certain building materials
Section
58.1-608.2
Repealed
Section
58.1-608.3
Entitlement to certain sales tax revenues
Section
58.1-608.4
Suspension of exemption
Section
58.1-609
Repealed
Section
58.1-609.1
Governmental and commodities exemptions
Section
58.1-609.2
Agricultural exemptions
Section
58.1-609.3
(Effective until October 1, 2021) Commercial and industrial exemptions
Section
58.1-609.3
(Effective October 1, 2021) Commercial and industrial exemptions
Section
58.1-609.4
Repealed
Section
58.1-609.5
Service exemptions
Section
58.1-609.6
Media-related exemptions
Section
58.1-609.7
Repealed
Section
58.1-609.10
Miscellaneous exemptions
Section
58.1-609.11
Exemptions for nonprofit entities
Section
58.1-609.12
Reports to General Assembly on tax exemptions studies
Section
58.1-609.13
Exceptions to § 58.1-609.10
Section
58.1-609.14
(For contingent expiration date, see Editor's notes) Personal protective equipment exemption
Section
58.1-610
Contractors
Section
58.1-610.1
Modular building manufacturers and retailers
Section
58.1-611
Credit for taxes paid in another state
Section
58.1-611.1
Rate of tax on sales of food purchased for human consumption and essential personal hygiene products
Section
58.1-611.2
Limited exemption for certain school supplies, clothing, and footwear
Section
58.1-611.3
(Expires July 1, 2022) Limited exemption for certain hurricane preparedness equipment
Section
58.1-612
Tax collectible from dealers; "dealer" defined; jurisdiction
Section
58.1-612.1
Tax collectible from marketplace facilitators; "marketplace facilitator" defined
Section
58.1-612.2
(Effective September 1, 2021) Tax collectible from accommodations providers and intermediaries
Section
58.1-613
Dealers' certificates of registration
Section
58.1-614
(Contingent expiration date -- see note*) Vending machine sales
Section
58.1-614
(Contingent effective date -- see note*) Vending machine sales
Section
58.1-615
Returns by dealers
Section
58.1-615.1
Repealed
Section
58.1-616
Payment to accompany dealer's return
Section
58.1-617
Extensions
Section
58.1-618
Assessment based on estimate
Section
58.1-619
Returned goods
Section
58.1-620
Repossessions
Section
58.1-621
Bad debts
Section
58.1-622
Discount
Section
58.1-623
Sales or leases presumed subject to tax; exemption certificates
Section
58.1-623.01
Online access to dealers' certificate of registration numbers
Section
58.1-623.1
Misuse of exemption certificates; suspension of exemptions; penalties
Section
58.1-623.2
Cigarette exemption certificate
Section
58.1-624
Direct payment permits
Section
58.1-625
(Effective until July 1, 2022) Collection of tax
Section
58.1-625
(Effective July 1, 2022) Collection of tax
Section
58.1-625.1
Repealed
Section
58.1-626
Repealed
Section
58.1-626.1
Absorption of tax permitted
Section
58.1-627
Repealed
Section
58.1-628.1
Not effective
Section
58.1-628.2
Adjustment to the rate of tax imposed under this chapter
Section
58.1-629
Sale of business
Section
58.1-630
Bond
Section
58.1-631
Jeopardy assessment
Section
58.1-632
Memorandum of lien
Section
58.1-633
Records
Section
58.1-634
Period of limitations
Section
58.1-635
Failure to file return; fraudulent return; civil penalties
Section
58.1-636
Penalty for failure to file return or making false return
Section
58.1-637
Bad checks
Section
58.1-638
Disposition of state sales and use tax revenue
Section
58.1-638.1
Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund established
Section
58.1-638.2
Repealed
Section
58.1-638.3
(Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation
Section
58.1-639
Repealed