Va. Code Ann. tit. 58.1, ch. 6 – Retail Sales and Use Tax | Midpage

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Code of Virginia

Chapter 6

Va. Code Ann. tit. 58.1, ch. 6

Retail Sales and Use Tax

58.1-600Short title 58.1-601Administration of chapter 58.1-602Definitions 58.1-603(Contingent effective date) Imposition of sales tax 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 effective date) Imposition of use tax 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 58.1-604.1(Contingent effective date -- see note*) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts 58.1-604.2Filing return; payment of tax 58.1-604.3Exemptions 58.1-604.4, 58.1-604.5Not effective 58.1-604.6Gift transactions 58.1-605To 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 58.1-605.1Additional local sales tax in certain localities; use of revenues for construction or renovation of schools 58.1-606To 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 58.1-606.1Additional local use tax in certain localities; use of revenues for construction or renovation of schools 58.1-607Moving residence or business into Commonwealth 58.1-608.1Refund authorized for certain building materials 58.1-608.3Entitlement to certain sales tax revenues 58.1-608.4Suspension of exemption 58.1-609.1Governmental and commodities exemptions 58.1-609.2Agricultural exemptions 58.1-609.3Commercial and industrial exemptions 58.1-609.5Service exemptions 58.1-609.6Media-related exemptions 58.1-609.10Miscellaneous exemptions 58.1-609.11Exemptions for nonprofit entities 58.1-609.12Reports to General Assembly on tax exemptions studies 58.1-609.13Exceptions to § 58.1-609.10 58.1-609.14(For contingent expiration date, see Editor's notes) Personal protective equipment exemption 58.1-610Contractors 58.1-610.1Modular building manufacturers and retailers 58.1-611Credit for taxes paid in another state 58.1-611.1Exemption for food purchased for human consumption and essential personal hygiene products 58.1-611.2Limited exemption for certain school supplies, clothing, and footwear 58.1-611.3Expired 58.1-612Tax collectible from dealers; "dealer" defined; jurisdiction 58.1-612.1Tax collectible from marketplace facilitators; "marketplace facilitator" defined 58.1-612.2Tax collectible from accommodations providers and intermediaries 58.1-613Dealers' certificates of registration 58.1-614(Contingent effective date -- see note*) Vending machine sales 58.1-615Returns by dealers 58.1-616Payment to accompany dealer's return 58.1-617Extensions 58.1-618Assessment based on estimate 58.1-619Returned goods 58.1-620Repossessions 58.1-621Bad debts 58.1-622Discount 58.1-623Sales or leases presumed subject to tax; exemption certificates 58.1-623.01Online access to dealers' certificate of registration numbers 58.1-623.1Misuse of exemption certificates; suspension of exemptions; penalties 58.1-623.2Cigarette exemption certificate 58.1-624Direct payment permits 58.1-625Collection of tax 58.1-626.1Absorption of tax permitted 58.1-628.1Not effective 58.1-628.2Adjustment to the rate of tax imposed under this chapter 58.1-629Sale of business 58.1-630Bond 58.1-631Jeopardy assessment 58.1-632Memorandum of lien 58.1-633Records 58.1-634Period of limitations 58.1-635Failure to file return; fraudulent return; civil penalties 58.1-636Penalty for failure to file return or making false return 58.1-637Bad checks 58.1-638Disposition of state sales and use tax revenue 58.1-638.1Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund established 58.1-638.3(Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation 58.1-639.1(Effective until July 1, 2030) Annual retail sales and use tax holiday