Code of Virginia - Title 58.1 Taxation - Chapter 6 Retail Sales And Use Tax

58.1-600 Short title
This chapter shall be known and may be cited as the "Virginia Retail Sales and Use Tax Act." (Code 1950, § 58-441.1; 1966, c. 151; ...
58.1-601 Administration of chapter
A. The Tax Commissioner shall administer and enforce the assessment and collection of the taxes and penalties imposed by this chapter. B. For purposes of ...
58.1-602 Definitions
As used in this chapter, unless the context clearly shows otherwise, the term or phrase: "Advertising" means the planning, creating, or placing of advertising in ...
58.1-602.1 Description unavailable
Repealed by Acts 1995, c. 200. ...
58.1-603 Imposition of sales tax
There is hereby levied and imposed, in addition to all other taxes and fees of every kind now imposed by law, a license or privilege ...
58.1-604 Imposition of use tax
There is hereby levied and imposed, in addition to all other taxes and fees now imposed by law, a tax upon the use or consumption ...
58.1-604.1 Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performi...
In addition to the use tax levied pursuant to § 58.1-604 and notwithstanding the provisions of § 58.1-611, a use tax is levied upon the ...
58.1-604.2 Filing return; payment of tax
Before any property subject to the use tax is brought into this Commonwealth for use as provided in § 58.1-604.1, the owner, or, if the ...
58.1-604.3 Exemptions
The use tax imposed by this section shall not apply to any property brought into this Commonwealth by a resident of another state, if such ...
58.1-604.4 , 58.1-604.5
Not effective. ...
58.1-604.6 Gift transactions.
A. For purposes of this section, a gift transaction means a retail sale resulting from an order for tangible personal property placed by any means ...
58.1-605 To what extent and under what conditions cities and counties may levy local sales taxes; collectio...
A. No county, city or town shall impose any local general sales or use tax or any local general retail sales or use tax except ...
58.1-606 To what extent and under what conditions cities and counties may levy local use tax; collection the...
A. The council of any city and the governing body of any county which has levied or may hereafter levy a city or county sales ...
58.1-607 Moving residence or business into Commonwealth
The use tax shall not apply to tangible personal property purchased outside this Commonwealth for use outside this Commonwealth by a then nonresident natural person ...
58.1-608 Description unavailable
Repealed by Acts 1993, c. 310. ...
58.1-608.1 Refund authorized for certain building materials
A. From July 1, 1993, through June 30, 2004, any organization meeting the following conditions and criteria may apply to the Department of Taxation for ...
58.1-608.2 Description unavailable
Repealed by Acts 2003, cc. 757 and 758, effective July 1, 2004. ...
58.1-608.3 Entitlement to certain sales tax revenues
A. As used in this section, the following words and terms have the following meanings, unless some other meaning is plainly intended: "Bonds" means any ...
58.1-608.4 Suspension of exemption
Any organization or entity exempt from the tax imposed by this chapter, or imposed pursuant to the authority granted in § 58.1-605 or § 58.1-606, ...
58.1-609 Description unavailable
Repealed by Acts 1993, c. 310. ...
58.1-609.1 Governmental and commodities exemptions
The tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall not apply to the following: 1. Fuels ...
58.1-609.2 Agricultural exemptions
The tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall not apply to the following: 1. Commercial ...
58.1-609.3 Commercial and industrial exemptions
The tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall not apply to the following: 1. Personal ...
58.1-609.4 Description unavailable
Repealed by Acts 2003, cc. 757 and 758, effective July 1, 2004. ...
58.1-609.5 Service exemptions
The tax imposed by this chapter or pursuant to the authority granted in § 58.1-605 or § 58.1-606 shall not apply to the following: 1. ...
58.1-609.6 Media-related exemptions
The tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall not apply to the following: 1. Leasing, ...
58.1-609.7 through 58.1-609.9
Repealed by Acts 2003, cc. 757 and 758, effective July 1, 2004. ...
58.1-609.10 Miscellaneous exemptions
The tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall not apply to the following: 1. Artificial ...
58.1-609.11 Exemptions for nonprofit entities
A. Any nonprofit organization that holds a valid certificate of exemption from the Department of Taxation, or any nonprofit church that holds a valid self-executing ...
58.1-609.12 Reports to General Assembly on tax exemptions studies
A. The Tax Commissioner shall determine the fiscal, economic and policy impact of each sales and use tax exemption set out in §§ 58.1-609.10 and ...
58.1-609.13 Exceptions to { 58.1-609.10
Notwithstanding the provisions of subdivision 1 of § 58.1-609.10, the tax imposed by a county, city or town pursuant to §§ 58.1-605 and 58.1-606 shall ...
58.1-610 Contractors
A. Any person who contracts orally, in writing, or by purchase order, to perform construction, reconstruction, installation, repair, or any other service with respect to ...
58.1-610.1 Modular building manufacturers and retailers
The retail sale of a modular building, as defined by § 58.1-602, by a modular building manufacturer or modular building retailer, as defined by § ...
58.1-611 Credit for taxes paid in another state
A credit shall be granted against the taxes imposed by this chapter with respect to a person's use in this Commonwealth of tangible personal property ...
58.1-611.1 Rate of tax on sales of food purchased for human consumption
A. The tax imposed by §§ 58.1-603 and 58.1-604 on food purchased for human consumption shall be levied and distributed as follows: 1. From January ...
58.1-611.2 Limited exemption for certain school supplies, clothing, and footwear.
Beginning in 2006, for a three-day period that begins each year on the first Friday in August and ends at midnight on the first Sunday ...
58.1-611.3 (Expires July 1, 2012) Limited exemption for certain hurricane preparedness equipment.
Beginning in 2008, for a seven-day period that begins each year on May 25 and ends at 11:59 p.m. on May 31, the tax imposed ...
58.1-612 Tax collectible from dealers; "dealer" defined; jurisdiction
A. The tax levied by §§ 58.1-603 and 58.1-604 shall be collectible from all persons who are dealers, as hereinafter defined, and who have sufficient ...
58.1-613 Dealers' certificates of registration
A. Every person desiring to engage in or conduct business as a dealer in this Commonwealth shall file with the Tax Commissioner an application for ...
58.1-614 Vending machine sales
A. Notwithstanding the provisions of §§ 58.1-603 and 58.1-604, whenever a dealer makes sales of tangible personal property through vending machines, or in any other ...
58.1-615 Returns by dealers
A. Every dealer required to collect or pay the sales or use tax shall, on or before the twentieth day of the month following the ...
58.1-616 Payment to accompany dealer's return
At the time of transmitting the return required under § 58.1-615, the dealer shall remit to the Tax Commissioner the amount of tax due after ...
58.1-617 Extensions
The Tax Commissioner for good cause may grant an extension upon written application therefor to the end of the calendar month in which any tax ...
58.1-618 Assessment based on estimate
A. If any dealer fails to make a return as provided by this chapter, or a return that is false or fraudulent, it shall be ...
58.1-619 Returned goods
In the event purchases are returned to the dealer by the purchaser or consumer after the tax imposed by this chapter has been collected or ...
58.1-620 Repossessions
A dealer who has paid the tax on tangible personal property sold under a retained title, conditional sale, or similar contract, may take credit for ...
58.1-621 Bad debts
A. In any return filed under the provisions of this chapter, the dealer may credit, against the tax shown to be due on the return, ...
58.1-622 Discount
For the purpose of compensating a dealer holding a certificate of registration under § 58.1-613 for accounting for and remitting the tax levied by this ...
58.1-623 Sales or leases presumed subject to tax; exemption certificates
A. All sales or leases are subject to the tax until the contrary is established. The burden of proving that a sale, distribution, lease, or ...
58.1-623.1 Misuse of exemption certificates; suspension of exemptions; penalties
A. Whenever the Tax Commissioner determines that any person has misused an exemption certificate, the Tax Commissioner, after giving such person 10-days' notice in writing ...
58.1-624 Direct payment permits
A. Notwithstanding any other provision of this chapter, the Tax Commissioner may authorize a manufacturer, mine operator, or public service corporation that is a user, ...
58.1-625 (Effective until July 1, 2012) Collection of tax
The tax levied by this chapter shall be paid by the dealer, but the dealer shall separately state the amount of the tax and add ...
58.1-625.1 Certain dealers required to separately state labor or service charges in the repair of motor vehicl...
Any dealer or other person required to collect any tax imposed under this chapter, or pursuant to any authority granted under this chapter, who is ...
58.1-626 (Effective until July 1, 2012) Absorption of tax prohibited
No person shall advertise or hold out to the public, directly or indirectly, that he will absorb all or any part of the sales or ...
58.1-627 , 58.1-628
Repealed by Acts 2004, Sp. Sess. I, c. 3, effective September 1, 2004. ...
58.1-628.1 Description unavailable
Not effective. ...
58.1-628.2 Adjustment to the rate of tax imposed under this chapter
If a dealer can show to the satisfaction of the Tax Commissioner that more than 85 percent of the total dollar volume of his gross ...
58.1-629 Sale of business
If any dealer liable for any tax, penalty, or interest levied hereunder sells out his business or stock of goods or quits the business, he ...
58.1-630 Bond
The Tax Commissioner may, when in his judgment it is necessary and advisable so to do in order to secure the collection of the tax ...
58.1-631 Jeopardy assessment
If the Tax Commissioner is of the opinion that the collection of any tax or any amount of tax required to be collected and paid ...
58.1-632 Memorandum of lien
The Tax Commissioner is empowered, when any tax becomes delinquent under this chapter, to issue a memorandum of lien for the collection of the tax, ...
58.1-633 Records
A. Every dealer required to make a return and pay or collect any tax under this chapter shall keep and preserve suitable records of the ...
58.1-634 Period of limitations
The taxes imposed by this chapter shall be assessed within three years from the date on which such taxes became due and payable. In the ...
58.1-635 Failure to file return; fraudulent return; civil penalties
A. When any dealer fails to make any return and pay the full amount of the tax required by this chapter, there shall be imposed, ...
58.1-636 Penalty for failure to file return or making false return
Any dealer subject to the provisions of this chapter failing or refusing to file a return herein required to be made, or failing or refusing ...
58.1-637 Bad checks
If any check tendered for any amount due under this chapter is not paid by the bank on which it is drawn and such person ...
58.1-638 Disposition of state sales and use tax revenue; localities' share; Game Protection Fund
A. The Comptroller shall designate a specific revenue code number for all the state sales and use tax revenue collected under the preceding sections of ...
58.1-638.1 Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund establishe...
There is hereby created in the state treasury a special permanent, nonreverting, interest-bearing fund to be known as the Public Education Standards of Quality/Local Real ...
58.1-639 Transitional provisions
A. To the extent of the one-half percent increase in the state sales and use tax rate effective August 1, 2004, enacted by the 2004 ...

Last modified: April 3, 2009