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§ 58.1-600 Short title

This chapter shall be known and may be cited as the “Virginia Retail Sales and Use Tax Act.”

History

The record of this law’s original creation isn’t available online. It has been modified 2 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1966, chapter 151; in 1984, chapter 675.

Code 1950, § 58-441.1; 1966, c. 151; 1984, c. 675.

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What This Is

This is a law from the Code of Virginia. This is the actual, unchanged text of one of the many laws that govern Virginia.

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If you’re reading this for anything important, you should double-check its accuracy—read § 58.1-600 on the official Code of Virginia website.

Keyboard Guide

Court Decisions

Terry v. Mazur (SCV, 11/25/87)
. . . STEPHENSON, J., . . .

Court opinions are provided by CourtListener, which is developed by the Free Law Project.

Amendment Attempts

SB1206: Streamlined Sales and Use Tax Agreement; conforms State's tax laws to provisions thereof. (failed)
SB340: Retail Sales and Use Tax Act; conforms State to provisions of Streamlined Sales & Use Tax Agreement. (failed)
SB340: Retail Sales and Use Tax Act; conforms State to provisions of Streamlined Sales & Use Tax Agreement. (failed)
HB969: Virginia Retail Sales and Use Tax Act; conforms the Commonwealth's sales and use tax laws.
HB969: Virginia Retail Sales and Use Tax Act; conforms the Commonwealth's sales and use tax laws. (failed)
HB1501: Virginia Retail Sales and Use Tax Act. (failed)
HB1551: Income tax, state; removes sunset on elevated standard deduction amounts, etc. (failed)
HB1562: Income tax deduction; tips. (failed)
HB1662: Sale and distribution of plastic carryout bags by grocery stores prohibited; civil penalty. (failed)
HB1754: Income tax; imposition of tax and standard deduction. (failed)
HB1755: Sales and use tax on services and digital personal property. (failed)
HB1965: Income tax, state; deduction for tips and overtime compensation. (failed)
HB1969: Taxation; extension of expiring sunsets, etc.
HB2004: Local meals and prepared food and beverage taxes; maximum rate. (failed)
HB2058: Alcoholic beverage control; delivery of mixed beverages. (passed)
HB2134: American Indians, Va. recognized tribes, and federally recognized tribes; definitions, sovereignty.
HB2239: Public facilities, certain; entitlement to sales tax revenues, extends sunset.
HB2266: Electric utilities; distribution cost sharing program established, etc. (passed)
HB2358: Current and Mature Semiconductor Technology Grant Fund; established. (passed)
HB2383: Transient occupancy tax; administration. (passed)
HB2485: Cannabis control; establishes framework for creating retail market, penalties. (failed)
HB2488: Local tax authority; nicotine vapor products. (failed)
HB2498: Virginia Gaming Commission; established, penalties, report. (failed)
HB2519: Income tax, state; deductions for in vitro fertilization. (failed)
HB2544: Tax preferences; codifies certain provisions in effect pursuant to the appropriation act.
HB2558: Retail Sales and Use Tax; imposes firearm and ammunition taxes. (failed)
HB2728: Child tax credit; imposition of tax, adjustments. (failed)
SB763: Income tax deduction; tips. (failed)
SB782: Income tax, state; deductions and earned income tax credit, removes sunset. (failed)
SB811: Alcoholic beverage control; delivery of mixed beverages. (passed)
SB835: Virginia College Opportunity Endowment and Fund; established, report. (failed)
SB845: Virginia taxable income; standard deduction; sunset. (failed)
SB949: American Indians, Va. recognized tribes, and federally recognized tribes; definitions, sovereignty.
SB951: Income tax, state; removes certain sunsets for standard deduction, etc. (failed)
SB970: Cannabis control; establishes framework for creating retail market, penalties. (failed)
SB1179: Motion picture production tax credit; renamed as content manufacturing tax credit, removes sunset. (failed)
SB1208: Current and Mature Semiconductor Technology Grant Fund; established. (passed)
SB1276: Labor and employment; portable benefit accounts, income tax, deduction. (failed)
SB1287: Virginia Gaming Commission; established, penalties, report. (failed)
SB1402: Transient occupancy tax; administration. (passed)
HB12: Income tax, state; standard deduction.
HB207: Retail Sales and Use Tax; imposes firearm suppressor tax.
HB368: American Indians, Virginia and federally recognized tribes; establishes definitions, sovereignty. (failed)
HB642: Cannabis control; establishes framework for creation of retail marijuana market, penalties, report. (failed)
HB720: Material harmful to minors; creates tax on electronic distribution. (failed)
HB784: RS and UT; commercial and industrial exemptions, disclosure of data center operator exemption.
HB900: Sales & use tax on taxable services & digital personal property; taxes levied in certain districts. (failed)
HB919: Retail Sales and Use Tax; impose firearm and ammunition tax.
HB932: General Assembly; recodification of Title 30, effective clause for certain enactments. (passed)
HB978: Retail Sales and Use Tax; taxation on various services, includes digital personal property. (failed)
HB979: Taxation provisions; increases standard deduction. (failed)
HB984: Virginia Consumer Protection Act; cash payments, discrimination prohibited, penalty.
HB993: Driver privilege cards and permits; discontinues issuance.
HB1074: State taxation; numerous changes to the Commonwealth's tax structure. (failed)
HB1094: Firearms; excise tax on manufacturers.
HB1449: Local tax authority; nicotine vapor products, definitions.
HB1529: Tax Commissioner; information sharing, eligibility for medical assistance. (passed)
SB7: Income tax, state; standard deduction and earned income tax credit. (failed)
SB356: American Indians, Virginia and federally recognized tribes; establishes definitions, sovereignty. (failed)
SB375: Virginia College Opportunity Fund; established, reports.
SB452: Commonwealth Savers Plan; ImABLE accounts established, tax treatment. (failed)
SB542: Cannabis control; establishes framework for creation of retail marijuana market, penalties, report.
SB558: Virginia Gaming Commission established.
SB662: Taxation & revenues; extends sunsets for standard deduction and refundable earned income tax
SB671: Cannabis control; retail market; penalties.
SB676: Income tax, state; removes sunset for standard deduction and earned income tax credit.
SB702: Income tax, state; brackets, deductions, and exemptions, inflation indexing. (failed)
SB710: Income tax, state; removes sunset on elevated standard deduction amounts, etc. (failed)
SB712: Local tax authority; nicotine vapor products. (failed)
SB730: Sales & use tax on taxable services & digital personal property; taxes levied in certain districts. (failed)
SB763: Retail Sales and Use Tax; definitions, imposes firearm and ammunition tax. (failed)
SB769: Constitutional amendment; gen. approp. act, reapportionment, redistricting congressional districts.
SB774: Financial institutions; processing fee on taxes prohibited; civil penalty.
SB826: Marijuana; creates framework for retail sales.
SB833: Open containers; prohibition on consumption and possession in the passenger area of motor vehicles. (failed)