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I, cc. 550, 551.","full_text":"The exercise of the powers granted by this subtitle shall be in all respects for the benefit of the people of the Commonwealth, for the increase of their commerce and prosperity, and for the improvement of their living conditions, and as the undertaking of activities in the furtherance of the purposes of the Authority constitutes the performance of essential governmental functions, the Authority shall not be required to pay any taxes or assessments upon any property acquired or used by the Authority under the provisions of this subtitle or upon the income therefrom, including sales and use taxes on the tangible personal property used in the operations of the Authority. The exemption granted in this section shall not be construed to extend to persons conducting on the premises of any property of the Authority businesses for which local or state taxes would otherwise be required.","order_by":null,"text":{"0":{"id":221621,"text":"The exercise of the powers granted by this subtitle shall be in all respects for the benefit of the people of the Commonwealth, for the increase of their commerce and prosperity, and for the improvement of their living conditions, and as the undertaking of activities in the furtherance of the purposes of the Authority constitutes the performance of essential governmental functions, the Authority shall not be required to pay any taxes or assessments upon any property acquired or used by the Authority under the provisions of this subtitle or upon the income therefrom, including sales and use taxes on the tangible personal property used in the operations of the Authority. The exemption granted in this section shall not be construed to extend to persons conducting on the premises of any property of the Authority businesses for which local or state taxes would otherwise be required.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14477,"edition_id":1,"name":"General Provisions","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":13297,"metadata":{},"date_created":"2026-06-26 03:48:16","date_modified":"2026-06-26 03:48:16","permalink":{"id":219583,"object_type":"structure","relational_id":14477,"identifier":"6","token":"4.1\/II\/6","url":"\/4.1\/II\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13297,"edition_id":1,"name":"Cannabis Control Act","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":13129,"metadata":{},"date_created":"2026-06-26 03:44:35","date_modified":"2026-06-26 03:44:35","permalink":{"id":219415,"object_type":"structure","relational_id":13297,"identifier":"II","token":"4.1\/II","url":"\/4.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13129,"edition_id":1,"name":"Alcoholic Beverage and Cannabis Control","identifier":"4.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218569,"object_type":"structure","relational_id":13129,"identifier":"4.1","token":"4.1","url":"\/4.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":71934,"structure_id":14477,"section_number":"4.1-600","catch_line":"Definitions","url":"\/4.1-600\/","token":"4.1\/II\/6\/4.1-600","metadata":false},{"id":57902,"structure_id":14477,"section_number":"4.1-601","catch_line":"Virginia Cannabis Control Authority created; 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The exemption granted in this section shall not be construed to extend to persons conducting on the premises of any property of the <span class=\"dictionary\">Authority<\/span> businesses for which local or state taxes would otherwise be required.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nEXEMPTIONS FROM TAXES OR ASSESSMENTS (\u00a7 4.1-616)\n\nThe exercise of the powers granted by this subtitle shall be in all respects for\nthe benefit of the people of the Commonwealth, for the increase of their\ncommerce and prosperity, and for the improvement of their living conditions, and\nas the undertaking of activities in the furtherance of the purposes of the\nAuthority constitutes the performance of essential governmental functions, the\nAuthority shall not be required to pay any taxes or assessments upon any\nproperty acquired or used by the Authority under the provisions of this subtitle\nor upon the income therefrom, including sales and use taxes on the tangible\npersonal property used in the operations of the Authority. The exemption granted\nin this section shall not be construed to extend to persons conducting on the\npremises of any property of the Authority businesses for which local or state\ntaxes would otherwise be required.\n\nHISTORY: 2021, Sp. Sess. I, cc. 550, 551.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}