{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/51.5-98.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/51.5-98.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/51.5-98.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/51.5-98.html"}],"law_id":58540,"edition_id":1,"section_id":58540,"structure_id":12763,"section_number":"51.5-98","catch_line":"Exemption from taxation; collection and remittance of sales and meals taxes","history":"Code 1950, \u00a7 63-204.23; 1968, c. 578, \u00a7 63.1-164; 1970, c. 198; 1989, c. 314; 2002, c. 747.","full_text":"A\n\nExcept as hereinafter provided, the Department, its nominee, and blind persons operating vending stands or other business enterprises under the jurisdiction of the Department shall be exempt from all state and local taxes.B\n\nNotwithstanding the provisions of subsection A, blind persons operating vending stands or other business enterprises under the jurisdiction of the Department shall be liable for the collection and remittance of any state or local retail sales taxes imposed or authorized by Chapter 6 (§ 58.1-600 et seq.) of Title 58.1 and local meals taxes imposed or authorized by Chapter 38 (§ 58.1-3800 et seq.) of Title 58.1 that are actually collected or collectible from the purchaser unless the property on which such vending stands or other business enterprises are located has been acquired and used by the United States for any military or naval purpose within the Commonwealth and a post exchange or tax exempt concession is located and operated on such land, in which case such blind persons shall not be liable for the collection and remittance of such state or local retail sales tax or local meals tax.C\n\nNothing in this section shall be construed to relieve any blind person operating vending stands or other business enterprises under the jurisdiction of the Department from the imposition of (i) local income taxes, (ii) state income taxes or (iii) other taxes imposed that are unrelated to the operation of such vending stands or other business enterprises.","order_by":null,"text":{"0":{"id":214547,"text":"Except as hereinafter provided, the Department, its nominee, and blind persons operating vending stands or other business enterprises under the jurisdiction of the Department shall be exempt from all state and local taxes.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":214548,"text":"Notwithstanding the provisions of subsection A, blind persons operating vending stands or other business enterprises under the jurisdiction of the Department shall be liable for the collection and remittance of any state or local retail sales taxes imposed or authorized by Chapter 6 (§ 58.1-600 et seq.) of Title 58.1 and local meals taxes imposed or authorized by Chapter 38 (§ 58.1-3800 et seq.) of Title 58.1 that are actually collected or collectible from the purchaser unless the property on which such vending stands or other business enterprises are located has been acquired and used by the United States for any military or naval purpose within the Commonwealth and a post exchange or tax exempt concession is located and operated on such land, in which case such blind persons shall not be liable for the collection and remittance of such state or local retail sales tax or local meals tax.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":214549,"text":"Nothing in this section shall be construed to relieve any blind person operating vending stands or other business enterprises under the jurisdiction of the Department from the imposition of (i) local income taxes, (ii) state income taxes or (iii) other taxes imposed that are unrelated to the operation of such vending stands or other business enterprises.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":12763,"edition_id":1,"name":"Business Enterprises for the Blind","identifier":"4","label":"article","depth":3,"order_by":1,"parent_id":12762,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":236521,"object_type":"structure","relational_id":12763,"identifier":"4","token":"51.5\/12\/4","url":"\/51.5\/12\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12762,"edition_id":1,"name":"Persons Who Are Blind and Vision Impaired","identifier":"12","label":"chapter","depth":2,"order_by":1,"parent_id":12761,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":236441,"object_type":"structure","relational_id":12762,"identifier":"12","token":"51.5\/12","url":"\/51.5\/12\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12761,"edition_id":1,"name":"Persons With Disabilities","identifier":"51.5","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":236393,"object_type":"structure","relational_id":12761,"identifier":"51.5","token":"51.5","url":"\/51.5\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":54887,"structure_id":12763,"section_number":"51.5-100","catch_line":"Operation of vending machines at rest areas on interstate highways","url":"\/51.5-100\/","token":"51.5\/12\/4\/51.5-100","metadata":false},{"id":68628,"structure_id":12763,"section_number":"51.5-78","catch_line":"Operation by Department","url":"\/51.5-78\/","token":"51.5\/12\/4\/51.5-78","metadata":false},{"id":70682,"structure_id":12763,"section_number":"51.5-79","catch_line":"Operation by blind persons","url":"\/51.5-79\/","token":"51.5\/12\/4\/51.5-79","metadata":false},{"id":79499,"structure_id":12763,"section_number":"51.5-80","catch_line":"Contract with nominee to provide equipment and merchandise","url":"\/51.5-80\/","token":"51.5\/12\/4\/51.5-80","metadata":false},{"id":65397,"structure_id":12763,"section_number":"51.5-81","catch_line":"Contract with nominee to furnish services","url":"\/51.5-81\/","token":"51.5\/12\/4\/51.5-81","metadata":false},{"id":54892,"structure_id":12763,"section_number":"51.5-82","catch_line":"Contracts with federal agencies for installation and supervision","url":"\/51.5-82\/","token":"51.5\/12\/4\/51.5-82","metadata":false},{"id":70979,"structure_id":12763,"section_number":"51.5-83","catch_line":"Surveys of business enterprise opportunities","url":"\/51.5-83\/","token":"51.5\/12\/4\/51.5-83","metadata":false},{"id":62907,"structure_id":12763,"section_number":"51.5-84","catch_line":"Licensure of blind adult residents as operators","url":"\/51.5-84\/","token":"51.5\/12\/4\/51.5-84","metadata":false},{"id":76656,"structure_id":12763,"section_number":"51.5-85","catch_line":"Selection of location and operator of enterprise; supervision","url":"\/51.5-85\/","token":"51.5\/12\/4\/51.5-85","metadata":false},{"id":65472,"structure_id":12763,"section_number":"51.5-86","catch_line":"Other general duties of the Department","url":"\/51.5-86\/","token":"51.5\/12\/4\/51.5-86","metadata":false},{"id":76008,"structure_id":12763,"section_number":"51.5-87","catch_line":"Revocation of privilege to operate enterprise","url":"\/51.5-87\/","token":"51.5\/12\/4\/51.5-87","metadata":false},{"id":59507,"structure_id":12763,"section_number":"51.5-88","catch_line":"Selection of location and type of enterprise with approval of custodian","url":"\/51.5-88\/","token":"51.5\/12\/4\/51.5-88","metadata":false},{"id":64248,"structure_id":12763,"section_number":"51.5-89","catch_line":"Placement of blind persons in vacancies by Department; vending stands in Capitol; regulations","url":"\/51.5-89\/","token":"51.5\/12\/4\/51.5-89","metadata":false},{"id":59901,"structure_id":12763,"section_number":"51.5-90","catch_line":"Providing blind persons with equipment and merchandise","url":"\/51.5-90\/","token":"51.5\/12\/4\/51.5-90","metadata":false},{"id":76141,"structure_id":12763,"section_number":"51.5-91","catch_line":"Ownership of vending stands and other equipment","url":"\/51.5-91\/","token":"51.5\/12\/4\/51.5-91","metadata":false},{"id":61604,"structure_id":12763,"section_number":"51.5-92","catch_line":"Reports by nominee","url":"\/51.5-92\/","token":"51.5\/12\/4\/51.5-92","metadata":false},{"id":80634,"structure_id":12763,"section_number":"51.5-93","catch_line":"Requiring nominee to comply with provisions","url":"\/51.5-93\/","token":"51.5\/12\/4\/51.5-93","metadata":false},{"id":69125,"structure_id":12763,"section_number":"51.5-94","catch_line":"Suspension of nominee; continued operation of program","url":"\/51.5-94\/","token":"51.5\/12\/4\/51.5-94","metadata":false},{"id":53954,"structure_id":12763,"section_number":"51.5-95","catch_line":"Regulations for administration of article","url":"\/51.5-95\/","token":"51.5\/12\/4\/51.5-95","metadata":false},{"id":74666,"structure_id":12763,"section_number":"51.5-96","catch_line":"Requiring performance of duties by officers and employees","url":"\/51.5-96\/","token":"51.5\/12\/4\/51.5-96","metadata":false},{"id":54085,"structure_id":12763,"section_number":"51.5-97","catch_line":"Funds set aside from proceeds of business enterprises","url":"\/51.5-97\/","token":"51.5\/12\/4\/51.5-97","metadata":false},{"id":58540,"structure_id":12763,"section_number":"51.5-98","catch_line":"Exemption from taxation; collection and remittance of sales and meals taxes","url":"\/51.5-98\/","token":"51.5\/12\/4\/51.5-98","metadata":false},{"id":79331,"structure_id":12763,"section_number":"51.5-99","catch_line":"Appeal","url":"\/51.5-99\/","token":"51.5\/12\/4\/51.5-99","metadata":false}],"previous_section":{"id":54085,"structure_id":12763,"section_number":"51.5-97","catch_line":"Funds set aside from proceeds of business enterprises","url":"\/51.5-97\/","token":"51.5\/12\/4\/51.5-97","metadata":false},"next_section":{"id":79331,"structure_id":12763,"section_number":"51.5-99","catch_line":"Appeal","url":"\/51.5-99\/","token":"51.5\/12\/4\/51.5-99","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/51.5-98\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1968, chapter 578; in 1970, chapter 198; in 1989, chapter 314; in 2002, chapter 747<\/a>.<\/p>","references":[{"id":81897,"section_number":"58.1-3703","catch_line":"Counties, cities and towns may impose local license taxes and fees; limitation of authority","order_by":null,"url":"\/58.1-3703\/"},{"id":84184,"section_number":"58.1-3840","catch_line":"Certain excise taxes permitted","order_by":null,"url":"\/58.1-3840\/"}],"refers_to":[{"id":74734,"section_number":"58.1-3800","catch_line":"Levy","order_by":null,"url":"\/58.1-3800\/"},{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"}],"permalink":{"id":236607,"object_type":"law","relational_id":58540,"identifier":"51.5-98","token":"51.5\/12\/4\/51.5-98","url":"\/51.5-98\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/51.5-98\/","token":"51.5\/12\/4\/51.5-98","dublin_core":{"Title":"Exemption from taxation; collection and remittance of sales and meals taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 51.5-98","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Except as hereinafter provided, the Department<\/span>, its nominee<\/span>, and blind persons<\/span> operating vending stands<\/span> or other business enterprises<\/span> under the jurisdiction<\/span> of the Department<\/span> shall be exempt from all state and local taxes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding the provisions of subsection A, blind persons<\/span> operating vending stands<\/span> or other business enterprises<\/span> under the jurisdiction<\/span> of the Department<\/span> shall be liable for the collection and remittance of any state or local retail sales taxes imposed or authorized by Chapter 6 (§ 58.1-600<\/a> et seq.) of Title 58.1 and local meals taxes imposed or authorized by Chapter 38 (§ 58.1-3800<\/a> et seq.) of Title 58.1 that are actually collected or collectible from the purchaser unless the property on which such vending stands<\/span> or other business enterprises<\/span> are located has been acquired and used by the United States for any military or naval purpose within the Commonwealth and a post exchange or tax exempt concession is located and operated on such land, in which case such blind persons<\/span> shall not be liable for the collection and remittance of such state or local retail sales tax or local meals tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Nothing in this section shall be construed to relieve any blind person<\/span> operating vending stands<\/span> or other business enterprises<\/span> under the jurisdiction<\/span> of the Department<\/span> from the imposition of (i) local income taxes, (ii) state income taxes or (iii) other taxes imposed that are unrelated to the operation of such vending stands<\/span> or other business enterprises<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPTION FROM TAXATION; COLLECTION AND REMITTANCE OF SALES AND MEALS TAXES (\u00a7\n51.5-98)\n\nA. Except as hereinafter provided, the Department, its nominee, and blind\npersons operating vending stands or other business enterprises under the\njurisdiction of the Department shall be exempt from all state and local taxes.\n\nB. Notwithstanding the provisions of subsection A, blind persons operating\nvending stands or other business enterprises under the jurisdiction of the\nDepartment shall be liable for the collection and remittance of any state or\nlocal retail sales taxes imposed or authorized by Chapter 6 (§ 58.1-600 et\nseq.) of Title 58.1 and local meals taxes imposed or authorized by Chapter 38\n(§ 58.1-3800 et seq.) of Title 58.1 that are actually collected or\ncollectible from the purchaser unless the property on which such vending stands\nor other business enterprises are located has been acquired and used by the\nUnited States for any military or naval purpose within the Commonwealth and a\npost exchange or tax exempt concession is located and operated on such land, in\nwhich case such blind persons shall not be liable for the collection and\nremittance of such state or local retail sales tax or local meals tax.\n\nC. Nothing in this section shall be construed to relieve any blind person\noperating vending stands or other business enterprises under the jurisdiction of\nthe Department from the imposition of (i) local income taxes, (ii) state income\ntaxes or (iii) other taxes imposed that are unrelated to the operation of such\nvending stands or other business enterprises.\n\nHISTORY: Code 1950, \u00a7 63-204.23; 1968, c. 578, \u00a7 63.1-164; 1970, c. 198; 1989,\nc. 314; 2002, c. 747.","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}}