{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1501.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1501.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1501.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1501.html"}],"law_id":80281,"edition_id":1,"section_id":80281,"structure_id":14700,"section_number":"58.1-1501","catch_line":"Definitions","history":"Code 1950, \u00a7\u00a7 58-685.28, 58-685.30; 1974, c. 431; 1975, c. 424; 1977, c. 396; 1984, c. 675; 1995, c. 204; 2000, c. 602.","full_text":"As used in this chapter, unless the context clearly shows otherwise, the term or phrase:\n\t\t“Aircraft” means any contrivance used or designed for untethered navigation or flight in the air by one or more persons at an altitude greater than twenty-four inches above the ground. Such term shall not include parachutes.\n\t\t“Dealer” means any person owning five or more aircraft during the calendar year who the Commissioner finds is in the regular business of selling aircraft.\n\t\t“Gross receipts” means the charges made or voluntary contributions received for the hourly rental and maintenance of an aircraft, all other charges for the use of an aircraft and, unless separately stated on the invoice, all charges for services of pilots or instructors in such aircraft. The term shall also include any amount by which the price estimated under \u00a7 58.1-1503 exceeds the charge actually made.\n\t\t“Retail sale” means a sale to a consumer or to any person for any purpose other than for resale. The term shall include any transaction the Commissioner, upon investigation, finds to be in lieu of a sale. Sales for resale must be made in strict compliance with any rules and regulations promulgated pursuant to this chapter.\n\t\t“Sale” means any transfer of ownership or possession of an aircraft by exchange or barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever. The term shall also include a transaction whereby possession is transferred but title is retained by the seller as security. The term shall not include a transfer of ownership or possession (i) made to secure payment of an obligation, (ii) incidental to repossession under a lien and under which ownership is transferred to the repossessor, his nominee or a trustee, pending ultimate disposition or sale of the collateral, (iii) as part of the sale of all or substantially all the assets of any business, or (iv) to trustees of a revocable inter vivos trust, when the owners of the aircraft and the beneficiaries of the trust are the same persons, regardless of whether other beneficiaries may also be named in the trust instrument, or transferred by trustees of such a trust to beneficiaries of the trust following the death of the grantor, when no consideration has passed between the grantor and the beneficiaries in either case.\n\t\t“Sale price” means the total price paid for an aircraft and all attachments thereon and accessories thereto, exclusive of any federal manufacturer’s excise tax, without any allowance or deduction for trade-ins or unpaid liens or encumbrances.\n\t\t“Scheduled air service” means any scheduled service provided by an air carrier or foreign air carrier operating pursuant to authority issued by the U.S. Department of Transportation and under Federal Aviation Regulations, Parts 121, 129 or 135.","order_by":null,"text":{"0":{"id":287409,"text":"As used in this chapter, unless the context clearly shows otherwise, the term or phrase:\n\t\t“Aircraft” means any contrivance used or designed for untethered navigation or flight in the air by one or more persons at an altitude greater than twenty-four inches above the ground. Such term shall not include parachutes.\n\t\t“Dealer” means any person owning five or more aircraft during the calendar year who the Commissioner finds is in the regular business of selling aircraft.\n\t\t“Gross receipts” means the charges made or voluntary contributions received for the hourly rental and maintenance of an aircraft, all other charges for the use of an aircraft and, unless separately stated on the invoice, all charges for services of pilots or instructors in such aircraft. The term shall also include any amount by which the price estimated under \u00a7 58.1-1503 exceeds the charge actually made.\n\t\t“Retail sale” means a sale to a consumer or to any person for any purpose other than for resale. The term shall include any transaction the Commissioner, upon investigation, finds to be in lieu of a sale. Sales for resale must be made in strict compliance with any rules and regulations promulgated pursuant to this chapter.\n\t\t“Sale” means any transfer of ownership or possession of an aircraft by exchange or barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever. The term shall also include a transaction whereby possession is transferred but title is retained by the seller as security. The term shall not include a transfer of ownership or possession (i) made to secure payment of an obligation, (ii) incidental to repossession under a lien and under which ownership is transferred to the repossessor, his nominee or a trustee, pending ultimate disposition or sale of the collateral, (iii) as part of the sale of all or substantially all the assets of any business, or (iv) to trustees of a revocable inter vivos trust, when the owners of the aircraft and the beneficiaries of the trust are the same persons, regardless of whether other beneficiaries may also be named in the trust instrument, or transferred by trustees of such a trust to beneficiaries of the trust following the death of the grantor, when no consideration has passed between the grantor and the beneficiaries in either case.\n\t\t“Sale price” means the total price paid for an aircraft and all attachments thereon and accessories thereto, exclusive of any federal manufacturer’s excise tax, without any allowance or deduction for trade-ins or unpaid liens or encumbrances.\n\t\t“Scheduled air service” means any scheduled service provided by an air carrier or foreign air carrier operating pursuant to authority issued by the U.S. Department of Transportation and under Federal Aviation Regulations, Parts 121, 129 or 135.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14700,"edition_id":1,"name":"Virginia Aircraft Sales and Use Tax","identifier":"15","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:49:24","date_modified":"2026-06-26 03:49:24","permalink":{"id":252577,"object_type":"structure","relational_id":14700,"identifier":"15","token":"58.1\/I\/15","url":"\/58.1\/I\/15\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":60270,"structure_id":14700,"section_number":"58.1-1500","catch_line":"Title","url":"\/58.1-1500\/","token":"58.1\/I\/15\/58.1-1500","metadata":false},{"id":80281,"structure_id":14700,"section_number":"58.1-1501","catch_line":"Definitions","url":"\/58.1-1501\/","token":"58.1\/I\/15\/58.1-1501","metadata":false},{"id":71879,"structure_id":14700,"section_number":"58.1-1502","catch_line":"Tax levied","url":"\/58.1-1502\/","token":"58.1\/I\/15\/58.1-1502","metadata":false},{"id":86448,"structure_id":14700,"section_number":"58.1-1503","catch_line":"Basis of tax; estimate of tax; penalty for misrepresentation","url":"\/58.1-1503\/","token":"58.1\/I\/15\/58.1-1503","metadata":false},{"id":57300,"structure_id":14700,"section_number":"58.1-1504","catch_line":"Credit against tax","url":"\/58.1-1504\/","token":"58.1\/I\/15\/58.1-1504","metadata":false},{"id":68485,"structure_id":14700,"section_number":"58.1-1505","catch_line":"Exemptions","url":"\/58.1-1505\/","token":"58.1\/I\/15\/58.1-1505","metadata":false},{"id":72324,"structure_id":14700,"section_number":"58.1-1506","catch_line":"Time for payment of tax","url":"\/58.1-1506\/","token":"58.1\/I\/15\/58.1-1506","metadata":false},{"id":86323,"structure_id":14700,"section_number":"58.1-1507","catch_line":"Election by commercial dealer; revocation; eligibility","url":"\/58.1-1507\/","token":"58.1\/I\/15\/58.1-1507","metadata":false},{"id":71171,"structure_id":14700,"section_number":"58.1-1508","catch_line":"Retention of documents; examination by Commissioner","url":"\/58.1-1508\/","token":"58.1\/I\/15\/58.1-1508","metadata":false},{"id":64771,"structure_id":14700,"section_number":"58.1-1509","catch_line":"Disposition of funds","url":"\/58.1-1509\/","token":"58.1\/I\/15\/58.1-1509","metadata":false},{"id":56341,"structure_id":14700,"section_number":"58.1-1510","catch_line":"Civil penalties","url":"\/58.1-1510\/","token":"58.1\/I\/15\/58.1-1510","metadata":false}],"previous_section":{"id":60270,"structure_id":14700,"section_number":"58.1-1500","catch_line":"Title","url":"\/58.1-1500\/","token":"58.1\/I\/15\/58.1-1500","metadata":false},"next_section":{"id":71879,"structure_id":14700,"section_number":"58.1-1502","catch_line":"Tax levied","url":"\/58.1-1502\/","token":"58.1\/I\/15\/58.1-1502","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1501\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1974, chapter 431; in 1975, chapter 424; in 1977, chapter 396; in 1984, chapter 675; in 1995, chapter 204<\/a>; in 2000, chapter 602<\/a>.<\/p>","references":[{"id":68485,"section_number":"58.1-1505","catch_line":"Exemptions","order_by":null,"url":"\/58.1-1505\/"}],"refers_to":[{"id":86448,"section_number":"58.1-1503","catch_line":"Basis of tax; estimate of tax; penalty for misrepresentation","order_by":null,"url":"\/58.1-1503\/"}],"permalink":{"id":252583,"object_type":"law","relational_id":80281,"identifier":"58.1-1501","token":"58.1\/I\/15\/58.1-1501","url":"\/58.1-1501\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1501\/","token":"58.1\/I\/15\/58.1-1501","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1501","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this chapter, unless the context clearly shows otherwise, the term or phrase:\n\t\t“Aircraft<\/span>” means any contrivance used or designed for untethered navigation or flight in the air by one or more persons at an altitude greater than twenty-four inches above the ground. Such term shall not include parachutes.\n\t\t“Dealer<\/span>” means any person owning five or more aircraft<\/span> during the calendar year who the Commissioner finds is in the regular business of selling aircraft<\/span>.\n\t\t“Gross receipts<\/span>” means the charges made or voluntary contributions received for the hourly rental and maintenance of an aircraft<\/span>, all other charges for the use of an aircraft<\/span> and, unless separately stated on the invoice, all charges for services of pilots or instructors in such aircraft<\/span>. The term shall also include any amount by which the price estimated under \u00a7 58.1-1503<\/a> exceeds the charge actually made.\n\t\t“Retail sale<\/span>” means a sale to a consumer or to any person for any purpose other than for resale. The term shall include any transaction the Commissioner, upon investigation, finds to be in lieu of a sale. Sales<\/span> for resale must be made in strict compliance with any rules and regulations promulgated pursuant to this chapter.\n\t\t“Sale” means any transfer of ownership or possession<\/span> of an aircraft<\/span> by exchange or barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever. The term shall also include a transaction whereby possession<\/span> is transferred but title is retained by the seller as security. The term shall not include a transfer of ownership or possession<\/span> (i) made to secure payment of an obligation, (ii) incidental to repossession under a lien<\/span> and under which ownership is transferred to the repossessor, his nominee or a trustee, pending ultimate disposition<\/span> or sale of the collateral<\/span>, (iii) as part of the sale of all or substantially all the assets<\/span> of any business, or (iv) to trustees of a revocable inter vivos trust, when the owners of the aircraft<\/span> and the beneficiaries of the trust are the same persons, regardless of whether other beneficiaries may also be named in the trust instrument, or transferred by trustees of such a trust to beneficiaries of the trust following the death of the grantor, when no consideration has passed between the grantor and the beneficiaries in either case.\n\t\t“Sale price<\/span>” means the total price paid for an aircraft<\/span> and all attachments<\/span> thereon and accessories thereto, exclusive of any federal manufacturer’s excise tax, without any allowance or deduction for trade-ins or unpaid liens<\/span> or encumbrances.\n\t\t“Scheduled air service<\/span>” means any scheduled service provided by an air carrier or foreign air carrier operating pursuant to authority issued by the U.S. Department<\/span> of Transportation and under Federal Aviation Regulations, Parts 121, 129 or 135.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-1501)\n\nAs used in this chapter, unless the context clearly shows otherwise, the term or\nphrase:\n\t\t“Aircraft” means any contrivance used or designed for untethered\nnavigation or flight in the air by one or more persons at an altitude greater\nthan twenty-four inches above the ground. Such term shall not include\nparachutes.\n\t\t“Dealer” means any person owning five or more aircraft during the\ncalendar year who the Commissioner finds is in the regular business of selling\naircraft.\n\t\t“Gross receipts” means the charges made or voluntary contributions\nreceived for the hourly rental and maintenance of an aircraft, all other charges\nfor the use of an aircraft and, unless separately stated on the invoice, all\ncharges for services of pilots or instructors in such aircraft. The term shall\nalso include any amount by which the price estimated under \u00a7 58.1-1503 exceeds\nthe charge actually made.\n\t\t“Retail sale” means a sale to a consumer or to any person for any\npurpose other than for resale. The term shall include any transaction the\nCommissioner, upon investigation, finds to be in lieu of a sale. Sales for\nresale must be made in strict compliance with any rules and regulations\npromulgated pursuant to this chapter.\n\t\t“Sale” means any transfer of ownership or possession of an\naircraft by exchange or barter, lease or rental, conditional or otherwise, in\nany manner or by any means whatsoever. The term shall also include a transaction\nwhereby possession is transferred but title is retained by the seller as\nsecurity. The term shall not include a transfer of ownership or possession (i)\nmade to secure payment of an obligation, (ii) incidental to repossession under a\nlien and under which ownership is transferred to the repossessor, his nominee or\na trustee, pending ultimate disposition or sale of the collateral, (iii) as part\nof the sale of all or substantially all the assets of any business, or (iv) to\ntrustees of a revocable inter vivos trust, when the owners of the aircraft and\nthe beneficiaries of the trust are the same persons, regardless of whether other\nbeneficiaries may also be named in the trust instrument, or transferred by\ntrustees of such a trust to beneficiaries of the trust following the death of\nthe grantor, when no consideration has passed between the grantor and the\nbeneficiaries in either case.\n\t\t“Sale price” means the total price paid for an aircraft and all\nattachments thereon and accessories thereto, exclusive of any federal\nmanufacturer’s excise tax, without any allowance or deduction for\ntrade-ins or unpaid liens or encumbrances.\n\t\t“Scheduled air service” means any scheduled service provided by an\nair carrier or foreign air carrier operating pursuant to authority issued by the\nU.S. Department of Transportation and under Federal Aviation Regulations, Parts\n121, 129 or 135.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-685.28, 58-685.30; 1974, c. 431; 1975, c. 424; 1977,\nc. 396; 1984, c. 675; 1995, c. 204; 2000, c. 602.","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}}