{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1702.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1702.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1702.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1702.html"}],"law_id":73555,"edition_id":1,"section_id":73555,"structure_id":13269,"section_number":"58.1-1702","catch_line":"Tax levied","history":"Code 1950, \u00a7 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675; 2002, c. 15.","full_text":"There is hereby levied, in addition to all other taxes now imposed by law, a state excise tax on every wholesaler or distributor of carbonated soft drinks. The tax shall be based upon the gross receipts of each wholesaler or distributor from the sale of such soft drinks and shall be determined according to the following schedule:\n\n1\n\nThe tax shall be $50 if gross receipts do not exceed $100,000;2\n\nThe tax shall be $100 if gross receipts exceed $100,000 but do not exceed $250,000;3\n\nThe tax shall be $250 if gross receipts exceed $250,000 but do not exceed $500,000;4\n\nThe tax shall be $750 if gross receipts exceed $500,000 but do not exceed $1,000,000;5\n\nThe tax shall be $1,500 if gross receipts exceed $1,000,000 but do not exceed $3,000,000;6\n\nThe tax shall be $3,000 if gross receipts exceed $3,000,000 but do not exceed $5,000,000;7\n\nThe tax shall be $4,500 if gross receipts exceed $5,000,000 but do not exceed $10,000,000;8\n\nThe tax shall be $7,200 if gross receipts exceed $10,000,000 but do not exceed $25,000,000;9\n\nThe tax shall be $18,000 if gross receipts exceed $25,000,000 but do not exceed $50,000,000; and10\n\nThe tax shall be $33,000 if the gross receipts exceed $50,000,000.","order_by":null,"text":{"0":{"id":264629,"text":"There is hereby levied, in addition to all other taxes now imposed by law, a state excise tax on every wholesaler or distributor of carbonated soft drinks. The tax shall be based upon the gross receipts of each wholesaler or distributor from the sale of such soft drinks and shall be determined according to the following schedule:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":264630,"text":"The tax shall be $50 if gross receipts do not exceed $100,000;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":264631,"text":"The tax shall be $100 if gross receipts exceed $100,000 but do not exceed $250,000;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":264632,"text":"The tax shall be $250 if gross receipts exceed $250,000 but do not exceed $500,000;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":264633,"text":"The tax shall be $750 if gross receipts exceed $500,000 but do not exceed $1,000,000;","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":264634,"text":"The tax shall be $1,500 if gross receipts exceed $1,000,000 but do not exceed $3,000,000;","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":264635,"text":"The tax shall be $3,000 if gross receipts exceed $3,000,000 but do not exceed $5,000,000;","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":264636,"text":"The tax shall be $4,500 if gross receipts exceed $5,000,000 but do not exceed $10,000,000;","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":264637,"text":"The tax shall be $7,200 if gross receipts exceed $10,000,000 but do not exceed $25,000,000;","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":264638,"text":"The tax shall be $18,000 if gross receipts exceed $25,000,000 but do not exceed $50,000,000; and","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8","next_prefix":"10"},"10":{"id":264639,"text":"The tax shall be $33,000 if the gross receipts exceed $50,000,000.","type":"section","prefixes":["10"],"prefix":"10","entire_prefix":"10","prefix_anchor":"10","level":1,"prior_prefix":"9"}},"ancestry":[{"id":13269,"edition_id":1,"name":"Soft Drink Excise Tax","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13162,"metadata":{},"date_created":"2026-06-26 03:44:33","date_modified":"2026-06-26 03:44:33","permalink":{"id":252715,"object_type":"structure","relational_id":13269,"identifier":"1","token":"58.1\/I\/17\/1","url":"\/58.1\/I\/17\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13162,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:22","date_modified":"2026-06-26 03:44:22","permalink":{"id":252713,"object_type":"structure","relational_id":13162,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","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":57635,"structure_id":13269,"section_number":"58.1-1700","catch_line":"Title","url":"\/58.1-1700\/","token":"58.1\/I\/17\/1\/58.1-1700","metadata":false},{"id":77036,"structure_id":13269,"section_number":"58.1-1701","catch_line":"Definition","url":"\/58.1-1701\/","token":"58.1\/I\/17\/1\/58.1-1701","metadata":false},{"id":73555,"structure_id":13269,"section_number":"58.1-1702","catch_line":"Tax levied","url":"\/58.1-1702\/","token":"58.1\/I\/17\/1\/58.1-1702","metadata":false},{"id":62970,"structure_id":13269,"section_number":"58.1-1703","catch_line":"Collection","url":"\/58.1-1703\/","token":"58.1\/I\/17\/1\/58.1-1703","metadata":false},{"id":54267,"structure_id":13269,"section_number":"58.1-1704","catch_line":"Tax segregated for state taxation","url":"\/58.1-1704\/","token":"58.1\/I\/17\/1\/58.1-1704","metadata":false},{"id":74155,"structure_id":13269,"section_number":"58.1-1705","catch_line":"Disposition of proceeds","url":"\/58.1-1705\/","token":"58.1\/I\/17\/1\/58.1-1705","metadata":false}],"previous_section":{"id":77036,"structure_id":13269,"section_number":"58.1-1701","catch_line":"Definition","url":"\/58.1-1701\/","token":"58.1\/I\/17\/1\/58.1-1701","metadata":false},"next_section":{"id":62970,"structure_id":13269,"section_number":"58.1-1703","catch_line":"Collection","url":"\/58.1-1703\/","token":"58.1\/I\/17\/1\/58.1-1703","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1702\/","history_text":"<p>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 1977, chapter 616; in 1979, chapter 134; in 1984, chapter 675; in 2002, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?021+ful+CHAP0015\">15<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":252725,"object_type":"law","relational_id":73555,"identifier":"58.1-1702","token":"58.1\/I\/17\/1\/58.1-1702","url":"\/58.1-1702\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1702\/","token":"58.1\/I\/17\/1\/58.1-1702","dublin_core":{"Title":"Tax levied","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1702","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>There is hereby levied, in addition to all other taxes now imposed by <span class=\"dictionary\">law<\/span>, a state excise tax on every wholesaler or distributor of carbonated soft drinks. The tax shall be based upon the gross receipts of each wholesaler or distributor from the sale of such soft drinks and shall be determined according to the following schedule:<\/p><\/section>\n\t\t\t\t\t\t<section id=\"1\"><p><span class=\"prefix-number\">1.<\/span> The tax shall be $50 if gross receipts do not exceed $100,000; <a id=\"paragraph-264630\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1702\/#1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"2\"><p><span class=\"prefix-number\">2.<\/span> The tax shall be $100 if gross receipts exceed $100,000 but do not exceed $250,000; <a id=\"paragraph-264631\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1702\/#2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"3\"><p><span class=\"prefix-number\">3.<\/span> The tax shall be $250 if gross receipts exceed $250,000 but do not exceed $500,000; <a id=\"paragraph-264632\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1702\/#3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"4\"><p><span class=\"prefix-number\">4.<\/span> The tax shall be $750 if gross receipts exceed $500,000 but do not exceed $1,000,000; <a id=\"paragraph-264633\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1702\/#4\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"5\"><p><span class=\"prefix-number\">5.<\/span> The tax shall be $1,500 if gross receipts exceed $1,000,000 but do not exceed $3,000,000; <a id=\"paragraph-264634\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1702\/#5\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"6\"><p><span class=\"prefix-number\">6.<\/span> The tax shall be $3,000 if gross receipts exceed $3,000,000 but do not exceed $5,000,000; <a id=\"paragraph-264635\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1702\/#6\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"7\"><p><span class=\"prefix-number\">7.<\/span> The tax shall be $4,500 if gross receipts exceed $5,000,000 but do not exceed $10,000,000; <a id=\"paragraph-264636\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1702\/#7\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"8\"><p><span class=\"prefix-number\">8.<\/span> The tax shall be $7,200 if gross receipts exceed $10,000,000 but do not exceed $25,000,000; <a id=\"paragraph-264637\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1702\/#8\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"9\"><p><span class=\"prefix-number\">9.<\/span> The tax shall be $18,000 if gross receipts exceed $25,000,000 but do not exceed $50,000,000; and <a id=\"paragraph-264638\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1702\/#9\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"10\"><p><span class=\"prefix-number\">10.<\/span> The tax shall be $33,000 if the gross receipts exceed $50,000,000. <a id=\"paragraph-264639\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1702\/#10\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTAX LEVIED (\u00a7 58.1-1702)\n\nThere is hereby levied, in addition to all other taxes now imposed by law, a\nstate excise tax on every wholesaler or distributor of carbonated soft drinks.\nThe tax shall be based upon the gross receipts of each wholesaler or distributor\nfrom the sale of such soft drinks and shall be determined according to the\nfollowing schedule:\n\n1. The tax shall be $50 if gross receipts do not exceed $100,000;\n\n2. The tax shall be $100 if gross receipts exceed $100,000 but do not exceed\n$250,000;\n\n3. The tax shall be $250 if gross receipts exceed $250,000 but do not exceed\n$500,000;\n\n4. The tax shall be $750 if gross receipts exceed $500,000 but do not exceed\n$1,000,000;\n\n5. The tax shall be $1,500 if gross receipts exceed $1,000,000 but do not exceed\n$3,000,000;\n\n6. The tax shall be $3,000 if gross receipts exceed $3,000,000 but do not exceed\n$5,000,000;\n\n7. The tax shall be $4,500 if gross receipts exceed $5,000,000 but do not exceed\n$10,000,000;\n\n8. The tax shall be $7,200 if gross receipts exceed $10,000,000 but do not\nexceed $25,000,000;\n\n9. The tax shall be $18,000 if gross receipts exceed $25,000,000 but do not\nexceed $50,000,000; and\n\n10. The tax shall be $33,000 if the gross receipts exceed $50,000,000.\n\nHISTORY: Code 1950, \u00a7 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675;\n2002, c. 15.","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}}