{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1704.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1704.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1704.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1704.html"}],"law_id":54267,"edition_id":1,"section_id":54267,"structure_id":13269,"section_number":"58.1-1704","catch_line":"Tax segregated for state taxation","history":"Code 1950, \u00a7 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.","full_text":"The excise tax levied by this article is hereby segregated for state taxation only and no county, city, town or political subdivision of this Commonwealth shall impose a tax on such wholesalers or distributors measured by gross receipts, except as provided in Chapter 37 (\u00a7 58.1-3700 et seq.) of this title.","order_by":null,"text":{"0":{"id":199230,"text":"The excise tax levied by this article is hereby segregated for state taxation only and no county, city, town or political subdivision of this Commonwealth shall impose a tax on such wholesalers or distributors measured by gross receipts, except as provided in Chapter 37 (\u00a7 58.1-3700 et seq.) of this title.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1704\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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.<\/p>","references":false,"refers_to":[{"id":71581,"section_number":"58.1-3700","catch_line":"License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes","order_by":null,"url":"\/58.1-3700\/"}],"permalink":{"id":252733,"object_type":"law","relational_id":54267,"identifier":"58.1-1704","token":"58.1\/I\/17\/1\/58.1-1704","url":"\/58.1-1704\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1704\/","token":"58.1\/I\/17\/1\/58.1-1704","dublin_core":{"Title":"Tax segregated for state taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1704","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The excise tax levied by this article is hereby segregated for state taxation only and no county, city, town or political subdivision of this Commonwealth shall impose a tax on such wholesalers or distributors measured by gross receipts, except as provided in Chapter 37 (\u00a7&nbsp;<a class=\"law\" title=\"License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes\" href=\"\/58.1-3700\/\">58.1-3700<\/a> et seq.) of this title.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTAX SEGREGATED FOR STATE TAXATION (\u00a7 58.1-1704)\n\nThe excise tax levied by this article is hereby segregated for state taxation\nonly and no county, city, town or political subdivision of this Commonwealth\nshall impose a tax on such wholesalers or distributors measured by gross\nreceipts, except as provided in Chapter 37 (\u00a7 58.1-3700 et seq.) of this title.\n\nHISTORY: Code 1950, \u00a7 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.","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}}