{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1732.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1732.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1732.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1732.html"}],"law_id":86521,"edition_id":1,"section_id":86521,"structure_id":14938,"section_number":"58.1-1732","catch_line":"Collection","history":"2009, c. 531.","full_text":"The fee imposed by this article shall be collected monthly by the Department of Taxation in the same manner as the sales and use tax imposed under Chapter 6 (\u00a7 58.1-600 et seq.), as provided by rules and regulations promulgated by the Tax Commissioner.","order_by":null,"text":{"0":{"id":309897,"text":"The fee imposed by this article shall be collected monthly by the Department of Taxation in the same manner as the sales and use tax imposed under Chapter 6 (\u00a7 58.1-600 et seq.), as provided by rules and regulations promulgated by the Tax Commissioner.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14938,"edition_id":1,"name":"Digital Media Fee","identifier":"8","label":"article","depth":4,"order_by":1,"parent_id":13162,"metadata":{},"date_created":"2026-06-26 03:50:55","date_modified":"2026-06-26 03:50:55","permalink":{"id":252909,"object_type":"structure","relational_id":14938,"identifier":"8","token":"58.1\/I\/17\/8","url":"\/58.1\/I\/17\/8\/","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":57002,"structure_id":14938,"section_number":"58.1-1731","catch_line":"Fee for digital media purchase or rental","url":"\/58.1-1731\/","token":"58.1\/I\/17\/8\/58.1-1731","metadata":false},{"id":86521,"structure_id":14938,"section_number":"58.1-1732","catch_line":"Collection","url":"\/58.1-1732\/","token":"58.1\/I\/17\/8\/58.1-1732","metadata":false},{"id":72329,"structure_id":14938,"section_number":"58.1-1733","catch_line":"Disposition of proceeds","url":"\/58.1-1733\/","token":"58.1\/I\/17\/8\/58.1-1733","metadata":false}],"previous_section":{"id":57002,"structure_id":14938,"section_number":"58.1-1731","catch_line":"Fee for digital media purchase or rental","url":"\/58.1-1731\/","token":"58.1\/I\/17\/8\/58.1-1731","metadata":false},"next_section":{"id":72329,"structure_id":14938,"section_number":"58.1-1733","catch_line":"Disposition of proceeds","url":"\/58.1-1733\/","token":"58.1\/I\/17\/8\/58.1-1733","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1732\/","history_text":"<p>This law was first created in 2009. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?091+ful+CHAP0531\">531<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"}],"permalink":{"id":252915,"object_type":"law","relational_id":86521,"identifier":"58.1-1732","token":"58.1\/I\/17\/8\/58.1-1732","url":"\/58.1-1732\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1732\/","token":"58.1\/I\/17\/8\/58.1-1732","dublin_core":{"Title":"Collection","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1732","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The fee imposed by this article shall be collected monthly by the <span class=\"dictionary\">Department<\/span> of Taxation in the same manner as the sales and use tax imposed under Chapter 6 (\u00a7&nbsp;<a class=\"law\" title=\"Short title\" href=\"\/58.1-600\/\">58.1-600<\/a> et seq.), as provided by rules and regulations promulgated by the <span class=\"dictionary\">Tax Commissioner<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCOLLECTION (\u00a7 58.1-1732)\n\nThe fee imposed by this article shall be collected monthly by the Department of\nTaxation in the same manner as the sales and use tax imposed under Chapter 6 (\u00a7\n58.1-600 et seq.), as provided by rules and regulations promulgated by the Tax\nCommissioner.\n\nHISTORY: 2009, c. 531.","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}}