{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2209.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2209.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2209.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2209.html"}],"law_id":59009,"edition_id":1,"section_id":59009,"structure_id":13669,"section_number":"58.1-2209","catch_line":"Supplier election to collect tax on out-of-state removals","history":"2000, cc. 729, 758.","full_text":"A\n\nAn applicant for a license as a supplier may elect on the application to collect the tax due the Commonwealth on motor fuel that is removed at a terminal located in another state and has Virginia as its destination state. The Commissioner shall provide for this election on the application form. A supplier who makes the election allowed by this section shall be an elective supplier. A supplier who does not make the election allowed by this section shall be an in-state-only supplier. A supplier who does not make the election on the application for a supplier’s license may make the election later by completing an election form provided by the Commissioner. A supplier who has not made the election shall not act as an elective supplier for purposes of this chapter.B\n\nA supplier who makes the election allowed by this section shall comply with all of the following with respect to motor fuel that is removed at a terminal located in another state and has Virginia as its destination state:1\n\nCollect the tax due the Commonwealth on the fuel;2\n\nWaive any defense that the Commonwealth lacks jurisdiction to require the supplier to collect the tax due the Commonwealth on the fuel under this chapter;3\n\nReport and pay the tax due on the fuel in the same manner as if the removal had occurred at a terminal located in Virginia;4\n\nKeep records of the removal of the fuel and submit to audits concerning the fuel as if the removal had occurred at a terminal located in Virginia; and5\n\nReport sales by the supplier to a person who is not licensed in the state where the removal occurred if the destination state is Virginia.C\n\nA supplier who makes the election allowed by this section (i) acknowledges that the Commonwealth imposes the requirements listed in subsection B of this section on the supplier under its general police power and (ii) submits to the jurisdiction of the Commonwealth only for purposes related to the administration of this chapter.","order_by":null,"text":{"0":{"id":216354,"text":"An applicant for a license as a supplier may elect on the application to collect the tax due the Commonwealth on motor fuel that is removed at a terminal located in another state and has Virginia as its destination state. The Commissioner shall provide for this election on the application form. A supplier who makes the election allowed by this section shall be an elective supplier. A supplier who does not make the election allowed by this section shall be an in-state-only supplier. A supplier who does not make the election on the application for a supplier’s license may make the election later by completing an election form provided by the Commissioner. A supplier who has not made the election shall not act as an elective supplier for purposes of this chapter.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":216355,"text":"A supplier who makes the election allowed by this section shall comply with all of the following with respect to motor fuel that is removed at a terminal located in another state and has Virginia as its destination state:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":216356,"text":"Collect the tax due the Commonwealth on the fuel;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":216357,"text":"Waive any defense that the Commonwealth lacks jurisdiction to require the supplier to collect the tax due the Commonwealth on the fuel under this chapter;","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":216358,"text":"Report and pay the tax due on the fuel in the same manner as if the removal had occurred at a terminal located in Virginia;","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"5":{"id":216359,"text":"Keep records of the removal of the fuel and submit to audits concerning the fuel as if the removal had occurred at a terminal located in Virginia; and","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"B5"},"6":{"id":216360,"text":"Report sales by the supplier to a person who is not licensed in the state where the removal occurred if the destination state is Virginia.","type":"section","prefixes":["B","5"],"prefix":"5","entire_prefix":"B5","prefix_anchor":"B5","level":2,"prior_prefix":"B4","next_prefix":"C"},"7":{"id":216361,"text":"A supplier who makes the election allowed by this section (i) acknowledges that the Commonwealth imposes the requirements listed in subsection B of this section on the supplier under its general police power and (ii) submits to the jurisdiction of the Commonwealth only for purposes related to the administration of this chapter.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B5"}},"ancestry":[{"id":13669,"edition_id":1,"name":"Motor Fuel Licensing","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255361,"object_type":"structure","relational_id":13669,"identifier":"2","token":"58.1\/II\/22\/2","url":"\/58.1\/II\/22\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13668,"edition_id":1,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255331,"object_type":"structure","relational_id":13668,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","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":81731,"structure_id":13669,"section_number":"58.1-2204","catch_line":"Persons required to be licensed","url":"\/58.1-2204\/","token":"58.1\/II\/22\/2\/58.1-2204","metadata":false},{"id":74868,"structure_id":13669,"section_number":"58.1-2205","catch_line":"Types of importers; qualification for license as an importer","url":"\/58.1-2205\/","token":"58.1\/II\/22\/2\/58.1-2205","metadata":false},{"id":76248,"structure_id":13669,"section_number":"58.1-2206","catch_line":"Persons who may obtain a license","url":"\/58.1-2206\/","token":"58.1\/II\/22\/2\/58.1-2206","metadata":false},{"id":62225,"structure_id":13669,"section_number":"58.1-2207","catch_line":"Restrictions on qualification for license as a distributor","url":"\/58.1-2207\/","token":"58.1\/II\/22\/2\/58.1-2207","metadata":false},{"id":54646,"structure_id":13669,"section_number":"58.1-2208","catch_line":"License application procedure","url":"\/58.1-2208\/","token":"58.1\/II\/22\/2\/58.1-2208","metadata":false},{"id":59009,"structure_id":13669,"section_number":"58.1-2209","catch_line":"Supplier election to collect tax on out-of-state removals","url":"\/58.1-2209\/","token":"58.1\/II\/22\/2\/58.1-2209","metadata":false},{"id":61632,"structure_id":13669,"section_number":"58.1-2210","catch_line":"Permissive supplier election to collect tax on out-of-state removals","url":"\/58.1-2210\/","token":"58.1\/II\/22\/2\/58.1-2210","metadata":false},{"id":73552,"structure_id":13669,"section_number":"58.1-2211","catch_line":"Bond or certificate of deposit requirements","url":"\/58.1-2211\/","token":"58.1\/II\/22\/2\/58.1-2211","metadata":false},{"id":81520,"structure_id":13669,"section_number":"58.1-2212","catch_line":"Grounds for denial of license","url":"\/58.1-2212\/","token":"58.1\/II\/22\/2\/58.1-2212","metadata":false},{"id":58607,"structure_id":13669,"section_number":"58.1-2213","catch_line":"Issuance of license","url":"\/58.1-2213\/","token":"58.1\/II\/22\/2\/58.1-2213","metadata":false},{"id":62356,"structure_id":13669,"section_number":"58.1-2214","catch_line":"Notice of discontinuance, sale or transfer of business","url":"\/58.1-2214\/","token":"58.1\/II\/22\/2\/58.1-2214","metadata":false},{"id":82804,"structure_id":13669,"section_number":"58.1-2215","catch_line":"License cancellation","url":"\/58.1-2215\/","token":"58.1\/II\/22\/2\/58.1-2215","metadata":false},{"id":82454,"structure_id":13669,"section_number":"58.1-2216","catch_line":"Records and lists of license applicants and licensees","url":"\/58.1-2216\/","token":"58.1\/II\/22\/2\/58.1-2216","metadata":false}],"previous_section":{"id":54646,"structure_id":13669,"section_number":"58.1-2208","catch_line":"License application procedure","url":"\/58.1-2208\/","token":"58.1\/II\/22\/2\/58.1-2208","metadata":false},"next_section":{"id":61632,"structure_id":13669,"section_number":"58.1-2210","catch_line":"Permissive supplier election to collect tax on out-of-state removals","url":"\/58.1-2210\/","token":"58.1\/II\/22\/2\/58.1-2210","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2209\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/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":false,"permalink":{"id":255383,"object_type":"law","relational_id":59009,"identifier":"58.1-2209","token":"58.1\/II\/22\/2\/58.1-2209","url":"\/58.1-2209\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2209\/","token":"58.1\/II\/22\/2\/58.1-2209","dublin_core":{"Title":"Supplier election to collect tax on out-of-state removals","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2209","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> An applicant for a license as a supplier may elect on the application to collect the tax due the Commonwealth on motor fuel<\/span> that is removed at a terminal<\/span> located in another state and has Virginia as its destination state<\/span>. The Commissioner<\/span> shall provide for this election on the application form. A supplier who makes the election allowed by this section shall be an elective supplier<\/span>. A supplier who does not make the election allowed by this section shall be an in-state-only supplier<\/span>. A supplier who does not make the election on the application for a supplier’s license may make the election later by completing an election form provided by the Commissioner<\/span>. A supplier who has not made the election shall not act as an elective supplier<\/span> for purposes of this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A supplier who makes the election allowed by this section shall comply with all of the following with respect to motor fuel<\/span> that is removed at a terminal<\/span> located in another state and has Virginia as its destination state<\/span>: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Collect the tax due the Commonwealth on the fuel; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Waive<\/span> any defense that the Commonwealth lacks jurisdiction<\/span> to require the supplier to collect the tax due the Commonwealth on the fuel under this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Report and pay the tax due on the fuel in the same manner as if the removal<\/span> had occurred at a terminal<\/span> located in Virginia; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Keep records of the removal<\/span> of the fuel and submit to audits concerning the fuel as if the removal<\/span> had occurred at a terminal<\/span> located in Virginia; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Report sales by the supplier to a person<\/span> who is not licensed in the state where the removal<\/span> occurred if the destination state<\/span> is Virginia. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> A supplier who makes the election allowed by this section (i) acknowledges that the Commonwealth imposes the requirements listed in subsection B of this section on the supplier under its general police power and (ii) submits to the jurisdiction<\/span> of the Commonwealth only for purposes related to the administration of this chapter. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSUPPLIER ELECTION TO COLLECT TAX ON OUT-OF-STATE REMOVALS (\u00a7 58.1-2209)\n\nA. An applicant for a license as a supplier may elect on the application to\ncollect the tax due the Commonwealth on motor fuel that is removed at a terminal\nlocated in another state and has Virginia as its destination state. The\nCommissioner shall provide for this election on the application form. A supplier\nwho makes the election allowed by this section shall be an elective supplier. A\nsupplier who does not make the election allowed by this section shall be an\nin-state-only supplier. A supplier who does not make the election on the\napplication for a supplier’s license may make the election later by\ncompleting an election form provided by the Commissioner. A supplier who has not\nmade the election shall not act as an elective supplier for purposes of this\nchapter.\n\nB. A supplier who makes the election allowed by this section shall comply with\nall of the following with respect to motor fuel that is removed at a terminal\nlocated in another state and has Virginia as its destination state:\n\n 1. Collect the tax due the Commonwealth on the fuel;\n\n 2. Waive any defense that the Commonwealth lacks jurisdiction to require the\n supplier to collect the tax due the Commonwealth on the fuel under this\n chapter;\n\n 3. Report and pay the tax due on the fuel in the same manner as if the removal\n had occurred at a terminal located in Virginia;\n\n 4. Keep records of the removal of the fuel and submit to audits concerning the\n fuel as if the removal had occurred at a terminal located in Virginia; and\n\n 5. Report sales by the supplier to a person who is not licensed in the state\n where the removal occurred if the destination state is Virginia.\n\nC. A supplier who makes the election allowed by this section (i) acknowledges\nthat the Commonwealth imposes the requirements listed in subsection B of this\nsection on the supplier under its general police power and (ii) submits to the\njurisdiction of the Commonwealth only for purposes related to the administration\nof this chapter.\n\nHISTORY: 2000, cc. 729, 758.","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}}