{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2210.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2210.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2210.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2210.html"}],"law_id":61632,"edition_id":1,"section_id":61632,"structure_id":13669,"section_number":"58.1-2210","catch_line":"Permissive supplier election to collect tax on out-of-state removals","history":"2000, cc. 729, 758.","full_text":"A\n\nAn out-of-state supplier who is not required to be licensed under this chapter may elect to obtain a license and thereby become a permissive supplier. An out-of-state supplier who does not make this election shall not act as a permissive supplier for motor fuel that is removed at a terminal in another state and has Virginia as its destination state.B\n\nAn out-of-state supplier who elects to be licensed as a permissive supplier shall comply with (i) the same requirements imposed on a supplier and (ii) all of the following with respect to motor fuel that is removed by the permissive supplier 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 motor 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\nAn out-of-state supplier who makes the election allowed by this section (i) acknowledges that the Commonwealth imposes the requirements listed in subsection B 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":225001,"text":"An out-of-state supplier who is not required to be licensed under this chapter may elect to obtain a license and thereby become a permissive supplier. An out-of-state supplier who does not make this election shall not act as a permissive supplier for motor fuel that is removed at a terminal in another state and has Virginia as its destination state.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":225002,"text":"An out-of-state supplier who elects to be licensed as a permissive supplier shall comply with (i) the same requirements imposed on a supplier and (ii) all of the following with respect to motor fuel that is removed by the permissive supplier 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":225003,"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":225004,"text":"Waive any defense that the Commonwealth lacks jurisdiction to require the supplier to collect the tax due the Commonwealth on the motor 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":225005,"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":225006,"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":225007,"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":225008,"text":"An out-of-state supplier who makes the election allowed by this section (i) acknowledges that the Commonwealth imposes the requirements listed in subsection B 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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2210\/","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":255387,"object_type":"law","relational_id":61632,"identifier":"58.1-2210","token":"58.1\/II\/22\/2\/58.1-2210","url":"\/58.1-2210\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2210\/","token":"58.1\/II\/22\/2\/58.1-2210","dublin_core":{"Title":"Permissive supplier election to collect tax on out-of-state removals","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2210","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> An out-of-state supplier who is not required to be licensed under this chapter may elect to obtain a license and thereby become a permissive supplier<\/span>. An out-of-state supplier who does not make this election shall not act as a permissive supplier<\/span> for motor fuel<\/span> that is removed at a terminal<\/span> in another state and has Virginia as its destination state<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> An out-of-state supplier who elects to be licensed as a permissive supplier<\/span> shall comply with (i) the same requirements imposed on a supplier and (ii) all of the following with respect to motor fuel<\/span> that is removed by the permissive supplier<\/span> 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 motor fuel<\/span> 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> An out-of-state supplier who makes the election allowed by this section (i) acknowledges that the Commonwealth imposes the requirements listed in subsection B 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\nPERMISSIVE SUPPLIER ELECTION TO COLLECT TAX ON OUT-OF-STATE REMOVALS (\u00a7\n58.1-2210)\n\nA. An out-of-state supplier who is not required to be licensed under this\nchapter may elect to obtain a license and thereby become a permissive supplier.\nAn out-of-state supplier who does not make this election shall not act as a\npermissive supplier for motor fuel that is removed at a terminal in another\nstate and has Virginia as its destination state.\n\nB. An out-of-state supplier who elects to be licensed as a permissive supplier\nshall comply with (i) the same requirements imposed on a supplier and (ii) all\nof the following with respect to motor fuel that is removed by the permissive\nsupplier at a terminal located in another state and has Virginia as its\ndestination 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 motor 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. An out-of-state supplier who makes the election allowed by this section (i)\nacknowledges that the Commonwealth imposes the requirements listed in subsection\nB 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}}