{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2226.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2226.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2226.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2226.html"}],"law_id":85912,"edition_id":1,"section_id":85912,"structure_id":15087,"section_number":"58.1-2226","catch_line":"Exemptions from tax","history":"2000, cc. 729, 758; 2015, cc. 502, 503.","full_text":"No tax shall be levied or collected pursuant to this chapter on:\n\n1\n\nMotor fuel sold and delivered to a governmental entity for the exclusive use by the governmental entity. This exemption shall not apply with respect to fuel sold or delivered to any person operating under contract with the governmental entity;2\n\nMotor fuel sold and delivered to a nonprofit charitable organization that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code and which is organized and operated exclusively for the purpose of providing charitable, long-distance, advanced life-support, air transportation services using emergency medical services vehicles for low-income medical patients in the Commonwealth, for the exclusive use of such organization in the operation of an aircraft;3\n\nBonded aviation jet fuel;4\n\nDyed diesel fuel, except as provided in subdivision A 1 of § 58.1-2225;5\n\nMotor fuel removed, by transport truck or another means of transfer outside the terminal transfer system, from a terminal for export, if the supplier of the motor fuel collects tax on the fuel at the rate of the motor fuel’s destination state; or6\n\nHeating oil, as defined in § 58.1-2201.","order_by":null,"text":{"0":{"id":307722,"text":"No tax shall be levied or collected pursuant to this chapter on:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":307723,"text":"Motor fuel sold and delivered to a governmental entity for the exclusive use by the governmental entity. This exemption shall not apply with respect to fuel sold or delivered to any person operating under contract with the governmental entity;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":307724,"text":"Motor fuel sold and delivered to a nonprofit charitable organization that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code and which is organized and operated exclusively for the purpose of providing charitable, long-distance, advanced life-support, air transportation services using emergency medical services vehicles for low-income medical patients in the Commonwealth, for the exclusive use of such organization in the operation of an aircraft;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":307725,"text":"Bonded aviation jet fuel;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":307726,"text":"Dyed diesel fuel, except as provided in subdivision A 1 of § 58.1-2225;","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":307727,"text":"Motor fuel removed, by transport truck or another means of transfer outside the terminal transfer system, from a terminal for export, if the supplier of the motor fuel collects tax on the fuel at the rate of the motor fuel’s destination state; or","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":307728,"text":"Heating oil, as defined in § 58.1-2201.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5"}},"ancestry":[{"id":15087,"edition_id":1,"name":"Motor Fuel Tax; Liability","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:52:05","date_modified":"2026-06-26 03:52:05","permalink":{"id":255415,"object_type":"structure","relational_id":15087,"identifier":"3","token":"58.1\/II\/22\/3","url":"\/58.1\/II\/22\/3\/","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":66220,"structure_id":15087,"section_number":"58.1-2217","catch_line":"Taxes levied; rate","url":"\/58.1-2217\/","token":"58.1\/II\/22\/3\/58.1-2217","metadata":false},{"id":64736,"structure_id":15087,"section_number":"58.1-2217.1","catch_line":"Repealed","url":"\/58.1-2217.1\/","token":"58.1\/II\/22\/3\/58.1-2217.1","metadata":false},{"id":79927,"structure_id":15087,"section_number":"58.1-2218","catch_line":"Point of imposition of motor fuels tax","url":"\/58.1-2218\/","token":"58.1\/II\/22\/3\/58.1-2218","metadata":false},{"id":76673,"structure_id":15087,"section_number":"58.1-2219","catch_line":"Liability for tax on removals from a terminal","url":"\/58.1-2219\/","token":"58.1\/II\/22\/3\/58.1-2219","metadata":false},{"id":74084,"structure_id":15087,"section_number":"58.1-2220","catch_line":"Liability for tax on imports","url":"\/58.1-2220\/","token":"58.1\/II\/22\/3\/58.1-2220","metadata":false},{"id":77244,"structure_id":15087,"section_number":"58.1-2221","catch_line":"Repealed","url":"\/58.1-2221\/","token":"58.1\/II\/22\/3\/58.1-2221","metadata":false},{"id":57507,"structure_id":15087,"section_number":"58.1-2222","catch_line":"Liability for tax on blended fuel","url":"\/58.1-2222\/","token":"58.1\/II\/22\/3\/58.1-2222","metadata":false},{"id":64993,"structure_id":15087,"section_number":"58.1-2223","catch_line":"Liability for tax on fuel transferred within terminal transfer system","url":"\/58.1-2223\/","token":"58.1\/II\/22\/3\/58.1-2223","metadata":false},{"id":65939,"structure_id":15087,"section_number":"58.1-2224","catch_line":"Tax on unaccounted for motor fuel losses; liability","url":"\/58.1-2224\/","token":"58.1\/II\/22\/3\/58.1-2224","metadata":false},{"id":78260,"structure_id":15087,"section_number":"58.1-2225","catch_line":"Backup tax; liability","url":"\/58.1-2225\/","token":"58.1\/II\/22\/3\/58.1-2225","metadata":false},{"id":85912,"structure_id":15087,"section_number":"58.1-2226","catch_line":"Exemptions from tax","url":"\/58.1-2226\/","token":"58.1\/II\/22\/3\/58.1-2226","metadata":false},{"id":71010,"structure_id":15087,"section_number":"58.1-2227","catch_line":"Sales of aviation jet fuel to licensed aviation consumers","url":"\/58.1-2227\/","token":"58.1\/II\/22\/3\/58.1-2227","metadata":false},{"id":70212,"structure_id":15087,"section_number":"58.1-2228","catch_line":"Exempt access cards; exempt access codes","url":"\/58.1-2228\/","token":"58.1\/II\/22\/3\/58.1-2228","metadata":false},{"id":83641,"structure_id":15087,"section_number":"58.1-2229","catch_line":"Removals by out-of-state bulk user","url":"\/58.1-2229\/","token":"58.1\/II\/22\/3\/58.1-2229","metadata":false}],"previous_section":{"id":78260,"structure_id":15087,"section_number":"58.1-2225","catch_line":"Backup tax; liability","url":"\/58.1-2225\/","token":"58.1\/II\/22\/3\/58.1-2225","metadata":false},"next_section":{"id":71010,"structure_id":15087,"section_number":"58.1-2227","catch_line":"Sales of aviation jet fuel to licensed aviation consumers","url":"\/58.1-2227\/","token":"58.1\/II\/22\/3\/58.1-2227","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2226\/","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. It has been modified 1 time. 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. That modification is as follows: in 2015, chapters 502<\/a> and 503<\/a>.<\/p>","references":[{"id":70212,"section_number":"58.1-2228","catch_line":"Exempt access cards; exempt access codes","order_by":null,"url":"\/58.1-2228\/"},{"id":84671,"section_number":"58.1-2233","catch_line":"Deductions; percentage discount","order_by":null,"url":"\/58.1-2233\/"},{"id":56878,"section_number":"58.1-2259","catch_line":"Fuel uses eligible for refund of taxes paid for motor fuels","order_by":null,"url":"\/58.1-2259\/"}],"refers_to":[{"id":59020,"section_number":"58.1-2201","catch_line":"Definitions","order_by":null,"url":"\/58.1-2201\/"},{"id":78260,"section_number":"58.1-2225","catch_line":"Backup tax; liability","order_by":null,"url":"\/58.1-2225\/"}],"permalink":{"id":255457,"object_type":"law","relational_id":85912,"identifier":"58.1-2226","token":"58.1\/II\/22\/3\/58.1-2226","url":"\/58.1-2226\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2226\/","token":"58.1\/II\/22\/3\/58.1-2226","dublin_core":{"Title":"Exemptions from tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2226","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

No tax shall be levied or collected pursuant to this chapter on:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Motor fuel<\/span> sold and delivered to a governmental entity<\/span> for the exclusive use<\/span> by the governmental entity<\/span>. This exemption shall not apply with respect to fuel sold or delivered to any person<\/span> operating under contract<\/span> with the governmental entity<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Motor fuel<\/span> sold and delivered to a nonprofit charitable organization that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code and which is organized and operated exclusively for the purpose of providing charitable, long-distance, advanced life-support, air transportation services using emergency medical services vehicles for low-income medical patients in the Commonwealth, for the exclusive use<\/span> of such organization in the operation of an aircraft; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Bonded aviation jet fuel<\/span><\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Dyed diesel fuel<\/span>, except as provided in subdivision A 1 of § 58.1-2225<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Motor fuel<\/span> removed, by transport truck<\/span> or another means of transfer outside the terminal transfer system<\/span>, from a terminal for export<\/span>, if the supplier<\/span> of the motor fuel<\/span> collects tax on the fuel at the rate of the motor fuel<\/span>’s destination state<\/span>; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Heating oil<\/span>, as defined in § 58.1-2201<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPTIONS FROM TAX (\u00a7 58.1-2226)\n\nNo tax shall be levied or collected pursuant to this chapter on:\n\n1. Motor fuel sold and delivered to a governmental entity for the exclusive use\nby the governmental entity. This exemption shall not apply with respect to fuel\nsold or delivered to any person operating under contract with the governmental\nentity;\n\n2. Motor fuel sold and delivered to a nonprofit charitable organization that is\nexempt from taxation under § 501(c)(3) of the Internal Revenue Code and\nwhich is organized and operated exclusively for the purpose of providing\ncharitable, long-distance, advanced life-support, air transportation services\nusing emergency medical services vehicles for low-income medical patients in the\nCommonwealth, for the exclusive use of such organization in the operation of an\naircraft;\n\n3. Bonded aviation jet fuel;\n\n4. Dyed diesel fuel, except as provided in subdivision A 1 of § 58.1-2225;\n\n5. Motor fuel removed, by transport truck or another means of transfer outside\nthe terminal transfer system, from a terminal for export, if the supplier of the\nmotor fuel collects tax on the fuel at the rate of the motor fuel’s\ndestination state; or\n\n6. Heating oil, as defined in § 58.1-2201.\n\nHISTORY: 2000, cc. 729, 758; 2015, cc. 502, 503.","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}}