{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2254.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2254.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2254.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2254.html"}],"law_id":76033,"edition_id":1,"section_id":76033,"structure_id":15057,"section_number":"58.1-2254","catch_line":"Exempt sale deduction","history":"2000, cc. 729, 758.","full_text":"A licensed retailer of alternative fuel who has posted a bond in accordance with \u00a7 58.1-2246 may deduct from the amount of tax otherwise payable to a provider of alternative fuel the amount calculated on alternative fuel that the licensee received from the provider and resold to a governmental entity, or resold to an organization described in subdivision 2 of \u00a7 58.1-2250 for use in the operation of an aircraft, whose purchases of alternative fuel are exempt from the tax under such section if, when purchasing the fuel, the retailer notified the provider of the retailer’s intent to resell the fuel in an exempt sale.","order_by":null,"text":{"0":{"id":272904,"text":"A licensed retailer of alternative fuel who has posted a bond in accordance with \u00a7 58.1-2246 may deduct from the amount of tax otherwise payable to a provider of alternative fuel the amount calculated on alternative fuel that the licensee received from the provider and resold to a governmental entity, or resold to an organization described in subdivision 2 of \u00a7 58.1-2250 for use in the operation of an aircraft, whose purchases of alternative fuel are exempt from the tax under such section if, when purchasing the fuel, the retailer notified the provider of the retailer’s intent to resell the fuel in an exempt 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trustee","url":"\/58.1-2257\/","token":"58.1\/II\/22\/5\/58.1-2257","metadata":false},{"id":68904,"structure_id":15057,"section_number":"58.1-2258","catch_line":"Use of name and account number on return","url":"\/58.1-2258\/","token":"58.1\/II\/22\/5\/58.1-2258","metadata":false}],"previous_section":{"id":86595,"structure_id":15057,"section_number":"58.1-2253","catch_line":"Notice to providers of alternative fuel of cancellation or reissuance of certain licenses; effect of notice","url":"\/58.1-2253\/","token":"58.1\/II\/22\/5\/58.1-2253","metadata":false},"next_section":{"id":76667,"structure_id":15057,"section_number":"58.1-2255","catch_line":"Returns and payments by bulk users and retailers of alternative fuel; storage","url":"\/58.1-2255\/","token":"58.1\/II\/22\/5\/58.1-2255","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2254\/","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":[{"id":76667,"section_number":"58.1-2255","catch_line":"Returns and payments by bulk users and retailers of alternative fuel; storage","order_by":null,"url":"\/58.1-2255\/"},{"id":56450,"section_number":"58.1-2272","catch_line":"Prohibited acts; criminal penalties","order_by":null,"url":"\/58.1-2272\/"}],"refers_to":[{"id":70786,"section_number":"58.1-2246","catch_line":"Bond or certificate of deposit requirements","order_by":null,"url":"\/58.1-2246\/"},{"id":81249,"section_number":"58.1-2250","catch_line":"Exemptions from tax","order_by":null,"url":"\/58.1-2250\/"}],"permalink":{"id":255573,"object_type":"law","relational_id":76033,"identifier":"58.1-2254","token":"58.1\/II\/22\/5\/58.1-2254","url":"\/58.1-2254\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2254\/","token":"58.1\/II\/22\/5\/58.1-2254","dublin_core":{"Title":"Exempt sale deduction","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2254","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A licensed retailer of alternative fuel<\/span> who has posted a bond<\/span> in accordance with \u00a7 58.1-2246<\/a> may deduct from the amount of tax otherwise payable to a provider of alternative fuel<\/span> the amount calculated on alternative fuel that the licensee<\/span> received from the provider and resold to a governmental entity<\/span>, or resold to an organization described in subdivision 2 of \u00a7 58.1-2250<\/a> for use<\/span> in the operation of an aircraft, whose purchases of alternative fuel are exempt from the tax under such section if, when purchasing the fuel, the retailer notified the provider of the retailer’s intent<\/span> to resell the fuel in an exempt sale.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPT SALE DEDUCTION (\u00a7 58.1-2254)\n\nA licensed retailer of alternative fuel who has posted a bond in accordance with\n\u00a7 58.1-2246 may deduct from the amount of tax otherwise payable to a provider\nof alternative fuel the amount calculated on alternative fuel that the licensee\nreceived from the provider and resold to a governmental entity, or resold to an\norganization described in subdivision 2 of \u00a7 58.1-2250 for use in the operation\nof an aircraft, whose purchases of alternative fuel are exempt from the tax\nunder such section if, when purchasing the fuel, the retailer notified the\nprovider of the retailer’s intent to resell the fuel in an exempt sale.\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}}