{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2419.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2419.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2419.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2419.html"}],"law_id":69189,"edition_id":1,"section_id":69189,"structure_id":14423,"section_number":"58.1-2419","catch_line":"Tax on sale to be separately stated","history":"Code 1950, \u00a7 58-685.24; 1966, c. 587; 1974, c. 477; 1984, c. 675; 2011, cc. 405, 639.","full_text":"In every transaction subject to the provisions of this chapter, the tax imposed by this chapter shall be separately stated from the sale price of such motor vehicle and shall be paid by the purchaser in accordance with the provisions of this chapter.","order_by":null,"text":{"0":{"id":250327,"text":"In every transaction subject to the provisions of this chapter, the tax imposed by this chapter shall be separately stated from the sale price of such motor vehicle and shall be paid by the purchaser in accordance with the provisions of this chapter.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14423,"edition_id":1,"name":"Virginia Motor Vehicle Sales and Use Tax","identifier":"24","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:48:06","date_modified":"2026-06-26 03:48:06","permalink":{"id":255857,"object_type":"structure","relational_id":14423,"identifier":"24","token":"58.1\/II\/24","url":"\/58.1\/II\/24\/","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":75504,"structure_id":14423,"section_number":"58.1-2400","catch_line":"Title","url":"\/58.1-2400\/","token":"58.1\/II\/24\/58.1-2400","metadata":false},{"id":66072,"structure_id":14423,"section_number":"58.1-2401","catch_line":"Definitions","url":"\/58.1-2401\/","token":"58.1\/II\/24\/58.1-2401","metadata":false},{"id":84100,"structure_id":14423,"section_number":"58.1-2402","catch_line":"(Contingent effective date) Levy","url":"\/58.1-2402\/","token":"58.1\/II\/24\/58.1-2402","metadata":false},{"id":61361,"structure_id":14423,"section_number":"58.1-2402.1","catch_line":"Repealed","url":"\/58.1-2402.1\/","token":"58.1\/II\/24\/58.1-2402.1","metadata":false},{"id":70726,"structure_id":14423,"section_number":"58.1-2403","catch_line":"Exemptions","url":"\/58.1-2403\/","token":"58.1\/II\/24\/58.1-2403","metadata":false},{"id":66122,"structure_id":14423,"section_number":"58.1-2404","catch_line":"Time for payment of tax on sale or use of a motor vehicle","url":"\/58.1-2404\/","token":"58.1\/II\/24\/58.1-2404","metadata":false},{"id":66929,"structure_id":14423,"section_number":"58.1-2405","catch_line":"Basis of tax","url":"\/58.1-2405\/","token":"58.1\/II\/24\/58.1-2405","metadata":false},{"id":72774,"structure_id":14423,"section_number":"58.1-2406","catch_line":"Collection of tax; 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appeal","url":"\/58.1-2426\/","token":"58.1\/II\/24\/58.1-2426","metadata":false}],"previous_section":{"id":64644,"structure_id":14423,"section_number":"58.1-2418","catch_line":"Local sales and use taxes prohibited","url":"\/58.1-2418\/","token":"58.1\/II\/24\/58.1-2418","metadata":false},"next_section":{"id":80092,"structure_id":14423,"section_number":"58.1-2420","catch_line":"Examination of dealer's records, etc","url":"\/58.1-2420\/","token":"58.1\/II\/24\/58.1-2420","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2419\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. 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. Those modifications are as follows: in 1966, chapter 587; in 1974, chapter 477; in 1984, chapter 675; in 2011, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?111+ful+CHAP0405\">405<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?111+ful+CHAP0639\">639<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":255907,"object_type":"law","relational_id":69189,"identifier":"58.1-2419","token":"58.1\/II\/24\/58.1-2419","url":"\/58.1-2419\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2419\/","token":"58.1\/II\/24\/58.1-2419","dublin_core":{"Title":"Tax on sale to be separately stated","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2419","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In every transaction subject to the provisions of this chapter, the tax imposed by this chapter shall be separately stated from the <span class=\"dictionary\">sale price<\/span> of such <span class=\"dictionary\">motor vehicle<\/span> and shall be paid by the purchaser in accordance with the provisions of this chapter.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTAX ON SALE TO BE SEPARATELY STATED (\u00a7 58.1-2419)\n\nIn every transaction subject to the provisions of this chapter, the tax imposed\nby this chapter shall be separately stated from the sale price of such motor\nvehicle and shall be paid by the purchaser in accordance with the provisions of\nthis chapter.\n\nHISTORY: Code 1950, \u00a7 58-685.24; 1966, c. 587; 1974, c. 477; 1984, c. 675;\n2011, cc. 405, 639.","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}}