{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2904.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2904.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2904.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2904.html"}],"law_id":73604,"edition_id":1,"section_id":73604,"structure_id":15249,"section_number":"58.1-2904","catch_line":"Imposition of tax","history":"2000, cc. 691, 706; 2020, c. 697.","full_text":"A\n\nThere is hereby imposed, in addition to the local consumer utility tax of Article 4 (§ 58.1-3812 et seq.) of Chapter 38, a tax on the consumers of natural gas in the Commonwealth based on volume of gas at standard pressure and temperature in units of 100 cubic feet (CCF) delivered by the pipeline distribution company or gas utility and used per month. Each consumer of natural gas in the Commonwealth shall pay tax on the consumption of all natural gas consumed per month not in excess of 500 CCF at the following rates: (i) state consumption tax rate of $0.0135 per CCF, (ii) local consumption tax rate of $0.004 per CCF, and (iii) a special regulatory tax rate of up to $0.0026 per CCF.B\n\nThe tax rates set forth in subsection A are in lieu of and replace the state gross receipts tax pursuant to § 58.1-2626, the special regulatory revenue tax pursuant to § 58.1-2660, and the local license tax pursuant to § 58.1-3731 levied on corporations furnishing heat, light or power by means of natural gas.C\n\nThe tax of consumers under this section shall not be imposed on consumers served by a gas utility owned or operated by a municipality.D\n\nThe tax authorized by this chapter shall not apply to use by divisions or agencies of federal, state and local governments.","order_by":null,"text":{"0":{"id":264750,"text":"There is hereby imposed, in addition to the local consumer utility tax of Article 4 (§ 58.1-3812 et seq.) of Chapter 38, a tax on the consumers of natural gas in the Commonwealth based on volume of gas at standard pressure and temperature in units of 100 cubic feet (CCF) delivered by the pipeline distribution company or gas utility and used per month. Each consumer of natural gas in the Commonwealth shall pay tax on the consumption of all natural gas consumed per month not in excess of 500 CCF at the following rates: (i) state consumption tax rate of $0.0135 per CCF, (ii) local consumption tax rate of $0.004 per CCF, and (iii) a special regulatory tax rate of up to $0.0026 per CCF.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":264751,"text":"The tax rates set forth in subsection A are in lieu of and replace the state gross receipts tax pursuant to § 58.1-2626, the special regulatory revenue tax pursuant to § 58.1-2660, and the local license tax pursuant to § 58.1-3731 levied on corporations furnishing heat, light or power by means of natural gas.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":264752,"text":"The tax of consumers under this section shall not be imposed on consumers served by a gas utility owned or operated by a municipality.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":264753,"text":"The tax authorized by this chapter shall not apply to use by divisions or agencies of federal, state and local governments.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":15249,"edition_id":1,"name":"Natural Gas Consumption Tax","identifier":"29.1","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:53:17","date_modified":"2026-06-26 03:53:17","permalink":{"id":256441,"object_type":"structure","relational_id":15249,"identifier":"29.1","token":"58.1\/II\/29.1","url":"\/58.1\/II\/29.1\/","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":73604,"structure_id":15249,"section_number":"58.1-2904","catch_line":"Imposition of tax","url":"\/58.1-2904\/","token":"58.1\/II\/29.1\/58.1-2904","metadata":false},{"id":83971,"structure_id":15249,"section_number":"58.1-2905","catch_line":"Collection and remittance of tax","url":"\/58.1-2905\/","token":"58.1\/II\/29.1\/58.1-2905","metadata":false},{"id":58033,"structure_id":15249,"section_number":"58.1-2906","catch_line":"Natural gas consumption tax relating to the special regulatory tax; notification of changes","url":"\/58.1-2906\/","token":"58.1\/II\/29.1\/58.1-2906","metadata":false},{"id":86355,"structure_id":15249,"section_number":"58.1-2907","catch_line":"Use of natural gas consumption tax relating to special regulatory tax","url":"\/58.1-2907\/","token":"58.1\/II\/29.1\/58.1-2907","metadata":false}],"next_section":{"id":83971,"structure_id":15249,"section_number":"58.1-2905","catch_line":"Collection and remittance of tax","url":"\/58.1-2905\/","token":"58.1\/II\/29.1\/58.1-2905","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2904\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 691<\/a> and 706<\/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 2020, chapter 697<\/a>.<\/p>","references":[{"id":78685,"section_number":"56-235.8","catch_line":"Retail supply choice for natural gas customers","order_by":null,"url":"\/56-235.8\/"},{"id":83971,"section_number":"58.1-2905","catch_line":"Collection and remittance of tax","order_by":null,"url":"\/58.1-2905\/"},{"id":58033,"section_number":"58.1-2906","catch_line":"Natural gas consumption tax relating to the special regulatory tax; notification of changes","order_by":null,"url":"\/58.1-2906\/"}],"refers_to":[{"id":55735,"section_number":"58.1-2626","catch_line":"Annual state license tax on companies furnishing water, heat, light or power","order_by":null,"url":"\/58.1-2626\/"},{"id":79433,"section_number":"58.1-2660","catch_line":"Special revenue tax; levy","order_by":null,"url":"\/58.1-2660\/"},{"id":54294,"section_number":"58.1-3731","catch_line":"Certain public service corporations; rate limitation","order_by":null,"url":"\/58.1-3731\/"},{"id":85368,"section_number":"58.1-3812","catch_line":"Repealed","order_by":null,"url":"\/58.1-3812\/"}],"permalink":{"id":256443,"object_type":"law","relational_id":73604,"identifier":"58.1-2904","token":"58.1\/II\/29.1\/58.1-2904","url":"\/58.1-2904\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2904\/","token":"58.1\/II\/29.1\/58.1-2904","dublin_core":{"Title":"Imposition of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2904","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> There is hereby imposed, in addition to the local consumer utility tax of Article 4 (§ 58.1-3812<\/a> et seq.) of Chapter 38, a tax on the consumers of natural gas in the Commonwealth based on volume of gas at standard pressure and temperature in units of 100 cubic feet (CCF) delivered by the pipeline distribution company or gas utility and used per month. Each consumer of natural gas in the Commonwealth shall pay tax on the consumption of all natural gas consumed per month not in excess of 500 CCF at the following rates: (i) state consumption tax rate of $0.0135 per CCF, (ii) local consumption tax rate of $0.004 per CCF, and (iii) a special regulatory tax rate of up to $0.0026 per CCF. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The tax rates set forth in subsection A are in lieu of and replace the state gross receipts tax pursuant to § 58.1-2626<\/a>, the special regulatory revenue tax pursuant to § 58.1-2660<\/a>, and the local license tax pursuant to § 58.1-3731<\/a> levied on corporations furnishing heat, light or power by means of natural gas. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The tax of consumers under this section shall not be imposed on consumers served by a gas utility owned or operated by a municipality. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The tax authorized by this chapter shall not apply to use by divisions or agencies of federal, state and local governments. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nIMPOSITION OF TAX (\u00a7 58.1-2904)\n\nA. There is hereby imposed, in addition to the local consumer utility tax of\nArticle 4 (§ 58.1-3812 et seq.) of Chapter 38, a tax on the consumers of\nnatural gas in the Commonwealth based on volume of gas at standard pressure and\ntemperature in units of 100 cubic feet (CCF) delivered by the pipeline\ndistribution company or gas utility and used per month. Each consumer of natural\ngas in the Commonwealth shall pay tax on the consumption of all natural gas\nconsumed per month not in excess of 500 CCF at the following rates: (i) state\nconsumption tax rate of $0.0135 per CCF, (ii) local consumption tax rate of\n$0.004 per CCF, and (iii) a special regulatory tax rate of up to $0.0026 per\nCCF.\n\nB. The tax rates set forth in subsection A are in lieu of and replace the state\ngross receipts tax pursuant to § 58.1-2626, the special regulatory revenue\ntax pursuant to § 58.1-2660, and the local license tax pursuant to §\n58.1-3731 levied on corporations furnishing heat, light or power by means of\nnatural gas.\n\nC. The tax of consumers under this section shall not be imposed on consumers\nserved by a gas utility owned or operated by a municipality.\n\nD. The tax authorized by this chapter shall not apply to use by divisions or\nagencies of federal, state and local governments.\n\nHISTORY: 2000, cc. 691, 706; 2020, c. 697.","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}}