{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3508.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3508.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3508.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3508.1.html"}],"law_id":71105,"edition_id":1,"section_id":71105,"structure_id":15428,"section_number":"58.1-3508.1","catch_line":"Separate classification of machinery and tools used in semiconductor manufacturing","history":"1996, c. 971; 1997, c. 77.","full_text":"Machinery and tools used in semiconductor manufacturing shall constitute a classification for local taxation separate from other classifications of machinery and tools as defined in \u00a7 58.1-3507. The governing body of any county, city or town may levy a tax on such classification of property at a different rate from the tax levied on other machinery and tools. The rate of tax and the rate of assessment shall not exceed that applicable generally to machinery and tools.","order_by":null,"text":{"0":{"id":256382,"text":"Machinery and tools used in semiconductor manufacturing shall constitute a classification for local taxation separate from other classifications of machinery and tools as defined in \u00a7 58.1-3507. The governing body of any county, city or town may levy a tax on such classification of property at a different rate from the tax levied on other machinery and tools. The rate of tax and the rate of assessment shall not exceed that applicable generally to machinery and tools.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15428,"edition_id":1,"name":"Machinery and Tools Tax","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 03:54:54","date_modified":"2026-06-26 03:54:54","permalink":{"id":257799,"object_type":"structure","relational_id":15428,"identifier":"2","token":"58.1\/III\/35\/2","url":"\/58.1\/III\/35\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14766,"edition_id":1,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:49:48","date_modified":"2026-06-26 03:49:48","permalink":{"id":257733,"object_type":"structure","relational_id":14766,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":79478,"structure_id":15428,"section_number":"58.1-3507","catch_line":"Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing","url":"\/58.1-3507\/","token":"58.1\/III\/35\/2\/58.1-3507","metadata":false},{"id":58772,"structure_id":15428,"section_number":"58.1-3508","catch_line":"Separate classification and exemption from state taxation of machinery, tools and supplies used in harvesting forest products","url":"\/58.1-3508\/","token":"58.1\/III\/35\/2\/58.1-3508","metadata":false},{"id":71105,"structure_id":15428,"section_number":"58.1-3508.1","catch_line":"Separate classification of machinery and tools used in semiconductor manufacturing","url":"\/58.1-3508.1\/","token":"58.1\/III\/35\/2\/58.1-3508.1","metadata":false},{"id":73802,"structure_id":15428,"section_number":"58.1-3508.2","catch_line":"Separate classification of machinery and tools used in other businesses","url":"\/58.1-3508.2\/","token":"58.1\/III\/35\/2\/58.1-3508.2","metadata":false},{"id":79413,"structure_id":15428,"section_number":"58.1-3508.3","catch_line":"Separate classification of machinery and tools used directly in precision investment castings","url":"\/58.1-3508.3\/","token":"58.1\/III\/35\/2\/58.1-3508.3","metadata":false},{"id":79456,"structure_id":15428,"section_number":"58.1-3508.4","catch_line":"Separate classification of machinery and tools used in manufacturing or processing materials, components, or equipment for national defense","url":"\/58.1-3508.4\/","token":"58.1\/III\/35\/2\/58.1-3508.4","metadata":false},{"id":72519,"structure_id":15428,"section_number":"58.1-3508.5","catch_line":"Separate classification of machinery and tools used directly in cleaning motor vehicles","url":"\/58.1-3508.5\/","token":"58.1\/III\/35\/2\/58.1-3508.5","metadata":false},{"id":63026,"structure_id":15428,"section_number":"58.1-3508.6","catch_line":"Separate classification of machinery and tools used directly in producing or generating renewable energy","url":"\/58.1-3508.6\/","token":"58.1\/III\/35\/2\/58.1-3508.6","metadata":false}],"previous_section":{"id":58772,"structure_id":15428,"section_number":"58.1-3508","catch_line":"Separate classification and exemption from state taxation of machinery, tools and supplies used in harvesting forest products","url":"\/58.1-3508\/","token":"58.1\/III\/35\/2\/58.1-3508","metadata":false},"next_section":{"id":73802,"structure_id":15428,"section_number":"58.1-3508.2","catch_line":"Separate classification of machinery and tools used in other businesses","url":"\/58.1-3508.2\/","token":"58.1\/III\/35\/2\/58.1-3508.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3508.1\/","history_text":"

This law was first created in 1996. The record of its establishment is cataloged in chapter 971<\/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 1997, chapter 77<\/a>.<\/p>","references":[{"id":73802,"section_number":"58.1-3508.2","catch_line":"Separate classification of machinery and tools used in other businesses","order_by":null,"url":"\/58.1-3508.2\/"}],"refers_to":[{"id":79478,"section_number":"58.1-3507","catch_line":"Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing","order_by":null,"url":"\/58.1-3507\/"}],"permalink":{"id":257809,"object_type":"law","relational_id":71105,"identifier":"58.1-3508.1","token":"58.1\/III\/35\/2\/58.1-3508.1","url":"\/58.1-3508.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3508.1\/","token":"58.1\/III\/35\/2\/58.1-3508.1","dublin_core":{"Title":"Separate classification of machinery and tools used in semiconductor manufacturing","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3508.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Machinery and tools used in semiconductor manufacturing shall constitute a classification for local taxation separate from other classifications of machinery and tools as defined in \u00a7 58.1-3507<\/a>. The governing body of any county, city or town may levy<\/span> a tax on such classification of property at a different rate from the tax levied on other machinery and tools. The rate of tax and the rate of assessment shall not exceed that applicable generally to machinery and tools.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSEPARATE CLASSIFICATION OF MACHINERY AND TOOLS USED IN SEMICONDUCTOR\nMANUFACTURING (\u00a7 58.1-3508.1)\n\nMachinery and tools used in semiconductor manufacturing shall constitute a\nclassification for local taxation separate from other classifications of\nmachinery and tools as defined in \u00a7 58.1-3507. The governing body of any\ncounty, city or town may levy a tax on such classification of property at a\ndifferent rate from the tax levied on other machinery and tools. The rate of tax\nand the rate of assessment shall not exceed that applicable generally to\nmachinery and tools.\n\nHISTORY: 1996, c. 971; 1997, c. 77.","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}}