{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3508.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3508.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3508.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3508.html"}],"law_id":58772,"edition_id":1,"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","history":"Code 1950, \u00a7 58-838.21; 1972, c. 325; 1984, c. 675.","full_text":"A\n\nMachinery or tools and repair parts therefor or replacements thereof, used directly in the harvesting of forest products for sale or for use as a component part of a product to be sold, shall constitute a classification for local taxation separate from other such classifications of real or personal property or machinery and tools as defined in § 58.1-3507. The rate of assessment and the rate of tax shall not exceed that applicable generally to machinery and tools.B\n\nThe provisions of this section shall be applicable only to taxpayers liable for payment of forest product taxes under Chapter 16 (§ 58.1-1600 et seq.) of this title.","order_by":null,"text":{"0":{"id":215361,"text":"Machinery or tools and repair parts therefor or replacements thereof, used directly in the harvesting of forest products for sale or for use as a component part of a product to be sold, shall constitute a classification for local taxation separate from other such classifications of real or personal property or machinery and tools as defined in § 58.1-3507. The rate of assessment and the rate of tax shall not exceed that applicable generally to machinery and tools.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":215362,"text":"The provisions of this section shall be applicable only to taxpayers liable for payment of forest product taxes under Chapter 16 (§ 58.1-1600 et seq.) of this title.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3508\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1972, chapter 325; in 1984, chapter 675.<\/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":80033,"section_number":"58.1-1600","catch_line":"Short title","order_by":null,"url":"\/58.1-1600\/"},{"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":257805,"object_type":"law","relational_id":58772,"identifier":"58.1-3508","token":"58.1\/III\/35\/2\/58.1-3508","url":"\/58.1-3508\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3508\/","token":"58.1\/III\/35\/2\/58.1-3508","dublin_core":{"Title":"Separate classification and exemption from state taxation of machinery, tools and supplies used in harvesting forest products","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3508","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Machinery or tools and repair parts therefor or replacements thereof, used directly in the harvesting of forest products for sale or for use as a component part of a product to be sold, shall constitute a classification for local taxation separate from other such classifications of real or personal property or machinery and tools as defined in § 58.1-3507<\/a>. The rate of assessment and the rate of tax shall not exceed that applicable generally to machinery and tools. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The provisions of this section shall be applicable only to taxpayers<\/span> liable for payment of forest product taxes under Chapter 16 (§ 58.1-1600<\/a> et seq.) of this title. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSEPARATE CLASSIFICATION AND EXEMPTION FROM STATE TAXATION OF MACHINERY, TOOLS\nAND SUPPLIES USED IN HARVESTING FOREST PRODUCTS (\u00a7 58.1-3508)\n\nA. Machinery or tools and repair parts therefor or replacements thereof, used\ndirectly in the harvesting of forest products for sale or for use as a component\npart of a product to be sold, shall constitute a classification for local\ntaxation separate from other such classifications of real or personal property\nor machinery and tools as defined in § 58.1-3507. The rate of assessment\nand the rate of tax shall not exceed that applicable generally to machinery and\ntools.\n\nB. The provisions of this section shall be applicable only to taxpayers liable\nfor payment of forest product taxes under Chapter 16 (§ 58.1-1600 et seq.)\nof this title.\n\nHISTORY: Code 1950, \u00a7 58-838.21; 1972, c. 325; 1984, c. 675.","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}}