{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3841.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3841.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3841.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3841.html"}],"law_id":72880,"edition_id":1,"section_id":72880,"structure_id":16620,"section_number":"58.1-3841","catch_line":"Situs for taxation of the sale of food and beverages","history":"1990, c. 843.","full_text":"A\n\nThe situs for taxation for any tax levied on the sale of food and beverages or meals shall be the county, city, or town in which the sales are made, namely the locality in which each place of business is located without regard to the locality of delivery or possible use by the purchaser. The term “sale” means a final sale to the ultimate consumer.B\n\nIf any person has a definite place of business or maintains an office in more than one locality, then such other locality may impose its tax on the sale of food and beverages or meals which are made by such person, provided the locality imposes a local tax on the sale of food and beverages or meals.","order_by":null,"text":{"0":{"id":262591,"text":"The situs for taxation for any tax levied on the sale of food and beverages or meals shall be the county, city, or town in which the sales are made, namely the locality in which each place of business is located without regard to the locality of delivery or possible use by the purchaser. The term “sale” means a final sale to the ultimate consumer.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":262592,"text":"If any person has a definite place of business or maintains an office in more than one locality, then such other locality may impose its tax on the sale of food and beverages or meals which are made by such person, provided the locality imposes a local tax on the sale of food and beverages or meals.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":16620,"edition_id":1,"name":"Other Permissible Taxes","identifier":"8","label":"article","depth":4,"order_by":1,"parent_id":13307,"metadata":{},"date_created":"2026-06-26 04:27:59","date_modified":"2026-06-26 04:27:59","permalink":{"id":258633,"object_type":"structure","relational_id":16620,"identifier":"8","token":"58.1\/III\/38\/8","url":"\/58.1\/III\/38\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13307,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:37","date_modified":"2026-06-26 03:44:37","permalink":{"id":258383,"object_type":"structure","relational_id":13307,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","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":84184,"structure_id":16620,"section_number":"58.1-3840","catch_line":"Certain excise taxes permitted","url":"\/58.1-3840\/","token":"58.1\/III\/38\/8\/58.1-3840","metadata":false},{"id":72880,"structure_id":16620,"section_number":"58.1-3841","catch_line":"Situs for taxation of the sale of food and beverages","url":"\/58.1-3841\/","token":"58.1\/III\/38\/8\/58.1-3841","metadata":false},{"id":87017,"structure_id":16620,"section_number":"58.1-3842","catch_line":"Combined transient occupancy and food and beverage tax","url":"\/58.1-3842\/","token":"58.1\/III\/38\/8\/58.1-3842","metadata":false},{"id":78016,"structure_id":16620,"section_number":"58.1-3843","catch_line":"Scope of transient occupancy tax","url":"\/58.1-3843\/","token":"58.1\/III\/38\/8\/58.1-3843","metadata":false}],"previous_section":{"id":84184,"structure_id":16620,"section_number":"58.1-3840","catch_line":"Certain excise taxes permitted","url":"\/58.1-3840\/","token":"58.1\/III\/38\/8\/58.1-3840","metadata":false},"next_section":{"id":87017,"structure_id":16620,"section_number":"58.1-3842","catch_line":"Combined transient occupancy and food and beverage tax","url":"\/58.1-3842\/","token":"58.1\/III\/38\/8\/58.1-3842","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3841\/","history_text":"

This law was first created in 1990. The record of its establishment is cataloged in chapter 843 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. Unfortunately, the 1990 \u201cActs\u201d aren\u2019t available online.<\/p>","references":false,"refers_to":false,"permalink":{"id":258639,"object_type":"law","relational_id":72880,"identifier":"58.1-3841","token":"58.1\/III\/38\/8\/58.1-3841","url":"\/58.1-3841\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3841\/","token":"58.1\/III\/38\/8\/58.1-3841","dublin_core":{"Title":"Situs for taxation of the sale of food and beverages","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3841","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The situs for taxation for any tax levied on the sale<\/span> of food and beverages or meals shall be the county, city, or town in which the sales<\/span> are made, namely the locality in which each place of business is located without regard to the locality of delivery or possible use by the purchaser. The term “sale<\/span>” means a final sale<\/span> to the ultimate consumer. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If any person has a definite place of business or maintains an office in more than one locality, then such other locality may impose its tax on the sale<\/span> of food and beverages or meals which are made by such person, provided the locality imposes a local tax on the sale<\/span> of food and beverages or meals. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSITUS FOR TAXATION OF THE SALE OF FOOD AND BEVERAGES (\u00a7 58.1-3841)\n\nA. The situs for taxation for any tax levied on the sale of food and beverages\nor meals shall be the county, city, or town in which the sales are made, namely\nthe locality in which each place of business is located without regard to the\nlocality of delivery or possible use by the purchaser. The term\n“sale” means a final sale to the ultimate consumer.\n\nB. If any person has a definite place of business or maintains an office in more\nthan one locality, then such other locality may impose its tax on the sale of\nfood and beverages or meals which are made by such person, provided the locality\nimposes a local tax on the sale of food and beverages or meals.\n\nHISTORY: 1990, c. 843.","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}}