{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-601.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-601.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-601.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-601.html"}],"law_id":54017,"edition_id":1,"section_id":54017,"structure_id":12899,"section_number":"58.1-601","catch_line":"Administration of chapter","history":"Code 1950, \u00a7 58-441.40; 1966, c. 151; 1984, c. 675; 1988, c. 457; 2013, c. 766; 2019, cc. 815, 816, 854.","full_text":"A\n\nThe Tax Commissioner shall administer and enforce the assessment and collection of the taxes and penalties imposed by this chapter, including the collection of state and local sales and use taxes from remote sellers.B\n\nIn administering the collection of state and local sales and use taxes from remote sellers, the Tax Commissioner shall:1\n\nProvide adequate information to remote sellers to enable them to identify state and local sales and use tax rates and exemptions;2\n\nProvide adequate information to software providers to enable them to make software and services available to remote sellers;3\n\nEnsure that if the Department requires a periodic audit the remote seller may complete a single audit that covers the state and local sales and use taxes in all localities; and4\n\nRequire no more than one sales and use tax return per month be filed with the Department by any remote seller or any software provider on behalf of such remote seller.C\n\nFor purposes of evaluating the fiscal, economic and policy impact of sales and use tax exemptions, the Tax Commissioner may require from any person information relating to the evaluation of exempt purchases or sales, information relating to the qualification for exempt purchases, and information relating to direct or indirect government financial assistance that the person receives. Such information shall be filed on forms prescribed by the Tax Commissioner.","order_by":null,"text":{"0":{"id":198311,"text":"The Tax Commissioner shall administer and enforce the assessment and collection of the taxes and penalties imposed by this chapter, including the collection of state and local sales and use taxes from remote sellers.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":198312,"text":"In administering the collection of state and local sales and use taxes from remote sellers, the Tax Commissioner shall:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":198313,"text":"Provide adequate information to remote sellers to enable them to identify state and local sales and use tax rates and exemptions;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":198314,"text":"Provide adequate information to software providers to enable them to make software and services available to remote sellers;","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":198315,"text":"Ensure that if the Department requires a periodic audit the remote seller may complete a single audit that covers the state and local sales and use taxes in all localities; and","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"5":{"id":198316,"text":"Require no more than one sales and use tax return per month be filed with the Department by any remote seller or any software provider on behalf of such remote seller.","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"C"},"6":{"id":198317,"text":"For purposes of evaluating the fiscal, economic and policy impact of sales and use tax exemptions, the Tax Commissioner may require from any person information relating to the evaluation of exempt purchases or sales, information relating to the qualification for exempt purchases, and information relating to direct or indirect government financial assistance that the person receives. Such information shall be filed on forms prescribed by the Tax Commissioner.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B4"}},"ancestry":[{"id":12899,"edition_id":1,"name":"Retail Sales and Use Tax","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":254543,"object_type":"structure","relational_id":12899,"identifier":"6","token":"58.1\/I\/6","url":"\/58.1\/I\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 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title","url":"\/58.1-600\/","token":"58.1\/I\/6\/58.1-600","metadata":false},"next_section":{"id":78097,"structure_id":12899,"section_number":"58.1-602","catch_line":"Definitions","url":"\/58.1-602\/","token":"58.1\/I\/6\/58.1-602","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-601\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 151; in 1984, chapter 675; in 1988, chapter 457; in 2013, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?131+ful+CHAP0766\">766<\/a>; in 2019, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?191+ful+CHAP0815\">815<\/a>, <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?191+ful+CHAP0816\">816<\/a>, and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?191+ful+CHAP0854\">854<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":254549,"object_type":"law","relational_id":54017,"identifier":"58.1-601","token":"58.1\/I\/6\/58.1-601","url":"\/58.1-601\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-601\/","token":"58.1\/I\/6\/58.1-601","dublin_core":{"Title":"Administration of chapter","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-601","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> The <span class=\"dictionary\">Tax Commissioner<\/span> shall administer and enforce the assessment and collection of the taxes and penalties imposed by this chapter, including the collection of state and local <span class=\"dictionary\">sales<\/span> and <span class=\"dictionary\">use<\/span> taxes from <span class=\"dictionary\">remote sellers<\/span>. <a id=\"paragraph-198311\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-601\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> In administering the collection of state and local <span class=\"dictionary\">sales<\/span> and <span class=\"dictionary\">use<\/span> taxes from <span class=\"dictionary\">remote sellers<\/span>, the <span class=\"dictionary\">Tax Commissioner<\/span> shall: <a id=\"paragraph-198312\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-601\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B1\" class=\"indent-1\"><p><span class=\"prefix-number\">1.<\/span> Provide adequate information to <span class=\"dictionary\">remote sellers<\/span> to enable them to identify state and local <span class=\"dictionary\">sales<\/span> and <span class=\"dictionary\">use<\/span> tax rates and exemptions; <a id=\"paragraph-198313\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-601\/#B1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> Provide adequate information to software providers to enable them to make software and services available to <span class=\"dictionary\">remote sellers<\/span>; <a id=\"paragraph-198314\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-601\/#B2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B3\" class=\"indent-1\"><p><span class=\"prefix-number\">3.<\/span> Ensure that if the <span class=\"dictionary\">Department<\/span> requires a periodic audit the <span class=\"dictionary\">remote seller<\/span> may complete a single audit that covers the state and local <span class=\"dictionary\">sales<\/span> and <span class=\"dictionary\">use<\/span> taxes in all localities; and <a id=\"paragraph-198315\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-601\/#B3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B4\" class=\"indent-1\"><p><span class=\"prefix-number\">4.<\/span> Require no more than one <span class=\"dictionary\">sales<\/span> and <span class=\"dictionary\">use<\/span> tax return per month be filed with the <span class=\"dictionary\">Department<\/span> by any <span class=\"dictionary\">remote seller<\/span> or any software provider on behalf of such <span class=\"dictionary\">remote seller<\/span>. <a id=\"paragraph-198316\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-601\/#B4\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> For purposes of evaluating the fiscal, economic and policy impact of <span class=\"dictionary\">sales<\/span> and <span class=\"dictionary\">use<\/span> tax exemptions, the <span class=\"dictionary\">Tax Commissioner<\/span> may require from any <span class=\"dictionary\">person<\/span> information relating to the evaluation of exempt purchases or <span class=\"dictionary\">sales<\/span>, information relating to the qualification for exempt purchases, and information relating to direct or indirect government financial assistance that the <span class=\"dictionary\">person<\/span> receives. Such information shall be filed on forms prescribed by the <span class=\"dictionary\">Tax Commissioner<\/span>. <a id=\"paragraph-198317\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-601\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nADMINISTRATION OF CHAPTER (\u00a7 58.1-601)\n\nA. The Tax Commissioner shall administer and enforce the assessment and\ncollection of the taxes and penalties imposed by this chapter, including the\ncollection of state and local sales and use taxes from remote sellers.\n\nB. In administering the collection of state and local sales and use taxes from\nremote sellers, the Tax Commissioner shall:\n\n   1. Provide adequate information to remote sellers to enable them to identify\n   state and local sales and use tax rates and exemptions;\n\n   2. Provide adequate information to software providers to enable them to make\n   software and services available to remote sellers;\n\n   3. Ensure that if the Department requires a periodic audit the remote seller\n   may complete a single audit that covers the state and local sales and use\n   taxes in all localities; and\n\n   4. Require no more than one sales and use tax return per month be filed with\n   the Department by any remote seller or any software provider on behalf of such\n   remote seller.\n\nC. For purposes of evaluating the fiscal, economic and policy impact of sales\nand use tax exemptions, the Tax Commissioner may require from any person\ninformation relating to the evaluation of exempt purchases or sales, information\nrelating to the qualification for exempt purchases, and information relating to\ndirect or indirect government financial assistance that the person receives.\nSuch information shall be filed on forms prescribed by the Tax Commissioner.\n\nHISTORY: Code 1950, \u00a7 58-441.40; 1966, c. 151; 1984, c. 675; 1988, c. 457;\n2013, c. 766; 2019, cc. 815, 816, 854.","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}}