{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-603.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-603.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-603.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-603.html"}],"law_id":81537,"edition_id":1,"section_id":81537,"structure_id":12899,"section_number":"58.1-603","catch_line":"(Contingent effective date) Imposition of sales tax","history":"Code 1950, \u00a7 58-441.4; 1966, c. 151; 1984, c. 675; 1986, Sp. Sess., c. 12; 2004, Sp. Sess. I, c. 3; 2021, Sp. Sess. I, c. 383.","full_text":"There is hereby levied and imposed, in addition to all other taxes and fees of every kind now imposed by law, a license or privilege tax upon every person who engages in the business of selling at retail or distributing tangible personal property in this Commonwealth, or who rents or furnishes any of the things or services taxable under this chapter, or who stores for use or consumption in this Commonwealth any item or article of tangible personal property as defined in this chapter, or who leases or rents such property within this Commonwealth, in the amount of three and one-half percent through midnight on July 31, 2004, and four percent beginning on and after August 1, 2004:\n\n1\n\nOf the gross sales price of each item or article of tangible personal property when sold at retail or distributed in this Commonwealth.2\n\nOf the gross proceeds derived from the lease or rental of tangible personal property, where the lease or rental of such property is an established business, or part of an established business, or the same is incidental or germane to such business.3\n\nOf the cost price of each item or article of tangible personal property stored in this Commonwealth for use or consumption in this Commonwealth.4\n\n(Effective until September 1, 2021) Of the gross proceeds derived from the sale or charges for rooms, lodgings or accommodations furnished to transients as set out in the definition of “retail sale” in § 58.1-602.4\n\n(Effective September 1, 2021) Of the gross proceeds derived from the sale or charges for accommodations furnished to transients as set out in the definition of “retail sale” in § 58.1-602.5\n\nOf the gross sales of any services which are expressly stated as taxable within this chapter.","order_by":null,"text":{"0":{"id":292061,"text":"There is hereby levied and imposed, in addition to all other taxes and fees of every kind now imposed by law, a license or privilege tax upon every person who engages in the business of selling at retail or distributing tangible personal property in this Commonwealth, or who rents or furnishes any of the things or services taxable under this chapter, or who stores for use or consumption in this Commonwealth any item or article of tangible personal property as defined in this chapter, or who leases or rents such property within this Commonwealth, in the amount of three and one-half percent through midnight on July 31, 2004, and four percent beginning on and after August 1, 2004:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":292062,"text":"Of the gross sales price of each item or article of tangible personal property when sold at retail or distributed in this Commonwealth.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":292063,"text":"Of the gross proceeds derived from the lease or rental of tangible personal property, where the lease or rental of such property is an established business, or part of an established business, or the same is incidental or germane to such business.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":292064,"text":"Of the cost price of each item or article of tangible personal property stored in this Commonwealth for use or consumption in this Commonwealth.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":292065,"text":"(Effective until September 1, 2021) Of the gross proceeds derived from the sale or charges for rooms, lodgings or accommodations furnished to transients as set out in the definition of “retail sale” in § 58.1-602.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"4"},"5":{"id":292066,"text":"(Effective September 1, 2021) Of the gross proceeds derived from the sale or charges for accommodations furnished to transients as set out in the definition of “retail sale” in § 58.1-602.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"4","next_prefix":"5"},"6":{"id":292067,"text":"Of the gross sales of any services which are expressly stated as taxable within this chapter.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4"}},"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 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","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 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holiday","url":"\/58.1-639.1\/","token":"58.1\/I\/6\/58.1-639.1","metadata":false}],"previous_section":{"id":75736,"structure_id":12899,"section_number":"58.1-602.1","catch_line":"Repealed","url":"\/58.1-602.1\/","token":"58.1\/I\/6\/58.1-602.1","metadata":false},"next_section":{"id":85728,"structure_id":12899,"section_number":"58.1-603.1","catch_line":"(For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state sales tax in certain counties and cities","url":"\/58.1-603.1\/","token":"58.1\/I\/6\/58.1-603.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-603\/","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 1966, chapter 151; in 1984, chapter 675.<\/p>","references":[{"id":55892,"section_number":"58.1-3818","catch_line":"Admissions tax in counties","order_by":null,"url":"\/58.1-3818\/"},{"id":85728,"section_number":"58.1-603.1","catch_line":"(For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state sales tax in certain counties and cities","order_by":null,"url":"\/58.1-603.1\/"},{"id":67208,"section_number":"58.1-603.2","catch_line":"(For contingent expiration date, see Acts 2018, c. 850) Additional state sales and use tax in certain counties and cities of historic significance; Historic Triangle Marketing Fund","order_by":null,"url":"\/58.1-603.2\/"},{"id":56214,"section_number":"58.1-604","catch_line":"(Contingent effective date) Imposition of use tax","order_by":null,"url":"\/58.1-604\/"},{"id":64845,"section_number":"58.1-605","catch_line":"To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto","order_by":null,"url":"\/58.1-605\/"},{"id":81891,"section_number":"58.1-611.1","catch_line":"Exemption for food purchased for human consumption and essential personal hygiene products","order_by":null,"url":"\/58.1-611.1\/"},{"id":76556,"section_number":"58.1-612","catch_line":"Tax collectible from dealers; \"dealer\" defined; jurisdiction","order_by":null,"url":"\/58.1-612\/"},{"id":66436,"section_number":"58.1-614","catch_line":"(Contingent effective date -- see note*) Vending machine sales","order_by":null,"url":"\/58.1-614\/"},{"id":81287,"section_number":"58.1-622","catch_line":"Discount","order_by":null,"url":"\/58.1-622\/"}],"refers_to":false,"permalink":{"id":254561,"object_type":"law","relational_id":81537,"identifier":"58.1-603","token":"58.1\/I\/6\/58.1-603","url":"\/58.1-603\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-603\/","token":"58.1\/I\/6\/58.1-603","dublin_core":{"Title":"(Contingent effective date) Imposition of sales tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-603","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

There is hereby levied and imposed, in addition to all other taxes and fees of every kind now imposed by law<\/span>, a license or privilege<\/span> tax upon every person<\/span> who engages in the business<\/span> of selling at retail or distributing tangible personal property<\/span> in this Commonwealth<\/span>, or who rents or furnishes<\/span> any of the things or services taxable under this chapter, or who stores for use<\/span> or consumption in this Commonwealth<\/span> any item or article of tangible personal property<\/span> as defined in this chapter, or who leases or rents such property within this Commonwealth, in the amount of three and one-half percent through midnight on July 31, 2004, and four percent beginning on and after August 1, 2004:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Of the gross sales<\/span> price of each item or article of tangible personal property<\/span> when sold at retail or distributed in this Commonwealth<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Of the gross proceeds<\/span> derived from the lease or rental<\/span> of tangible personal property<\/span>, where the lease or rental<\/span> of such property is an established business<\/span>, or part of an established business<\/span>, or the same is incidental or germane to such business<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Of the cost price<\/span> of each item or article of tangible personal property<\/span> stored in this Commonwealth<\/span> for use<\/span> or consumption in this Commonwealth<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> (Effective until September 1, 2021) Of the gross proceeds<\/span> derived from the sale or charges for rooms, lodgings or accommodations<\/span> furnished to transients as set out in the definition of “retail sale<\/span>” in § 58.1-602<\/a>. <\/i><\/a><\/p>

(Effective September 1, 2021) Of the gross proceeds<\/span> derived from the sale or charges for accommodations<\/span> furnished to transients as set out in the definition of “retail sale<\/span>” in § 58.1-602<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Of the gross sales<\/span> of any services which are expressly stated as taxable within this chapter. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n(CONTINGENT EFFECTIVE DATE) IMPOSITION OF SALES TAX (\u00a7 58.1-603)\n\nThere is hereby levied and imposed, in addition to all other taxes and fees of\nevery kind now imposed by law, a license or privilege tax upon every person who\nengages in the business of selling at retail or distributing tangible personal\nproperty in this Commonwealth, or who rents or furnishes any of the things or\nservices taxable under this chapter, or who stores for use or consumption in\nthis Commonwealth any item or article of tangible personal property as defined\nin this chapter, or who leases or rents such property within this Commonwealth,\nin the amount of three and one-half percent through midnight on July 31, 2004,\nand four percent beginning on and after August 1, 2004:\n\n1. Of the gross sales price of each item or article of tangible personal\nproperty when sold at retail or distributed in this Commonwealth.\n\n2. Of the gross proceeds derived from the lease or rental of tangible personal\nproperty, where the lease or rental of such property is an established business,\nor part of an established business, or the same is incidental or germane to such\nbusiness.\n\n3. Of the cost price of each item or article of tangible personal property\nstored in this Commonwealth for use or consumption in this Commonwealth.\n\n4. (Effective until September 1, 2021) Of the gross proceeds derived from the\nsale or charges for rooms, lodgings or accommodations furnished to transients as\nset out in the definition of “retail sale” in § 58.1-602.\n\n(Effective September 1, 2021) Of the gross proceeds derived from the sale or\ncharges for accommodations furnished to transients as set out in the definition\nof “retail sale” in § 58.1-602.\n\n5. Of the gross sales of any services which are expressly stated as taxable\nwithin this chapter.\n\nHISTORY: Code 1950, \u00a7 58-441.4; 1966, c. 151; 1984, c. 675; 1986, Sp. Sess., c.\n12; 2004, Sp. Sess. I, c. 3; 2021, Sp. Sess. I, c. 383.","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}}