{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-604.01.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-604.01.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-604.01.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-604.01.html"}],"law_id":61039,"edition_id":1,"section_id":61039,"structure_id":12899,"section_number":"58.1-604.01","catch_line":"(For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state use tax in certain counties and cities","history":"2013, c. 766; 2016, c. 305; 2019, cc. 549, 550; 2020, c. 1235.","full_text":"In addition to the use tax imposed pursuant to \u00a7 58.1-604, there is hereby levied and imposed in each county and city located in a Planning District established pursuant to Chapter 42 (\u00a7 15.2-4200 et seq.) of Title 15.2 that (i) as of January 1, 2013, has a population of 1.5 million or more, as shown by the most recent United States Census, has not less than 1.2 million motor vehicles registered therein, and has a total transit ridership of not less than 15 million riders per year across all transit systems within the Planning District or (ii) as shown by the most recent United States Census meets the population criteria set forth in clause (i) and also meets the vehicle registration and ridership criteria set forth in clause (i), a retail use tax at the rate of 0.70 percent. In any case in which the tax is imposed pursuant to clause (ii) such tax shall be effective beginning on the July 1 immediately following the calendar year in which all of the criteria have been met. Such tax shall not be levied upon food purchased for human consumption and essential personal hygiene products, as such terms are defined in \u00a7 58.1-611.1. Such tax shall be added to the rate of the state use tax imposed pursuant to \u00a7 58.1-604 in such county and city and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto. No discount under \u00a7 58.1-622 shall be allowed for the tax described under this section. Such tax shall be administered and collected by the Tax Commissioner in the same manner and subject to the same penalties as provided for the state use tax under \u00a7 58.1-604.\n\t\tThe revenue generated and collected pursuant to the tax authorized under this section, less the applicable portion of any refunds to taxpayers, shall be deposited by the Comptroller into special funds established by law. In the case of Planning District 8, the revenue generated and collected therein shall be deposited into the fund established in \u00a7 33.2-2509. In the case of Planning District 23, the revenue generated and collected therein shall be deposited into the fund established in \u00a7 33.2-2600. For any additional Planning Districts that may become subject to this section, funds shall be established by appropriate legislation.","order_by":null,"text":{"0":{"id":223192,"text":"In addition to the use tax imposed pursuant to \u00a7 58.1-604, there is hereby levied and imposed in each county and city located in a Planning District established pursuant to Chapter 42 (\u00a7 15.2-4200 et seq.) of Title 15.2 that (i) as of January 1, 2013, has a population of 1.5 million or more, as shown by the most recent United States Census, has not less than 1.2 million motor vehicles registered therein, and has a total transit ridership of not less than 15 million riders per year across all transit systems within the Planning District or (ii) as shown by the most recent United States Census meets the population criteria set forth in clause (i) and also meets the vehicle registration and ridership criteria set forth in clause (i), a retail use tax at the rate of 0.70 percent. In any case in which the tax is imposed pursuant to clause (ii) such tax shall be effective beginning on the July 1 immediately following the calendar year in which all of the criteria have been met. Such tax shall not be levied upon food purchased for human consumption and essential personal hygiene products, as such terms are defined in \u00a7 58.1-611.1. Such tax shall be added to the rate of the state use tax imposed pursuant to \u00a7 58.1-604 in such county and city and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto. No discount under \u00a7 58.1-622 shall be allowed for the tax described under this section. Such tax shall be administered and collected by the Tax Commissioner in the same manner and subject to the same penalties as provided for the state use tax under \u00a7 58.1-604.\n\t\tThe revenue generated and collected pursuant to the tax authorized under this section, less the applicable portion of any refunds to taxpayers, shall be deposited by the Comptroller into special funds established by law. In the case of Planning District 8, the revenue generated and collected therein shall be deposited into the fund established in \u00a7 33.2-2509. In the case of Planning District 23, the revenue generated and collected therein shall be deposited into the fund established in \u00a7 33.2-2600. For any additional Planning Districts that may become subject to this section, funds shall be established by appropriate legislation.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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 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":63208,"structure_id":12899,"section_number":"58.1-600","catch_line":"Short title","url":"\/58.1-600\/","token":"58.1\/I\/6\/58.1-600","metadata":false},{"id":54017,"structure_id":12899,"section_number":"58.1-601","catch_line":"Administration of 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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","url":"\/58.1-603.2\/","token":"58.1\/I\/6\/58.1-603.2","metadata":false},{"id":56214,"structure_id":12899,"section_number":"58.1-604","catch_line":"(Contingent effective date) Imposition of use tax","url":"\/58.1-604\/","token":"58.1\/I\/6\/58.1-604","metadata":false},{"id":61039,"structure_id":12899,"section_number":"58.1-604.01","catch_line":"(For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state use tax in certain counties and cities","url":"\/58.1-604.01\/","token":"58.1\/I\/6\/58.1-604.01","metadata":false},{"id":58436,"structure_id":12899,"section_number":"58.1-604.1","catch_line":"(Contingent effective date -- see note*) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing 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date) Imposition of use tax","url":"\/58.1-604\/","token":"58.1\/I\/6\/58.1-604","metadata":false},"next_section":{"id":58436,"structure_id":12899,"section_number":"58.1-604.1","catch_line":"(Contingent effective date -- see note*) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts","url":"\/58.1-604.1\/","token":"58.1\/I\/6\/58.1-604.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-604.01\/","history_text":"<p>This law was first created in 2013. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?131+ful+CHAP0766\">766<\/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 3 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 2016, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?161+ful+CHAP0305\">305<\/a>; in 2019, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?191+ful+CHAP0549\">549<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?191+ful+CHAP0550\">550<\/a>; in 2020, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP1235\">1235<\/a>.<\/p>","references":[{"id":73135,"section_number":"58.1-3851.1","catch_line":"Entitlement to tax revenues from tourism project","order_by":null,"url":"\/58.1-3851.1\/"},{"id":85374,"section_number":"58.1-3851.2","catch_line":"Entitlement to tax revenues from tourism project of regional significance","order_by":null,"url":"\/58.1-3851.2\/"},{"id":78617,"section_number":"58.1-3851.3","catch_line":"Entitlement to tax revenues from a major tourism project","order_by":null,"url":"\/58.1-3851.3\/"},{"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":71974,"section_number":"58.1-638","catch_line":"Disposition of state sales and use tax revenue","order_by":null,"url":"\/58.1-638\/"}],"refers_to":[{"id":58779,"section_number":"15.2-4200","catch_line":"Short title","order_by":null,"url":"\/15.2-4200\/"},{"id":64456,"section_number":"33.2-2509","catch_line":"Northern Virginia Transportation Authority Fund","order_by":null,"url":"\/33.2-2509\/"},{"id":59740,"section_number":"33.2-2600","catch_line":"Hampton Roads Transportation Fund","order_by":null,"url":"\/33.2-2600\/"},{"id":56214,"section_number":"58.1-604","catch_line":"(Contingent effective date) Imposition of use tax","order_by":null,"url":"\/58.1-604\/"},{"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":81287,"section_number":"58.1-622","catch_line":"Discount","order_by":null,"url":"\/58.1-622\/"}],"permalink":{"id":254577,"object_type":"law","relational_id":61039,"identifier":"58.1-604.01","token":"58.1\/I\/6\/58.1-604.01","url":"\/58.1-604.01\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-604.01\/","token":"58.1\/I\/6\/58.1-604.01","dublin_core":{"Title":"(For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state use tax in certain counties and cities","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-604.01","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In addition to the <span class=\"dictionary\">use<\/span> tax imposed pursuant to \u00a7&nbsp;<a class=\"law\" title=\"(Contingent effective date) Imposition of use tax\" href=\"\/58.1-604\/\">58.1-604<\/a>, there is hereby levied and imposed in each county and city located in a Planning District established pursuant to Chapter 42 (\u00a7&nbsp;<a class=\"law\" title=\"Short title\" href=\"\/15.2-4200\/\">15.2-4200<\/a> et seq.) of Title 15.2 that (i) as of January 1, 2013, has a population of 1.5 million or more, as shown by the most recent United States Census, has not less than 1.2 million <span class=\"dictionary\">motor vehicles<\/span> registered therein, and has a total transit ridership of not less than 15 million riders per year across all transit systems within the Planning District or (ii) as shown by the most recent United States Census meets the population criteria set forth in clause (i) and also meets the vehicle registration and ridership criteria set forth in clause (i), a retail <span class=\"dictionary\">use<\/span> tax at the rate of 0.70 percent. In any case in which the tax is imposed pursuant to clause (ii) such tax shall be effective beginning on the July 1 immediately following the calendar year in which all of the criteria have been met. Such tax shall not be levied upon food purchased for human consumption and essential personal hygiene products, as such terms are defined in \u00a7&nbsp;<a class=\"law\" title=\"Exemption for food purchased for human consumption and essential personal hygiene products\" href=\"\/58.1-611.1\/\">58.1-611.1<\/a>. Such tax shall be added to the rate of the state <span class=\"dictionary\">use<\/span> tax imposed pursuant to \u00a7&nbsp;<a class=\"law\" title=\"(Contingent effective date) Imposition of use tax\" href=\"\/58.1-604\/\">58.1-604<\/a> in such county and city and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto. No discount under \u00a7&nbsp;<a class=\"law\" title=\"Discount\" href=\"\/58.1-622\/\">58.1-622<\/a> shall be allowed for the tax described under this section. Such tax shall be administered and collected by the <span class=\"dictionary\">Tax Commissioner<\/span> in the same manner and subject to the same penalties as provided for the state <span class=\"dictionary\">use<\/span> tax under \u00a7&nbsp;<a class=\"law\" title=\"(Contingent effective date) Imposition of use tax\" href=\"\/58.1-604\/\">58.1-604<\/a>.\n\t\tThe revenue generated and collected pursuant to the tax authorized under this section, less the applicable portion of any refunds to <span class=\"dictionary\">taxpayers<\/span>, shall be deposited by the Comptroller into special funds established by <span class=\"dictionary\">law<\/span>. In the case of Planning District 8, the revenue generated and collected therein shall be deposited into the fund established in \u00a7&nbsp;<a class=\"law\" title=\"Northern Virginia Transportation Authority Fund\" href=\"\/33.2-2509\/\">33.2-2509<\/a>. In the case of Planning District 23, the revenue generated and collected therein shall be deposited into the fund established in \u00a7&nbsp;<a class=\"law\" title=\"Hampton Roads Transportation Fund\" href=\"\/33.2-2600\/\">33.2-2600<\/a>. For any additional Planning Districts that may become subject to this section, funds shall be established by appropriate legislation.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\n(FOR CONTINGENT EFFECTIVE DATE, SEE ACTS 2020, C. 1235; FOR CONTINGENT\nEXPIRATION DATE, SEE ACTS 2013, C. 766) ADDITIONAL STATE USE TAX IN CERTAIN\nCOUNTIES AND CITIES (\u00a7 58.1-604.01)\n\nIn addition to the use tax imposed pursuant to \u00a7 58.1-604, there is hereby\nlevied and imposed in each county and city located in a Planning District\nestablished pursuant to Chapter 42 (\u00a7 15.2-4200 et seq.) of Title 15.2 that (i)\nas of January 1, 2013, has a population of 1.5 million or more, as shown by the\nmost recent United States Census, has not less than 1.2 million motor vehicles\nregistered therein, and has a total transit ridership of not less than 15\nmillion riders per year across all transit systems within the Planning District\nor (ii) as shown by the most recent United States Census meets the population\ncriteria set forth in clause (i) and also meets the vehicle registration and\nridership criteria set forth in clause (i), a retail use tax at the rate of 0.70\npercent. In any case in which the tax is imposed pursuant to clause (ii) such\ntax shall be effective beginning on the July 1 immediately following the\ncalendar year in which all of the criteria have been met. Such tax shall not be\nlevied upon food purchased for human consumption and essential personal hygiene\nproducts, as such terms are defined in \u00a7 58.1-611.1. Such tax shall be added to\nthe rate of the state use tax imposed pursuant to \u00a7 58.1-604 in such county and\ncity and shall be subject to all the provisions of this chapter and the rules\nand regulations published with respect thereto. No discount under \u00a7 58.1-622\nshall be allowed for the tax described under this section. Such tax shall be\nadministered and collected by the Tax Commissioner in the same manner and\nsubject to the same penalties as provided for the state use tax under \u00a7\n58.1-604.\n\t\tThe revenue generated and collected pursuant to the tax authorized under this\nsection, less the applicable portion of any refunds to taxpayers, shall be\ndeposited by the Comptroller into special funds established by law. In the case\nof Planning District 8, the revenue generated and collected therein shall be\ndeposited into the fund established in \u00a7 33.2-2509. In the case of Planning\nDistrict 23, the revenue generated and collected therein shall be deposited into\nthe fund established in \u00a7 33.2-2600. For any additional Planning Districts that\nmay become subject to this section, funds shall be established by appropriate\nlegislation.\n\nHISTORY: 2013, c. 766; 2016, c. 305; 2019, cc. 549, 550; 2020, c. 1235.","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}}