{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-604.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-604.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-604.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-604.1.html"}],"law_id":58436,"edition_id":1,"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","history":"1988, c. 379; 2004, Sp. Sess. I, c. 3; 2011, cc. 405, 639.","full_text":"In addition to the use tax levied pursuant to \u00a7 58.1-604 and notwithstanding the provisions of \u00a7 58.1-611, a use tax is levied upon the storage or use of all motor vehicles, machines, machinery, tools or other equipment brought, imported or caused to be brought into this Commonwealth for use in constructing, building or repairing any building, highway, street, sidewalk, bridge, culvert, sewer or water system, drainage or dredging system, railway system, reservoir or dam, hydraulic or power plant, transmission line, tower, dock, wharf, excavation, grading, or other improvement or structure, or any part thereof. The rate of tax is three and one-half percent through midnight on July 31, 2004, and four percent beginning on and after August 1, 2004, on all tangible personal property except motor vehicles, which shall be taxed at the rate of three percent; aircraft, which shall be taxed at the rate of two percent; and watercraft, which shall be taxed at the rate of two percent with a maximum tax of $1,000.\n\t\tFor purposes of this section, the words “motor vehicle” mean any vehicle which is self-propelled and designed primarily for use upon the highways, any vehicle which is propelled by electric power obtained from trolley wires but not operated upon rails, and any vehicle designed to run upon the highways which is pulled by a self-propelled vehicle, but shall not include any implement of husbandry, farm tractor, road construction or maintenance machinery or equipment, special mobile equipment or any vehicle designed primarily for use in work off the highway.\n\t\tThe tax shall be computed on the basis of such proportion of the original purchase price of such property as the duration of time of use in this Commonwealth bears to the total useful life thereof. For purposes of this section, the word “use” means use, storage, consumption and “stand-by” time occasioned by weather conditions, controversies or other causes. The tax shall be computed upon the basis of the relative time each item of equipment is in this Commonwealth rather than upon the basis of actual use. In the absence of satisfactory evidence as to the period of use intended in this Commonwealth, it will be presumed that such property will remain in this Commonwealth for the remainder of its useful life, which shall be determined in accordance with the experiences and practices of the building and construction trades.\n\t\tA transaction taxed under \u00a7 58.1-604, 58.1-605, 58.1-1402, 58.1-1502, 58.1-1736 or 58.1-2402 shall not also be taxed under this section, nor shall the same transaction be taxed more than once under any section.","order_by":null,"text":{"0":{"id":214171,"text":"In addition to the use tax levied pursuant to \u00a7 58.1-604 and notwithstanding the provisions of \u00a7 58.1-611, a use tax is levied upon the storage or use of all motor vehicles, machines, machinery, tools or other equipment brought, imported or caused to be brought into this Commonwealth for use in constructing, building or repairing any building, highway, street, sidewalk, bridge, culvert, sewer or water system, drainage or dredging system, railway system, reservoir or dam, hydraulic or power plant, transmission line, tower, dock, wharf, excavation, grading, or other improvement or structure, or any part thereof. The rate of tax is three and one-half percent through midnight on July 31, 2004, and four percent beginning on and after August 1, 2004, on all tangible personal property except motor vehicles, which shall be taxed at the rate of three percent; aircraft, which shall be taxed at the rate of two percent; and watercraft, which shall be taxed at the rate of two percent with a maximum tax of $1,000.\n\t\tFor purposes of this section, the words “motor vehicle” mean any vehicle which is self-propelled and designed primarily for use upon the highways, any vehicle which is propelled by electric power obtained from trolley wires but not operated upon rails, and any vehicle designed to run upon the highways which is pulled by a self-propelled vehicle, but shall not include any implement of husbandry, farm tractor, road construction or maintenance machinery or equipment, special mobile equipment or any vehicle designed primarily for use in work off the highway.\n\t\tThe tax shall be computed on the basis of such proportion of the original purchase price of such property as the duration of time of use in this Commonwealth bears to the total useful life thereof. For purposes of this section, the word “use” means use, storage, consumption and “stand-by” time occasioned by weather conditions, controversies or other causes. The tax shall be computed upon the basis of the relative time each item of equipment is in this Commonwealth rather than upon the basis of actual use. In the absence of satisfactory evidence as to the period of use intended in this Commonwealth, it will be presumed that such property will remain in this Commonwealth for the remainder of its useful life, which shall be determined in accordance with the experiences and practices of the building and construction trades.\n\t\tA transaction taxed under \u00a7 58.1-604, 58.1-605, 58.1-1402, 58.1-1502, 58.1-1736 or 58.1-2402 shall not also be taxed under this section, nor shall the same transaction be taxed more than once under any section.","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 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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},"next_section":{"id":67198,"structure_id":12899,"section_number":"58.1-604.2","catch_line":"Filing return; payment of tax","url":"\/58.1-604.2\/","token":"58.1\/I\/6\/58.1-604.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-604.1\/","history_text":"

This law was first created in 1988. The record of its establishment is cataloged in chapter 379 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 1988 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 2011, chapters 405<\/a> and 639<\/a>.<\/p>","references":[{"id":67198,"section_number":"58.1-604.2","catch_line":"Filing return; payment of tax","order_by":null,"url":"\/58.1-604.2\/"},{"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":86634,"section_number":"58.1-1402","catch_line":"Tax levied","order_by":null,"url":"\/58.1-1402\/"},{"id":71879,"section_number":"58.1-1502","catch_line":"Tax levied","order_by":null,"url":"\/58.1-1502\/"},{"id":63342,"section_number":"58.1-1736","catch_line":"Levy","order_by":null,"url":"\/58.1-1736\/"},{"id":84100,"section_number":"58.1-2402","catch_line":"(Contingent effective date) Levy","order_by":null,"url":"\/58.1-2402\/"},{"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":62019,"section_number":"58.1-611","catch_line":"Credit for taxes paid in another state","order_by":null,"url":"\/58.1-611\/"}],"permalink":{"id":254581,"object_type":"law","relational_id":58436,"identifier":"58.1-604.1","token":"58.1\/I\/6\/58.1-604.1","url":"\/58.1-604.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-604.1\/","token":"58.1\/I\/6\/58.1-604.1","dublin_core":{"Title":"(Contingent effective date — see note*) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-604.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In addition to the use<\/span> tax levied pursuant to \u00a7 58.1-604<\/a> and notwithstanding the provisions of \u00a7 58.1-611<\/a>, a use<\/span> tax is levied upon the storage<\/span> or use<\/span> of all motor vehicles<\/span>, machines, machinery, tools or other equipment brought, imported or caused to be brought into this Commonwealth for use<\/span> in constructing, building or repairing any building, highway, street, sidewalk, bridge, culvert, sewer or water system, drainage or dredging system, railway system, reservoir or dam, hydraulic or power plant, transmission line, tower, dock, wharf, excavation, grading, or other improvement or structure, or any part thereof. The rate of tax is three and one-half percent through midnight on July 31, 2004, and four percent beginning on and after August 1, 2004, on all tangible personal property<\/span> except motor vehicles<\/span>, which shall be taxed at the rate of three percent; aircraft, which shall be taxed at the rate of two percent; and watercraft, which shall be taxed at the rate of two percent with a maximum tax of $1,000.\n\t\tFor purposes of this section, the words “motor vehicle<\/span>” mean any vehicle which is self-propelled and designed primarily for use<\/span> upon the highways, any vehicle which is propelled by electric power obtained from trolley wires but not operated upon rails, and any vehicle designed to run upon the highways which is pulled by a self-propelled vehicle, but shall not include any implement of husbandry, farm tractor, road construction or maintenance machinery or equipment, special mobile equipment or any vehicle designed primarily for use<\/span> in work off the highway.\n\t\tThe tax shall be computed on the basis of such proportion of the original purchase price of such property as the duration of time of use<\/span> in this Commonwealth<\/span> bears to the total useful life thereof. For purposes of this section, the word “use<\/span>” means use<\/span>, storage<\/span>, consumption and “stand-by<\/span>” time occasioned by weather conditions, controversies or other causes. The tax shall be computed upon the basis of the relative time each item of equipment is in this Commonwealth<\/span> rather than upon the basis of actual use<\/span>. In the absence of satisfactory evidence<\/span> as to the period of use<\/span> intended in this Commonwealth<\/span>, it will be presumed that such property will remain in this Commonwealth<\/span> for the remainder of its useful life, which shall be determined in accordance with the experiences and practices of the building and construction trades.\n\t\tA transaction taxed under \u00a7 58.1-604<\/a>, 58.1-605<\/a>, 58.1-1402<\/a>, 58.1-1502<\/a>, 58.1-1736<\/a> or 58.1-2402<\/a> shall not also be taxed under this section, nor shall the same transaction be taxed more than once under any section.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n(CONTINGENT EFFECTIVE DATE — SEE NOTE*) USE TAX ON MOTOR VEHICLES,\nMACHINERY, TOOLS AND EQUIPMENT BROUGHT INTO VIRGINIA FOR USE IN PERFORMING\nCONTRACTS (\u00a7 58.1-604.1)\n\nIn addition to the use tax levied pursuant to \u00a7 58.1-604 and notwithstanding\nthe provisions of \u00a7 58.1-611, a use tax is levied upon the storage or use of\nall motor vehicles, machines, machinery, tools or other equipment brought,\nimported or caused to be brought into this Commonwealth for use in constructing,\nbuilding or repairing any building, highway, street, sidewalk, bridge, culvert,\nsewer or water system, drainage or dredging system, railway system, reservoir or\ndam, hydraulic or power plant, transmission line, tower, dock, wharf,\nexcavation, grading, or other improvement or structure, or any part thereof. The\nrate of tax is three and one-half percent through midnight on July 31, 2004, and\nfour percent beginning on and after August 1, 2004, on all tangible personal\nproperty except motor vehicles, which shall be taxed at the rate of three\npercent; aircraft, which shall be taxed at the rate of two percent; and\nwatercraft, which shall be taxed at the rate of two percent with a maximum tax\nof $1,000.\n\t\tFor purposes of this section, the words “motor vehicle” mean any\nvehicle which is self-propelled and designed primarily for use upon the\nhighways, any vehicle which is propelled by electric power obtained from trolley\nwires but not operated upon rails, and any vehicle designed to run upon the\nhighways which is pulled by a self-propelled vehicle, but shall not include any\nimplement of husbandry, farm tractor, road construction or maintenance machinery\nor equipment, special mobile equipment or any vehicle designed primarily for use\nin work off the highway.\n\t\tThe tax shall be computed on the basis of such proportion of the original\npurchase price of such property as the duration of time of use in this\nCommonwealth bears to the total useful life thereof. For purposes of this\nsection, the word “use” means use, storage, consumption and\n“stand-by” time occasioned by weather conditions, controversies or\nother causes. The tax shall be computed upon the basis of the relative time each\nitem of equipment is in this Commonwealth rather than upon the basis of actual\nuse. In the absence of satisfactory evidence as to the period of use intended in\nthis Commonwealth, it will be presumed that such property will remain in this\nCommonwealth for the remainder of its useful life, which shall be determined in\naccordance with the experiences and practices of the building and construction\ntrades.\n\t\tA transaction taxed under \u00a7 58.1-604, 58.1-605, 58.1-1402, 58.1-1502,\n58.1-1736 or 58.1-2402 shall not also be taxed under this section, nor shall the\nsame transaction be taxed more than once under any section.\n\nHISTORY: 1988, c. 379; 2004, Sp. Sess. I, c. 3; 2011, cc. 405, 639.","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}}