{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-604.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-604.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-604.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-604.2.html"}],"law_id":67198,"edition_id":1,"section_id":67198,"structure_id":12899,"section_number":"58.1-604.2","catch_line":"Filing return; payment of tax","history":"1988, c. 379; 2011, cc. 663, 674.","full_text":"Before any property subject to the use tax is brought into this Commonwealth for use as provided in \u00a7 58.1-604.1, the owner, or, if the property is leased, the lessee shall register with the Tax Commissioner or the local commissioner of the revenue, if the local commissioner elects to provide such service.\n\t\tAfter registration, the taxpayer shall file quarterly reports on forms furnished by the Tax Commissioner reporting such property brought, imported or caused to be brought into this Commonwealth during the preceding quarter together with remittance of the amount of tax due. Such reports are to be filed on or before the fifteenth of the month following the quarter in which such property was brought into this Commonwealth.","order_by":null,"text":{"0":{"id":243609,"text":"Before any property subject to the use tax is brought into this Commonwealth for use as provided in \u00a7 58.1-604.1, the owner, or, if the property is leased, the lessee shall register with the Tax Commissioner or the local commissioner of the revenue, if the local commissioner elects to provide such service.\n\t\tAfter registration, the taxpayer shall file quarterly reports on forms furnished by the Tax Commissioner reporting such property brought, imported or caused to be brought into this Commonwealth during the preceding quarter together with remittance of the amount of tax due. Such reports are to be filed on or before the fifteenth of the month following the quarter in which such property was brought into this Commonwealth.","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 chapter","url":"\/58.1-601\/","token":"58.1\/I\/6\/58.1-601","metadata":false},{"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},{"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},{"id":81537,"structure_id":12899,"section_number":"58.1-603","catch_line":"(Contingent effective date) Imposition of sales tax","url":"\/58.1-603\/","token":"58.1\/I\/6\/58.1-603","metadata":false},{"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},{"id":67208,"structure_id":12899,"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","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 contracts","url":"\/58.1-604.1\/","token":"58.1\/I\/6\/58.1-604.1","metadata":false},{"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},{"id":83898,"structure_id":12899,"section_number":"58.1-604.3","catch_line":"Exemptions","url":"\/58.1-604.3\/","token":"58.1\/I\/6\/58.1-604.3","metadata":false},{"id":64244,"structure_id":12899,"section_number":"58.1-604.4","catch_line":"Not effective","url":"\/58.1-604.4\/","token":"58.1\/I\/6\/58.1-604.4","metadata":false},{"id":69587,"structure_id":12899,"section_number":"58.1-604.6","catch_line":"Gift transactions","url":"\/58.1-604.6\/","token":"58.1\/I\/6\/58.1-604.6","metadata":false},{"id":64845,"structure_id":12899,"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","url":"\/58.1-605\/","token":"58.1\/I\/6\/58.1-605","metadata":false},{"id":77890,"structure_id":12899,"section_number":"58.1-605.1","catch_line":"Additional local sales tax in certain localities; use of revenues for construction or renovation of schools","url":"\/58.1-605.1\/","token":"58.1\/I\/6\/58.1-605.1","metadata":false},{"id":85798,"structure_id":12899,"section_number":"58.1-606","catch_line":"To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties","url":"\/58.1-606\/","token":"58.1\/I\/6\/58.1-606","metadata":false},{"id":71005,"structure_id":12899,"section_number":"58.1-606.1","catch_line":"Additional local use tax in certain localities; use of revenues for construction or renovation of schools","url":"\/58.1-606.1\/","token":"58.1\/I\/6\/58.1-606.1","metadata":false},{"id":61164,"structure_id":12899,"section_number":"58.1-607","catch_line":"Moving residence or business into Commonwealth","url":"\/58.1-607\/","token":"58.1\/I\/6\/58.1-607","metadata":false},{"id":79462,"structure_id":12899,"section_number":"58.1-608","catch_line":"Repealed","url":"\/58.1-608\/","token":"58.1\/I\/6\/58.1-608","metadata":false},{"id":67849,"structure_id":12899,"section_number":"58.1-608.1","catch_line":"Refund authorized for certain building materials","url":"\/58.1-608.1\/","token":"58.1\/I\/6\/58.1-608.1","metadata":false},{"id":87400,"structure_id":12899,"section_number":"58.1-608.2","catch_line":"Repealed","url":"\/58.1-608.2\/","token":"58.1\/I\/6\/58.1-608.2","metadata":false},{"id":67607,"structure_id":12899,"section_number":"58.1-608.3","catch_line":"Entitlement to certain sales tax revenues","url":"\/58.1-608.3\/","token":"58.1\/I\/6\/58.1-608.3","metadata":false},{"id":58026,"structure_id":12899,"section_number":"58.1-608.4","catch_line":"Suspension of exemption","url":"\/58.1-608.4\/","token":"58.1\/I\/6\/58.1-608.4","metadata":false},{"id":60740,"structure_id":12899,"section_number":"58.1-609","catch_line":"Repealed","url":"\/58.1-609\/","token":"58.1\/I\/6\/58.1-609","metadata":false},{"id":75872,"structure_id":12899,"section_number":"58.1-609.1","catch_line":"Governmental and commodities exemptions","url":"\/58.1-609.1\/","token":"58.1\/I\/6\/58.1-609.1","metadata":false},{"id":74403,"structure_id":12899,"section_number":"58.1-609.10","catch_line":"Miscellaneous exemptions","url":"\/58.1-609.10\/","token":"58.1\/I\/6\/58.1-609.10","metadata":false},{"id":64022,"structure_id":12899,"section_number":"58.1-609.11","catch_line":"Exemptions for nonprofit entities","url":"\/58.1-609.11\/","token":"58.1\/I\/6\/58.1-609.11","metadata":false},{"id":68864,"structure_id":12899,"section_number":"58.1-609.12","catch_line":"Reports to General Assembly on tax exemptions studies","url":"\/58.1-609.12\/","token":"58.1\/I\/6\/58.1-609.12","metadata":false},{"id":81042,"structure_id":12899,"section_number":"58.1-609.13","catch_line":"Exceptions to \u00a7 58.1-609.10","url":"\/58.1-609.13\/","token":"58.1\/I\/6\/58.1-609.13","metadata":false},{"id":81400,"structure_id":12899,"section_number":"58.1-609.14","catch_line":"(For contingent expiration date, see Editor's notes) Personal protective equipment exemption","url":"\/58.1-609.14\/","token":"58.1\/I\/6\/58.1-609.14","metadata":false},{"id":79573,"structure_id":12899,"section_number":"58.1-609.2","catch_line":"Agricultural exemptions","url":"\/58.1-609.2\/","token":"58.1\/I\/6\/58.1-609.2","metadata":false},{"id":69050,"structure_id":12899,"section_number":"58.1-609.3","catch_line":"Commercial and industrial exemptions","url":"\/58.1-609.3\/","token":"58.1\/I\/6\/58.1-609.3","metadata":false},{"id":86819,"structure_id":12899,"section_number":"58.1-609.4","catch_line":"Repealed","url":"\/58.1-609.4\/","token":"58.1\/I\/6\/58.1-609.4","metadata":false},{"id":80655,"structure_id":12899,"section_number":"58.1-609.5","catch_line":"Service exemptions","url":"\/58.1-609.5\/","token":"58.1\/I\/6\/58.1-609.5","metadata":false},{"id":78185,"structure_id":12899,"section_number":"58.1-609.6","catch_line":"Media-related exemptions","url":"\/58.1-609.6\/","token":"58.1\/I\/6\/58.1-609.6","metadata":false},{"id":65082,"structure_id":12899,"section_number":"58.1-609.7","catch_line":"Repealed","url":"\/58.1-609.7\/","token":"58.1\/I\/6\/58.1-609.7","metadata":false},{"id":74994,"structure_id":12899,"section_number":"58.1-610","catch_line":"Contractors","url":"\/58.1-610\/","token":"58.1\/I\/6\/58.1-610","metadata":false},{"id":70753,"structure_id":12899,"section_number":"58.1-610.1","catch_line":"Modular building manufacturers and retailers","url":"\/58.1-610.1\/","token":"58.1\/I\/6\/58.1-610.1","metadata":false},{"id":62019,"structure_id":12899,"section_number":"58.1-611","catch_line":"Credit for taxes paid in another state","url":"\/58.1-611\/","token":"58.1\/I\/6\/58.1-611","metadata":false},{"id":81891,"structure_id":12899,"section_number":"58.1-611.1","catch_line":"Exemption for food purchased for human consumption and essential personal hygiene products","url":"\/58.1-611.1\/","token":"58.1\/I\/6\/58.1-611.1","metadata":false},{"id":66155,"structure_id":12899,"section_number":"58.1-611.2","catch_line":"Limited exemption for certain school supplies, clothing, and footwear","url":"\/58.1-611.2\/","token":"58.1\/I\/6\/58.1-611.2","metadata":false},{"id":86433,"structure_id":12899,"section_number":"58.1-611.3","catch_line":"Expired","url":"\/58.1-611.3\/","token":"58.1\/I\/6\/58.1-611.3","metadata":false},{"id":76556,"structure_id":12899,"section_number":"58.1-612","catch_line":"Tax collectible from dealers; \"dealer\" defined; jurisdiction","url":"\/58.1-612\/","token":"58.1\/I\/6\/58.1-612","metadata":false},{"id":78465,"structure_id":12899,"section_number":"58.1-612.1","catch_line":"Tax collectible from marketplace facilitators; \"marketplace facilitator\" defined","url":"\/58.1-612.1\/","token":"58.1\/I\/6\/58.1-612.1","metadata":false},{"id":86999,"structure_id":12899,"section_number":"58.1-612.2","catch_line":"Tax collectible from accommodations providers and intermediaries","url":"\/58.1-612.2\/","token":"58.1\/I\/6\/58.1-612.2","metadata":false},{"id":67446,"structure_id":12899,"section_number":"58.1-613","catch_line":"Dealers' certificates of registration","url":"\/58.1-613\/","token":"58.1\/I\/6\/58.1-613","metadata":false},{"id":66436,"structure_id":12899,"section_number":"58.1-614","catch_line":"(Contingent effective date -- see note*) Vending machine sales","url":"\/58.1-614\/","token":"58.1\/I\/6\/58.1-614","metadata":false},{"id":73538,"structure_id":12899,"section_number":"58.1-615","catch_line":"Returns by dealers","url":"\/58.1-615\/","token":"58.1\/I\/6\/58.1-615","metadata":false},{"id":87121,"structure_id":12899,"section_number":"58.1-615.1","catch_line":"Repealed","url":"\/58.1-615.1\/","token":"58.1\/I\/6\/58.1-615.1","metadata":false},{"id":71987,"structure_id":12899,"section_number":"58.1-616","catch_line":"Payment to accompany dealer's return","url":"\/58.1-616\/","token":"58.1\/I\/6\/58.1-616","metadata":false},{"id":66228,"structure_id":12899,"section_number":"58.1-617","catch_line":"Extensions","url":"\/58.1-617\/","token":"58.1\/I\/6\/58.1-617","metadata":false},{"id":65315,"structure_id":12899,"section_number":"58.1-618","catch_line":"Assessment based on estimate","url":"\/58.1-618\/","token":"58.1\/I\/6\/58.1-618","metadata":false},{"id":64602,"structure_id":12899,"section_number":"58.1-619","catch_line":"Returned goods","url":"\/58.1-619\/","token":"58.1\/I\/6\/58.1-619","metadata":false},{"id":69953,"structure_id":12899,"section_number":"58.1-620","catch_line":"Repossessions","url":"\/58.1-620\/","token":"58.1\/I\/6\/58.1-620","metadata":false},{"id":56265,"structure_id":12899,"section_number":"58.1-621","catch_line":"Bad debts","url":"\/58.1-621\/","token":"58.1\/I\/6\/58.1-621","metadata":false},{"id":81287,"structure_id":12899,"section_number":"58.1-622","catch_line":"Discount","url":"\/58.1-622\/","token":"58.1\/I\/6\/58.1-622","metadata":false},{"id":69079,"structure_id":12899,"section_number":"58.1-623","catch_line":"Sales or leases presumed subject to tax; exemption certificates","url":"\/58.1-623\/","token":"58.1\/I\/6\/58.1-623","metadata":false},{"id":68124,"structure_id":12899,"section_number":"58.1-623.01","catch_line":"Online access to dealers' certificate of registration numbers","url":"\/58.1-623.01\/","token":"58.1\/I\/6\/58.1-623.01","metadata":false},{"id":74769,"structure_id":12899,"section_number":"58.1-623.1","catch_line":"Misuse of exemption certificates; suspension of exemptions; penalties","url":"\/58.1-623.1\/","token":"58.1\/I\/6\/58.1-623.1","metadata":false},{"id":55956,"structure_id":12899,"section_number":"58.1-623.2","catch_line":"Cigarette exemption certificate","url":"\/58.1-623.2\/","token":"58.1\/I\/6\/58.1-623.2","metadata":false},{"id":54335,"structure_id":12899,"section_number":"58.1-624","catch_line":"Direct payment permits","url":"\/58.1-624\/","token":"58.1\/I\/6\/58.1-624","metadata":false},{"id":54146,"structure_id":12899,"section_number":"58.1-625","catch_line":"Collection of tax","url":"\/58.1-625\/","token":"58.1\/I\/6\/58.1-625","metadata":false},{"id":62942,"structure_id":12899,"section_number":"58.1-625.1","catch_line":"Repealed","url":"\/58.1-625.1\/","token":"58.1\/I\/6\/58.1-625.1","metadata":false},{"id":57391,"structure_id":12899,"section_number":"58.1-626","catch_line":"Repealed","url":"\/58.1-626\/","token":"58.1\/I\/6\/58.1-626","metadata":false},{"id":80709,"structure_id":12899,"section_number":"58.1-626.1","catch_line":"Absorption of tax permitted","url":"\/58.1-626.1\/","token":"58.1\/I\/6\/58.1-626.1","metadata":false},{"id":74817,"structure_id":12899,"section_number":"58.1-627","catch_line":"Repealed","url":"\/58.1-627\/","token":"58.1\/I\/6\/58.1-627","metadata":false},{"id":75679,"structure_id":12899,"section_number":"58.1-628.1","catch_line":"Not effective","url":"\/58.1-628.1\/","token":"58.1\/I\/6\/58.1-628.1","metadata":false},{"id":86493,"structure_id":12899,"section_number":"58.1-628.2","catch_line":"Adjustment to the rate of tax imposed under this chapter","url":"\/58.1-628.2\/","token":"58.1\/I\/6\/58.1-628.2","metadata":false},{"id":78154,"structure_id":12899,"section_number":"58.1-629","catch_line":"Sale of business","url":"\/58.1-629\/","token":"58.1\/I\/6\/58.1-629","metadata":false},{"id":55126,"structure_id":12899,"section_number":"58.1-630","catch_line":"Bond","url":"\/58.1-630\/","token":"58.1\/I\/6\/58.1-630","metadata":false},{"id":85024,"structure_id":12899,"section_number":"58.1-631","catch_line":"Jeopardy assessment","url":"\/58.1-631\/","token":"58.1\/I\/6\/58.1-631","metadata":false},{"id":66937,"structure_id":12899,"section_number":"58.1-632","catch_line":"Memorandum of lien","url":"\/58.1-632\/","token":"58.1\/I\/6\/58.1-632","metadata":false},{"id":55254,"structure_id":12899,"section_number":"58.1-633","catch_line":"Records","url":"\/58.1-633\/","token":"58.1\/I\/6\/58.1-633","metadata":false},{"id":77125,"structure_id":12899,"section_number":"58.1-634","catch_line":"Period of limitations","url":"\/58.1-634\/","token":"58.1\/I\/6\/58.1-634","metadata":false},{"id":71272,"structure_id":12899,"section_number":"58.1-635","catch_line":"Failure to file return; fraudulent return; civil penalties","url":"\/58.1-635\/","token":"58.1\/I\/6\/58.1-635","metadata":false},{"id":86637,"structure_id":12899,"section_number":"58.1-636","catch_line":"Penalty for failure to file return or making false return","url":"\/58.1-636\/","token":"58.1\/I\/6\/58.1-636","metadata":false},{"id":66848,"structure_id":12899,"section_number":"58.1-637","catch_line":"Bad checks","url":"\/58.1-637\/","token":"58.1\/I\/6\/58.1-637","metadata":false},{"id":71974,"structure_id":12899,"section_number":"58.1-638","catch_line":"Disposition of state sales and use tax revenue","url":"\/58.1-638\/","token":"58.1\/I\/6\/58.1-638","metadata":false},{"id":82361,"structure_id":12899,"section_number":"58.1-638.1","catch_line":"Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund established","url":"\/58.1-638.1\/","token":"58.1\/I\/6\/58.1-638.1","metadata":false},{"id":59396,"structure_id":12899,"section_number":"58.1-638.2","catch_line":"Repealed","url":"\/58.1-638.2\/","token":"58.1\/I\/6\/58.1-638.2","metadata":false},{"id":68271,"structure_id":12899,"section_number":"58.1-638.3","catch_line":"(Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation","url":"\/58.1-638.3\/","token":"58.1\/I\/6\/58.1-638.3","metadata":false},{"id":65444,"structure_id":12899,"section_number":"58.1-639","catch_line":"Repealed","url":"\/58.1-639\/","token":"58.1\/I\/6\/58.1-639","metadata":false},{"id":59001,"structure_id":12899,"section_number":"58.1-639.1","catch_line":"(Effective until July 1, 2030) Annual retail sales and use tax holiday","url":"\/58.1-639.1\/","token":"58.1\/I\/6\/58.1-639.1","metadata":false}],"previous_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},"next_section":{"id":83898,"structure_id":12899,"section_number":"58.1-604.3","catch_line":"Exemptions","url":"\/58.1-604.3\/","token":"58.1\/I\/6\/58.1-604.3","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-604.2\/","history_text":"<p>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 <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?111+ful+CHAP0663\">663<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?111+ful+CHAP0674\">674<\/a>.<\/p>","references":false,"refers_to":[{"id":58436,"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","order_by":null,"url":"\/58.1-604.1\/"}],"permalink":{"id":254585,"object_type":"law","relational_id":67198,"identifier":"58.1-604.2","token":"58.1\/I\/6\/58.1-604.2","url":"\/58.1-604.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-604.2\/","token":"58.1\/I\/6\/58.1-604.2","dublin_core":{"Title":"Filing return; payment of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-604.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Before any property subject to the <span class=\"dictionary\">use<\/span> tax is brought into this Commonwealth for <span class=\"dictionary\">use<\/span> as provided in \u00a7&nbsp;<a class=\"law\" title=\"(Contingent effective date -- see note*) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts\" href=\"\/58.1-604.1\/\">58.1-604.1<\/a>, the owner, or, if the property is leased, the lessee shall register with the <span class=\"dictionary\">Tax Commissioner<\/span> or the local commissioner of the revenue, if the local commissioner elects to provide such service.\n\t\tAfter registration, the <span class=\"dictionary\">taxpayer<\/span> shall file quarterly reports on forms furnished by the <span class=\"dictionary\">Tax Commissioner<\/span> reporting such property brought, imported or caused to be brought into this Commonwealth during the preceding quarter together with remittance of the amount of tax due. Such reports are to be filed on or before the fifteenth of the month following the quarter in which such property was brought into this Commonwealth.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nFILING RETURN; PAYMENT OF TAX (\u00a7 58.1-604.2)\n\nBefore any property subject to the use tax is brought into this Commonwealth for\nuse as provided in \u00a7 58.1-604.1, the owner, or, if the property is leased, the\nlessee shall register with the Tax Commissioner or the local commissioner of the\nrevenue, if the local commissioner elects to provide such service.\n\t\tAfter registration, the taxpayer shall file quarterly reports on forms\nfurnished by the Tax Commissioner reporting such property brought, imported or\ncaused to be brought into this Commonwealth during the preceding quarter\ntogether with remittance of the amount of tax due. Such reports are to be filed\non or before the fifteenth of the month following the quarter in which such\nproperty was brought into this Commonwealth.\n\nHISTORY: 1988, c. 379; 2011, cc. 663, 674.","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}}