{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-604.6.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-604.6.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-604.6.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-604.6.html"}],"law_id":69587,"edition_id":1,"section_id":69587,"structure_id":12899,"section_number":"58.1-604.6","catch_line":"Gift transactions","history":"2005, c. 355.","full_text":"A\n\nFor purposes of this section, a gift transaction means a retail sale resulting from an order for tangible personal property placed by any means by any person that is for delivery to a recipient, other than the purchaser, located in another state. A gift transaction does not include a business transaction between the purchaser and recipient or a transaction whereby the purchaser is contractually obligated to provide the tangible personal property to the recipient.B\n\nIn cases involving a sale qualifying as a gift transaction, a dealer registered for the collection of the tax in the state of the recipient may, upon approval by the Tax Commissioner, elect to collect the tax imposed by the state of the recipient or the tax imposed under this chapter. If the dealer elected to collect the tax imposed by the state of the recipient, the dealer shall provide notice of such election to the Tax Department on a form prescribed by the Tax Department which must be approved by the Tax Commissioner. In the event that the dealer is not registered for the collection of the tax in the state of the recipient, and such dealer holds a valid certificate of registration for the collection of the tax imposed under this chapter, such dealer shall collect the tax imposed under this chapter.","order_by":null,"text":{"0":{"id":251567,"text":"For purposes of this section, a gift transaction means a retail sale resulting from an order for tangible personal property placed by any means by any person that is for delivery to a recipient, other than the purchaser, located in another state. A gift transaction does not include a business transaction between the purchaser and recipient or a transaction whereby the purchaser is contractually obligated to provide the tangible personal property to the recipient.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":251568,"text":"In cases involving a sale qualifying as a gift transaction, a dealer registered for the collection of the tax in the state of the recipient may, upon approval by the Tax Commissioner, elect to collect the tax imposed by the state of the recipient or the tax imposed under this chapter. If the dealer elected to collect the tax imposed by the state of the recipient, the dealer shall provide notice of such election to the Tax Department on a form prescribed by the Tax Department which must be approved by the Tax Commissioner. In the event that the dealer is not registered for the collection of the tax in the state of the recipient, and such dealer holds a valid certificate of registration for the collection of the tax imposed under this chapter, such dealer shall collect the tax imposed under this chapter.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-604.6\/","history_text":"<p>This law was first created in 2005. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?051+ful+CHAP0355\">355<\/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.<\/p>","references":[{"id":78097,"section_number":"58.1-602","catch_line":"Definitions","order_by":null,"url":"\/58.1-602\/"}],"refers_to":false,"permalink":{"id":254597,"object_type":"law","relational_id":69587,"identifier":"58.1-604.6","token":"58.1\/I\/6\/58.1-604.6","url":"\/58.1-604.6\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-604.6\/","token":"58.1\/I\/6\/58.1-604.6","dublin_core":{"Title":"Gift transactions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-604.6","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> For purposes of this section, a gift transaction means a <span class=\"dictionary\">retail sale<\/span> resulting from an <span class=\"dictionary\">order<\/span> for <span class=\"dictionary\">tangible personal property<\/span> placed by any means by any <span class=\"dictionary\">person<\/span> that is for delivery to a recipient, other than the purchaser, located in another state. A gift transaction does not include a <span class=\"dictionary\">business<\/span> transaction between the purchaser and recipient or a transaction whereby the purchaser is contractually obligated to provide the <span class=\"dictionary\">tangible personal property<\/span> to the recipient. <a id=\"paragraph-251567\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-604.6\/#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 cases involving a sale qualifying as a gift transaction, a dealer registered for the collection of the tax in the state of the recipient may, upon approval by the <span class=\"dictionary\">Tax Commissioner<\/span>, elect to collect the tax imposed by the state of the recipient or the tax imposed under this chapter. If the dealer elected to collect the tax imposed by the state of the recipient, the dealer shall provide notice of such election to the Tax <span class=\"dictionary\">Department<\/span> on a form prescribed by the Tax <span class=\"dictionary\">Department<\/span> which must be approved by the <span class=\"dictionary\">Tax Commissioner<\/span>. In the event that the dealer is not registered for the collection of the tax in the state of the recipient, and such dealer holds a valid certificate of registration for the collection of the tax imposed under this chapter, such dealer shall collect the tax imposed under this chapter. <a id=\"paragraph-251568\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-604.6\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nGIFT TRANSACTIONS (\u00a7 58.1-604.6)\n\nA. For purposes of this section, a gift transaction means a retail sale\nresulting from an order for tangible personal property placed by any means by\nany person that is for delivery to a recipient, other than the purchaser,\nlocated in another state. A gift transaction does not include a business\ntransaction between the purchaser and recipient or a transaction whereby the\npurchaser is contractually obligated to provide the tangible personal property\nto the recipient.\n\nB. In cases involving a sale qualifying as a gift transaction, a dealer\nregistered for the collection of the tax in the state of the recipient may, upon\napproval by the Tax Commissioner, elect to collect the tax imposed by the state\nof the recipient or the tax imposed under this chapter. If the dealer elected to\ncollect the tax imposed by the state of the recipient, the dealer shall provide\nnotice of such election to the Tax Department on a form prescribed by the Tax\nDepartment which must be approved by the Tax Commissioner. In the event that the\ndealer is not registered for the collection of the tax in the state of the\nrecipient, and such dealer holds a valid certificate of registration for the\ncollection of the tax imposed under this chapter, such dealer shall collect the\ntax imposed under this chapter.\n\nHISTORY: 2005, c. 355.","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}}