{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-604.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-604.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-604.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-604.html"}],"law_id":56214,"edition_id":1,"section_id":56214,"structure_id":12899,"section_number":"58.1-604","catch_line":"(Contingent effective date) Imposition of use tax","history":"Code 1950, \u00a7\u00a7 58-441.5, 58-441.9; 1966, c. 151; 1984, c. 675; 1986, Sp. Sess., c. 12; 1995, c. 385; 2004, Sp. Sess. I, c. 3; 2019, cc. 815, 816, 854.","full_text":"There is hereby levied and imposed, in addition to all other taxes and fees now imposed by law, a tax upon the use or consumption of tangible personal property in this Commonwealth, or the storage of such property outside the Commonwealth for use or consumption in 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 cost price of each item or article of tangible personal property used or consumed in this Commonwealth. Tangible personal property which has been acquired for use outside this Commonwealth and subsequently becomes subject to the tax imposed hereunder shall be taxed on the basis of its cost price if such property is brought within this Commonwealth for use within six months of its acquisition; but if so brought within this Commonwealth six months or more after its acquisition, such property shall be taxed on the basis of the current market value (but not in excess of its cost price) of such property at the time of its first use within this Commonwealth. Such tax shall be based on such proportion of the cost price or current market value as the duration of time of use within this Commonwealth bears to the total useful life of such property (but it shall be presumed in all cases that such property will remain within this Commonwealth for the remainder of its useful life unless convincing evidence is provided to the contrary).2\n\nOf the cost price of each item or article of tangible personal property stored outside this Commonwealth for use or consumption in this Commonwealth.3\n\nA transaction taxed under § 58.1-603 shall not also be taxed under this section, nor shall the same transaction be taxed more than once under either section.4\n\nThe use tax shall not apply with respect to the use of any article of tangible personal property brought into this Commonwealth by a nonresident individual, visiting in Virginia, for his personal use, while within this Commonwealth.","order_by":null,"text":{"0":{"id":205951,"text":"There is hereby levied and imposed, in addition to all other taxes and fees now imposed by law, a tax upon the use or consumption of tangible personal property in this Commonwealth, or the storage of such property outside the Commonwealth for use or consumption in 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":205952,"text":"Of the cost price of each item or article of tangible personal property used or consumed in this Commonwealth. Tangible personal property which has been acquired for use outside this Commonwealth and subsequently becomes subject to the tax imposed hereunder shall be taxed on the basis of its cost price if such property is brought within this Commonwealth for use within six months of its acquisition; but if so brought within this Commonwealth six months or more after its acquisition, such property shall be taxed on the basis of the current market value (but not in excess of its cost price) of such property at the time of its first use within this Commonwealth. Such tax shall be based on such proportion of the cost price or current market value as the duration of time of use within this Commonwealth bears to the total useful life of such property (but it shall be presumed in all cases that such property will remain within this Commonwealth for the remainder of its useful life unless convincing evidence is provided to the contrary).","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":205953,"text":"Of the cost price of each item or article of tangible personal property stored outside this Commonwealth for use or consumption in this Commonwealth.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":205954,"text":"A transaction taxed under § 58.1-603 shall not also be taxed under this section, nor shall the same transaction be taxed more than once under either section.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":205955,"text":"The use tax shall not apply with respect to the use of any article of tangible personal property brought into this Commonwealth by a nonresident individual, visiting in Virginia, for his personal use, while within this Commonwealth.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3"}},"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 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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},"next_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","url":"\/58.1-604.01\/","token":"58.1\/I\/6\/58.1-604.01","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-604\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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; in 1995, chapter 385<\/a>; in 2019, chapters 815<\/a>, 816<\/a>, and 854<\/a>.<\/p>","references":[{"id":55892,"section_number":"58.1-3818","catch_line":"Admissions tax in counties","order_by":null,"url":"\/58.1-3818\/"},{"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":61039,"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","order_by":null,"url":"\/58.1-604.01\/"},{"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\/"},{"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":[{"id":81537,"section_number":"58.1-603","catch_line":"(Contingent effective date) Imposition of sales tax","order_by":null,"url":"\/58.1-603\/"}],"permalink":{"id":254573,"object_type":"law","relational_id":56214,"identifier":"58.1-604","token":"58.1\/I\/6\/58.1-604","url":"\/58.1-604\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-604\/","token":"58.1\/I\/6\/58.1-604","dublin_core":{"Title":"(Contingent effective date) Imposition of use tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-604","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 now imposed by law<\/span>, a tax upon the use<\/span> or consumption of tangible personal property<\/span> in this Commonwealth<\/span>, or the storage<\/span> of such property outside the Commonwealth for use<\/span> or consumption in this Commonwealth<\/span>, 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 cost price<\/span> of each item or article of tangible personal property<\/span> used or consumed in this Commonwealth<\/span>. Tangible personal property<\/span> which has been acquired for use<\/span> outside this Commonwealth and subsequently becomes subject to the tax imposed hereunder shall be taxed on the basis of its cost price<\/span> if such property is brought within this Commonwealth for use<\/span> within six months of its acquisition; but if so brought within this Commonwealth six months or more after its acquisition, such property shall be taxed on the basis of the current market value (but not in excess of its cost price<\/span>) of such property at the time of its first use<\/span> within this Commonwealth. Such tax shall be based on such proportion of the cost price<\/span> or current market value as the duration of time of use<\/span> within this Commonwealth bears to the total useful life of such property (but it shall be presumed in all cases that such property will remain within this Commonwealth for the remainder of its useful life unless convincing evidence<\/span> is provided to the contrary). <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

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

3.<\/span> A transaction taxed under § 58.1-603<\/a> shall not also be taxed under this section, nor shall the same transaction be taxed more than once under either section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The use<\/span> tax shall not apply with respect to the use<\/span> of any article of tangible personal property<\/span> brought into this Commonwealth by a nonresident individual, visiting in Virginia, for his personal use<\/span>, while within this Commonwealth. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n(CONTINGENT EFFECTIVE DATE) IMPOSITION OF USE TAX (\u00a7 58.1-604)\n\nThere is hereby levied and imposed, in addition to all other taxes and fees now\nimposed by law, a tax upon the use or consumption of tangible personal property\nin this Commonwealth, or the storage of such property outside the Commonwealth\nfor use or consumption in this Commonwealth, in the amount of three and one-half\npercent through midnight on July 31, 2004, and four percent beginning on and\nafter August 1, 2004:\n\n1. Of the cost price of each item or article of tangible personal property used\nor consumed in this Commonwealth. Tangible personal property which has been\nacquired for use outside this Commonwealth and subsequently becomes subject to\nthe tax imposed hereunder shall be taxed on the basis of its cost price if such\nproperty is brought within this Commonwealth for use within six months of its\nacquisition; but if so brought within this Commonwealth six months or more after\nits acquisition, such property shall be taxed on the basis of the current market\nvalue (but not in excess of its cost price) of such property at the time of its\nfirst use within this Commonwealth. Such tax shall be based on such proportion\nof the cost price or current market value as the duration of time of use within\nthis Commonwealth bears to the total useful life of such property (but it shall\nbe presumed in all cases that such property will remain within this Commonwealth\nfor the remainder of its useful life unless convincing evidence is provided to\nthe contrary).\n\n2. Of the cost price of each item or article of tangible personal property\nstored outside this Commonwealth for use or consumption in this Commonwealth.\n\n3. A transaction taxed under § 58.1-603 shall not also be taxed under this\nsection, nor shall the same transaction be taxed more than once under either\nsection.\n\n4. The use tax shall not apply with respect to the use of any article of\ntangible personal property brought into this Commonwealth by a nonresident\nindividual, visiting in Virginia, for his personal use, while within this\nCommonwealth.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-441.5, 58-441.9; 1966, c. 151; 1984, c. 675; 1986,\nSp. Sess., c. 12; 1995, c. 385; 2004, Sp. Sess. I, c. 3; 2019, cc. 815, 816,\n854.","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}}