{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-606.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-606.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-606.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-606.1.html"}],"law_id":71005,"edition_id":1,"section_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","history":"2019, c. 648; 2020, cc. 327, 427, 428, 705, 708, 865.","full_text":"A\n\n1. The governing body of a qualifying locality may levy a use tax at the rate of such sales tax under \u00a7 58.1-605.1 to provide revenue for capital projects for the construction or renovation of schools in such locality. Such tax shall be added to the rates of the state and local use tax imposed by this chapter and shall be subject to all the provisions of this chapter, and all amendments thereof, and the rules and regulations published with respect thereto, except that no discount under \u00a7 58.1-622 shall be allowed on a local use tax.2\n\nAny tax imposed pursuant to this section shall expire (i) if the capital projects for the construction or renovation of schools are to be financed by bonds or loans, on the date by which such bonds or loans shall be repaid or (ii) if the capital projects for the construction or renovation of schools are not to be financed by bonds or loans, on a date chosen by the governing body and specified in any resolution passed pursuant to the provisions of subsection B. Such expiration date shall not be more than 20 years after the date of the resolution passed pursuant to the provisions of subsection B.B\n\nThe governing body of the qualifying locality, if it elects to impose a local use tax under this section may do so only if it has previously imposed the local sales tax authorized by § 58.1-605.1, by the adoption of an ordinance stating its purpose and referring to this section and providing that the local use tax shall become effective on the first day of a month at least 120 days after its adoption. Such ordinance shall state the date on which the use tax shall expire. A certified copy of such ordinance shall be forwarded to the Tax Commissioner so that it will be received within five days after its adoption.C\n\nAny local use tax levied under this section shall be administered and collected by the Tax Commissioner in the same manner and subject to the same exemptions and penalties as provided for the state use tax; however, the local use tax levied under this section shall not be levied on food purchased for human consumption or essential personal hygiene products, as such terms are defined in § 58.1-611.1.D\n\nThe local use tax authorized by this section shall not apply to transactions to which the sales tax applies, the situs of which for state and local sales tax purposes is the locality of location of each place of business of every dealer paying the tax to the Commonwealth without regard to the locality of possible use by the purchasers. However, the local use tax authorized by this section shall apply to tangible personal property purchased outside the Commonwealth for use or consumption within the locality imposing the local use tax, or stored within the locality for use or consumption, where the property would have been subject to the sales tax if it had been purchased within the Commonwealth. The local use tax shall also apply to leases or rentals of tangible personal property where the place of business of the lessor is outside the Commonwealth and such leases or rentals are subject to the state tax. Moreover, the local use tax shall apply in all cases in which the state use tax applies.E\n\nOut-of-state dealers who hold certificates of registration to collect the use tax from their customers for remittance to the Commonwealth shall, to the extent reasonably practicable, in filing their monthly use tax returns with the Tax Commissioner, break down their shipments into the Commonwealth by counties and cities so as to show the county or city of destination. If, however, the out-of-state dealer is unable accurately to assign any shipment to a particular county or city, the local use tax on the tangible personal property involved shall be remitted to the Commonwealth by such dealer without attempting to assign the shipment to any county or city.F\n\nLocal use tax revenue shall be deposited in the special fund established pursuant to subsection E of § 58.1-605.1. The Comptroller shall distribute the revenue to the qualifying locality.G\n\nAll revenue from this local use tax revenue shall be used solely for capital projects for new construction or major renovation of schools in the qualifying locality, including bond and loan financing costs related to such construction or renovation.","order_by":null,"text":{"0":{"id":256026,"text":"1. The governing body of a qualifying locality may levy a use tax at the rate of such sales tax under \u00a7 58.1-605.1 to provide revenue for capital projects for the construction or renovation of schools in such locality. Such tax shall be added to the rates of the state and local use tax imposed by this chapter and shall be subject to all the provisions of this chapter, and all amendments thereof, and the rules and regulations published with respect thereto, except that no discount under \u00a7 58.1-622 shall be allowed on a local use tax.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A2"},"1":{"id":256027,"text":"Any tax imposed pursuant to this section shall expire (i) if the capital projects for the construction or renovation of schools are to be financed by bonds or loans, on the date by which such bonds or loans shall be repaid or (ii) if the capital projects for the construction or renovation of schools are not to be financed by bonds or loans, on a date chosen by the governing body and specified in any resolution passed pursuant to the provisions of subsection B. Such expiration date shall not be more than 20 years after the date of the resolution passed pursuant to the provisions of subsection B.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A","next_prefix":"B"},"2":{"id":256028,"text":"The governing body of the qualifying locality, if it elects to impose a local use tax under this section may do so only if it has previously imposed the local sales tax authorized by § 58.1-605.1, by the adoption of an ordinance stating its purpose and referring to this section and providing that the local use tax shall become effective on the first day of a month at least 120 days after its adoption. Such ordinance shall state the date on which the use tax shall expire. A certified copy of such ordinance shall be forwarded to the Tax Commissioner so that it will be received within five days after its adoption.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"C"},"3":{"id":256029,"text":"Any local use tax levied under this section shall be administered and collected by the Tax Commissioner in the same manner and subject to the same exemptions and penalties as provided for the state use tax; however, the local use tax levied under this section shall not be levied on food purchased for human consumption or essential personal hygiene products, as such terms are defined in § 58.1-611.1.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"4":{"id":256030,"text":"The local use tax authorized by this section shall not apply to transactions to which the sales tax applies, the situs of which for state and local sales tax purposes is the locality of location of each place of business of every dealer paying the tax to the Commonwealth without regard to the locality of possible use by the purchasers. However, the local use tax authorized by this section shall apply to tangible personal property purchased outside the Commonwealth for use or consumption within the locality imposing the local use tax, or stored within the locality for use or consumption, where the property would have been subject to the sales tax if it had been purchased within the Commonwealth. The local use tax shall also apply to leases or rentals of tangible personal property where the place of business of the lessor is outside the Commonwealth and such leases or rentals are subject to the state tax. Moreover, the local use tax shall apply in all cases in which the state use tax applies.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"5":{"id":256031,"text":"Out-of-state dealers who hold certificates of registration to collect the use tax from their customers for remittance to the Commonwealth shall, to the extent reasonably practicable, in filing their monthly use tax returns with the Tax Commissioner, break down their shipments into the Commonwealth by counties and cities so as to show the county or city of destination. If, however, the out-of-state dealer is unable accurately to assign any shipment to a particular county or city, the local use tax on the tangible personal property involved shall be remitted to the Commonwealth by such dealer without attempting to assign the shipment to any county or city.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"6":{"id":256032,"text":"Local use tax revenue shall be deposited in the special fund established pursuant to subsection E of § 58.1-605.1. The Comptroller shall distribute the revenue to the qualifying locality.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"7":{"id":256033,"text":"All revenue from this local use tax revenue shall be used solely for capital projects for new construction or major renovation of schools in the qualifying locality, including bond and loan financing costs related to such construction or renovation.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F"}},"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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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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-606.1\/","history_text":"

This law was first created in 2019. The record of its establishment is cataloged in chapter 648<\/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 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 2020, chapters 327<\/a>, 427<\/a>, 428<\/a>, 705<\/a>, 708<\/a>, and 865<\/a>.<\/p>","references":false,"refers_to":[{"id":77890,"section_number":"58.1-605.1","catch_line":"Additional local sales tax in certain localities; use of revenues for construction or renovation of schools","order_by":null,"url":"\/58.1-605.1\/"},{"id":81287,"section_number":"58.1-622","catch_line":"Discount","order_by":null,"url":"\/58.1-622\/"}],"permalink":{"id":254613,"object_type":"law","relational_id":71005,"identifier":"58.1-606.1","token":"58.1\/I\/6\/58.1-606.1","url":"\/58.1-606.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-606.1\/","token":"58.1\/I\/6\/58.1-606.1","dublin_core":{"Title":"Additional local use tax in certain localities; use of revenues for construction or renovation of schools","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-606.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> 1. The governing body of a qualifying locality<\/span> may levy<\/span> a use<\/span> tax at the rate of such sales<\/span> tax under \u00a7 58.1-605.1<\/a> to provide revenue for capital projects for the construction or renovation of schools in such locality. Such tax shall be added to the rates of the state and local use<\/span> tax imposed by this chapter and shall be subject to all the provisions of this chapter, and all amendments thereof, and the rules and regulations published with respect thereto, except that no discount under \u00a7 58.1-622<\/a> shall be allowed on a local use<\/span> tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Any tax imposed pursuant to this section shall expire (i) if the capital projects for the construction or renovation of schools are to be financed by bonds<\/span> or loans, on the date by which such bonds<\/span> or loans shall be repaid or (ii) if the capital projects for the construction or renovation of schools are not to be financed by bonds<\/span> or loans, on a date chosen by the governing body and specified in any resolution passed pursuant to the provisions of subsection B. Such expiration date shall not be more than 20 years after the date of the resolution passed pursuant to the provisions of subsection B. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The governing body of the qualifying locality<\/span>, if it elects to impose a local use<\/span> tax under this section may do so only if it has previously imposed the local sales<\/span> tax authorized by § 58.1-605.1<\/a>, by the adoption of an ordinance<\/span> stating its purpose and referring to this section and providing that the local use<\/span> tax shall become effective on the first day of a month at least 120 days after its adoption. Such ordinance<\/span> shall state the date on which the use<\/span> tax shall expire. A certified copy of such ordinance<\/span> shall be forwarded to the Tax Commissioner<\/span> so that it will be received within five days after its adoption. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any local use<\/span> tax levied under this section shall be administered and collected by the Tax Commissioner<\/span> in the same manner and subject to the same exemptions and penalties as provided for the state use<\/span> tax; however, the local use<\/span> tax levied under this section shall not be levied on food purchased for human consumption or essential personal hygiene products, as such terms are defined in § 58.1-611.1<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The local use<\/span> tax authorized by this section shall not apply to transactions to which the sales<\/span> tax applies, the situs of which for state and local sales<\/span> tax purposes is the locality of location of each place of business<\/span> of every dealer paying the tax to the Commonwealth without regard to the locality of possible use<\/span> by the purchasers. However, the local use<\/span> tax authorized by this section shall apply to tangible personal property<\/span> purchased outside the Commonwealth for use<\/span> or consumption within the locality imposing the local use<\/span> tax, or stored within the locality for use<\/span> or consumption, where the property would have been subject to the sales<\/span> tax if it had been purchased within the Commonwealth. The local use<\/span> tax shall also apply to leases or rentals of tangible personal property<\/span> where the place of business<\/span> of the lessor is outside the Commonwealth and such leases or rentals are subject to the state tax. Moreover, the local use<\/span> tax shall apply in all cases in which the state use<\/span> tax applies. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Out-of-state dealers who hold certificates of registration to collect the use<\/span> tax from their customers for remittance to the Commonwealth shall, to the extent reasonably practicable, in filing their monthly use<\/span> tax returns with the Tax Commissioner<\/span>, break down their shipments into the Commonwealth by counties and cities so as to show the county or city of destination. If, however, the out-of-state dealer is unable accurately to assign any shipment to a particular county or city, the local use<\/span> tax on the tangible personal property<\/span> involved shall be remitted to the Commonwealth by such dealer without attempting to assign the shipment to any county or city. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Local use<\/span> tax revenue shall be deposited in the special fund established pursuant to subsection E of § 58.1-605.1<\/a>. The Comptroller shall distribute the revenue to the qualifying locality<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> All revenue from this local use<\/span> tax revenue shall be used solely for capital projects for new construction or major renovation of schools in the qualifying locality<\/span>, including bond<\/span> and loan financing costs related to such construction or renovation. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADDITIONAL LOCAL USE TAX IN CERTAIN LOCALITIES; USE OF REVENUES FOR CONSTRUCTION\nOR RENOVATION OF SCHOOLS (\u00a7 58.1-606.1)\n\nA. 1. The governing body of a qualifying locality may levy a use tax at the rate\nof such sales tax under \u00a7 58.1-605.1 to provide revenue for capital projects\nfor the construction or renovation of schools in such locality. Such tax shall\nbe added to the rates of the state and local use tax imposed by this chapter and\nshall be subject to all the provisions of this chapter, and all amendments\nthereof, and the rules and regulations published with respect thereto, except\nthat no discount under \u00a7 58.1-622 shall be allowed on a local use tax.\n\n 2. Any tax imposed pursuant to this section shall expire (i) if the capital\n projects for the construction or renovation of schools are to be financed by\n bonds or loans, on the date by which such bonds or loans shall be repaid or\n (ii) if the capital projects for the construction or renovation of schools are\n not to be financed by bonds or loans, on a date chosen by the governing body\n and specified in any resolution passed pursuant to the provisions of\n subsection B. Such expiration date shall not be more than 20 years after the\n date of the resolution passed pursuant to the provisions of subsection B.\n\nB. The governing body of the qualifying locality, if it elects to impose a local\nuse tax under this section may do so only if it has previously imposed the local\nsales tax authorized by § 58.1-605.1, by the adoption of an ordinance\nstating its purpose and referring to this section and providing that the local\nuse tax shall become effective on the first day of a month at least 120 days\nafter its adoption. Such ordinance shall state the date on which the use tax\nshall expire. A certified copy of such ordinance shall be forwarded to the Tax\nCommissioner so that it will be received within five days after its adoption.\n\nC. Any local use tax levied under this section shall be administered and\ncollected by the Tax Commissioner in the same manner and subject to the same\nexemptions and penalties as provided for the state use tax; however, the local\nuse tax levied under this section shall not be levied on food purchased for\nhuman consumption or essential personal hygiene products, as such terms are\ndefined in § 58.1-611.1.\n\nD. The local use tax authorized by this section shall not apply to transactions\nto which the sales tax applies, the situs of which for state and local sales tax\npurposes is the locality of location of each place of business of every dealer\npaying the tax to the Commonwealth without regard to the locality of possible\nuse by the purchasers. However, the local use tax authorized by this section\nshall apply to tangible personal property purchased outside the Commonwealth for\nuse or consumption within the locality imposing the local use tax, or stored\nwithin the locality for use or consumption, where the property would have been\nsubject to the sales tax if it had been purchased within the Commonwealth. The\nlocal use tax shall also apply to leases or rentals of tangible personal\nproperty where the place of business of the lessor is outside the Commonwealth\nand such leases or rentals are subject to the state tax. Moreover, the local use\ntax shall apply in all cases in which the state use tax applies.\n\nE. Out-of-state dealers who hold certificates of registration to collect the use\ntax from their customers for remittance to the Commonwealth shall, to the extent\nreasonably practicable, in filing their monthly use tax returns with the Tax\nCommissioner, break down their shipments into the Commonwealth by counties and\ncities so as to show the county or city of destination. If, however, the\nout-of-state dealer is unable accurately to assign any shipment to a particular\ncounty or city, the local use tax on the tangible personal property involved\nshall be remitted to the Commonwealth by such dealer without attempting to\nassign the shipment to any county or city.\n\nF. Local use tax revenue shall be deposited in the special fund established\npursuant to subsection E of § 58.1-605.1. The Comptroller shall distribute\nthe revenue to the qualifying locality.\n\nG. All revenue from this local use tax revenue shall be used solely for capital\nprojects for new construction or major renovation of schools in the qualifying\nlocality, including bond and loan financing costs related to such construction\nor renovation.\n\nHISTORY: 2019, c. 648; 2020, cc. 327, 427, 428, 705, 708, 865.","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}}