{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-606.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-606.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-606.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-606.html"}],"law_id":85798,"edition_id":1,"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","history":"Code 1950, \u00a7 58-441.49:1; 1968, c. 191; 1984, c. 675; 1999, c. 156; 2004, Sp. Sess. I, c. 3; 2007, c. 896; 2008, cc. 484, 488; 2013, c. 766.","full_text":"A\n\nThe council of any city and the governing body of any county which has levied or may hereafter levy a city or county sales tax under § 58.1-605 may levy a city or county use tax at the rate of one percent to provide revenue for the general fund of such city or county. Such tax shall be added to the rate of the state 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 § 58.1-622 shall be allowed on a local use tax.B\n\nThe council of any city and the governing body of any county desiring to impose a local use tax under this section may do so in the manner following:1\n\nIf the city or county has previously imposed the local sales tax authorized by § 58.1-605, the local use tax may be imposed by the council or governing body by the adoption of a resolution by a majority of all the members thereof, by a recorded yea and nay vote, 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 60 days after the adoption of the resolution. A certified copy of such resolution shall be forwarded to the Tax Commissioner so that it will be received within five days after its adoption. The resolution authorized by this paragraph may be adopted in the manner stated notwithstanding any other provision of law, including any charter provision.2\n\nIf the city or county has not imposed the local sales tax authorized by § 58.1-605, the local use tax may be imposed by ordinance together with the local sales tax in the manner set out in subsections B and C of § 58.1-605.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 penalties as provided for the state use tax.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 city or county of location of each place of business of every dealer paying the tax to the Commonwealth without regard to the city or county of possible use by the purchasers. However, the local use tax authorized by this section shall apply to tangible personal property purchased without this Commonwealth for use or consumption within the city or county imposing the local use tax, or stored within the city or county for use or consumption, where the property would have been subject to the sales tax if it had been purchased within this 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 without this 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 this Commonwealth shall, to the extent reasonably practicable, in filing their monthly use tax returns with the Tax Commissioner, break down their shipments into this Commonwealth by cities and counties so as to show the city or county of destination. If, however, the out-of-state dealer is unable accurately to assign any shipment to a particular city or county, 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 city or county.F\n\nLocal use tax revenue shall be distributed among the cities and counties for which it is collected, respectively, as shown by the records of the Department, and the procedure shall be the same as that prescribed for distribution of local sales tax revenue under § 58.1-605. The local use tax revenue that is not accurately assignable to a particular city or county shall be distributed monthly by the appropriate state authorities among the cities and counties in this Commonwealth imposing the local use tax upon the basis of taxable retail sales in the respective cities and counties in which the local sales and use tax was in effect in the taxable month involved, as shown by the records of the Department, and computed with respect to taxable retail sales as reflected by the amounts of the local sales tax revenue distributed among such cities and counties, respectively, in the month of distribution. Notwithstanding any other provision of this section, the Tax Commissioner shall develop a uniform method to distribute local use tax. Any significant changes to the method of local use tax distribution shall be phased in over a five-year period. Distribution information shall be shared with the affected localities prior to implementation of the changes.G\n\nAll local use tax revenue shall be used, applied or disbursed by the cities and counties as provided in § 58.1-605 with respect to local sales tax revenue.","order_by":null,"text":{"0":{"id":307255,"text":"The council of any city and the governing body of any county which has levied or may hereafter levy a city or county sales tax under § 58.1-605 may levy a city or county use tax at the rate of one percent to provide revenue for the general fund of such city or county. Such tax shall be added to the rate of the state 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 § 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":"B"},"1":{"id":307256,"text":"The council of any city and the governing body of any county desiring to impose a local use tax under this section may do so in the manner following:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":307257,"text":"If the city or county has previously imposed the local sales tax authorized by § 58.1-605, the local use tax may be imposed by the council or governing body by the adoption of a resolution by a majority of all the members thereof, by a recorded yea and nay vote, 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 60 days after the adoption of the resolution. A certified copy of such resolution shall be forwarded to the Tax Commissioner so that it will be received within five days after its adoption. The resolution authorized by this paragraph may be adopted in the manner stated notwithstanding any other provision of law, including any charter provision.","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":307258,"text":"If the city or county has not imposed the local sales tax authorized by § 58.1-605, the local use tax may be imposed by ordinance together with the local sales tax in the manner set out in subsections B and C of § 58.1-605.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"C"},"4":{"id":307259,"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 penalties as provided for the state use tax.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2","next_prefix":"D"},"5":{"id":307260,"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 city or county of location of each place of business of every dealer paying the tax to the Commonwealth without regard to the city or county of possible use by the purchasers. However, the local use tax authorized by this section shall apply to tangible personal property purchased without this Commonwealth for use or consumption within the city or county imposing the local use tax, or stored within the city or county for use or consumption, where the property would have been subject to the sales tax if it had been purchased within this 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 without this 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"},"6":{"id":307261,"text":"Out-of-state dealers who hold certificates of registration to collect the use tax from their customers for remittance to this Commonwealth shall, to the extent reasonably practicable, in filing their monthly use tax returns with the Tax Commissioner, break down their shipments into this Commonwealth by cities and counties so as to show the city or county of destination. If, however, the out-of-state dealer is unable accurately to assign any shipment to a particular city or county, 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 city or county.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"7":{"id":307262,"text":"Local use tax revenue shall be distributed among the cities and counties for which it is collected, respectively, as shown by the records of the Department, and the procedure shall be the same as that prescribed for distribution of local sales tax revenue under § 58.1-605. The local use tax revenue that is not accurately assignable to a particular city or county shall be distributed monthly by the appropriate state authorities among the cities and counties in this Commonwealth imposing the local use tax upon the basis of taxable retail sales in the respective cities and counties in which the local sales and use tax was in effect in the taxable month involved, as shown by the records of the Department, and computed with respect to taxable retail sales as reflected by the amounts of the local sales tax revenue distributed among such cities and counties, respectively, in the month of distribution. Notwithstanding any other provision of this section, the Tax Commissioner shall develop a uniform method to distribute local use tax. Any significant changes to the method of local use tax distribution shall be phased in over a five-year period. Distribution information shall be shared with the affected localities prior to implementation of the changes.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"8":{"id":307263,"text":"All local use tax revenue shall be used, applied or disbursed by the cities and counties as provided in § 58.1-605 with respect to local sales tax revenue.","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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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 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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},"next_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","url":"\/58.1-606.1\/","token":"58.1\/I\/6\/58.1-606.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-606\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1968, chapter 191; in 1984, chapter 675; in 1999, chapter 156<\/a>; in 2007, chapter 896<\/a>; in 2008, chapters 484<\/a> and 488<\/a>; in 2013, chapter 766<\/a>.<\/p>","references":[{"id":73670,"section_number":"15.2-5800","catch_line":"Definitions; professional baseball games; consent for construction","order_by":null,"url":"\/15.2-5800\/"},{"id":85668,"section_number":"15.2-5814","catch_line":"Entitlement to sales tax revenues derived from a major league baseball stadium","order_by":null,"url":"\/15.2-5814\/"},{"id":76877,"section_number":"30-19.03","catch_line":"Estimates to be prepared for legislation affecting local government expenditures and revenues","order_by":null,"url":"\/30-19.03\/"},{"id":58612,"section_number":"58.1-1803","catch_line":"Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established","order_by":null,"url":"\/58.1-1803\/"},{"id":78097,"section_number":"58.1-602","catch_line":"Definitions","order_by":null,"url":"\/58.1-602\/"},{"id":58026,"section_number":"58.1-608.4","catch_line":"Suspension of exemption","order_by":null,"url":"\/58.1-608.4\/"},{"id":75872,"section_number":"58.1-609.1","catch_line":"Governmental and commodities exemptions","order_by":null,"url":"\/58.1-609.1\/"},{"id":74403,"section_number":"58.1-609.10","catch_line":"Miscellaneous exemptions","order_by":null,"url":"\/58.1-609.10\/"},{"id":64022,"section_number":"58.1-609.11","catch_line":"Exemptions for nonprofit entities","order_by":null,"url":"\/58.1-609.11\/"},{"id":81042,"section_number":"58.1-609.13","catch_line":"Exceptions to \u00a7 58.1-609.10","order_by":null,"url":"\/58.1-609.13\/"},{"id":79573,"section_number":"58.1-609.2","catch_line":"Agricultural exemptions","order_by":null,"url":"\/58.1-609.2\/"},{"id":69050,"section_number":"58.1-609.3","catch_line":"Commercial and industrial exemptions","order_by":null,"url":"\/58.1-609.3\/"},{"id":80655,"section_number":"58.1-609.5","catch_line":"Service exemptions","order_by":null,"url":"\/58.1-609.5\/"},{"id":78185,"section_number":"58.1-609.6","catch_line":"Media-related exemptions","order_by":null,"url":"\/58.1-609.6\/"},{"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":66155,"section_number":"58.1-611.2","catch_line":"Limited exemption for certain school supplies, clothing, and footwear","order_by":null,"url":"\/58.1-611.2\/"},{"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":54146,"section_number":"58.1-625","catch_line":"Collection of tax","order_by":null,"url":"\/58.1-625\/"},{"id":59001,"section_number":"58.1-639.1","catch_line":"(Effective until July 1, 2030) Annual retail sales and use tax holiday","order_by":null,"url":"\/58.1-639.1\/"}],"refers_to":[{"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":81287,"section_number":"58.1-622","catch_line":"Discount","order_by":null,"url":"\/58.1-622\/"}],"permalink":{"id":254609,"object_type":"law","relational_id":85798,"identifier":"58.1-606","token":"58.1\/I\/6\/58.1-606","url":"\/58.1-606\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-606\/","token":"58.1\/I\/6\/58.1-606","dublin_core":{"Title":"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","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-606","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The council of any city and the governing body of any county which has levied or may hereafter levy<\/span> a city or county sales<\/span> tax under § 58.1-605<\/a> may levy<\/span> a city or county use<\/span> tax at the rate of one percent to provide revenue for the general fund of such city or county. Such tax shall be added to the rate of the state 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 § 58.1-622<\/a> shall be allowed on a local use<\/span> tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The council of any city and the governing body of any county desiring to impose a local use<\/span> tax under this section may do so in the manner following: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> If the city or county has previously imposed the local sales<\/span> tax authorized by § 58.1-605<\/a>, the local use<\/span> tax may be imposed by the council or governing body by the adoption of a resolution by a majority of all the members thereof, by a recorded yea and nay vote, 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 60 days after the adoption of the resolution. A certified copy of such resolution shall be forwarded to the Tax Commissioner<\/span> so that it will be received within five days after its adoption. The resolution authorized by this paragraph may be adopted in the manner stated notwithstanding any other provision of law<\/span>, including any charter provision. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> If the city or county has not imposed the local sales<\/span> tax authorized by § 58.1-605<\/a>, the local use<\/span> tax may be imposed by ordinance<\/span> together with the local sales<\/span> tax in the manner set out in subsections B and C of § 58.1-605<\/a>. <\/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 penalties as provided for the state use<\/span> tax. <\/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 city or county of location of each place of business<\/span> of every dealer paying the tax to the Commonwealth without regard to the city or county 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 without this Commonwealth for use<\/span> or consumption within the city or county imposing the local use<\/span> tax, or stored within the city or county for use<\/span> or consumption, where the property would have been subject to the sales<\/span> tax if it had been purchased within this 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 without this 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 this 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 this Commonwealth by cities and counties so as to show the city or county of destination. If, however, the out-of-state dealer is unable accurately to assign any shipment to a particular city or county, 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 city or county. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Local use<\/span> tax revenue shall be distributed among the cities and counties for which it is collected, respectively, as shown by the records of the Department<\/span>, and the procedure shall be the same as that prescribed for distribution<\/span> of local sales tax revenue under § 58.1-605<\/a>. The local use<\/span> tax revenue that is not accurately assignable to a particular city or county shall be distributed monthly by the appropriate state authorities among the cities and counties in this Commonwealth<\/span> imposing the local use<\/span> tax upon the basis of taxable retail sales<\/span> in the respective cities and counties in which the local sales and use<\/span> tax was in effect in the taxable month involved, as shown by the records of the Department<\/span>, and computed with respect to taxable retail sales<\/span> as reflected by the amounts of the local sales tax revenue distributed among such cities and counties, respectively, in the month of distribution<\/span>. Notwithstanding any other provision of this section, the Tax Commissioner<\/span> shall develop a uniform method to distribute local use<\/span> tax. Any significant changes to the method of local use<\/span> tax distribution<\/span> shall be phased in over a five-year period. Distribution<\/span> information shall be shared with the affected localities prior to implementation of the changes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> All local use<\/span> tax revenue shall be used, applied or disbursed by the cities and counties as provided in § 58.1-605<\/a> with respect to local sales tax revenue. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTO WHAT EXTENT AND UNDER WHAT CONDITIONS CITIES AND COUNTIES MAY LEVY LOCAL USE\nTAX; COLLECTION THEREOF BY COMMONWEALTH AND RETURN OF REVENUES TO THE CITIES AND\nCOUNTIES (\u00a7 58.1-606)\n\nA. The council of any city and the governing body of any county which has levied\nor may hereafter levy a city or county sales tax under § 58.1-605 may levy\na city or county use tax at the rate of one percent to provide revenue for the\ngeneral fund of such city or county. Such tax shall be added to the rate of the\nstate use tax imposed by this chapter and shall be subject to all the provisions\nof this chapter, and all amendments thereof, and the rules and regulations\npublished with respect thereto, except that no discount under § 58.1-622\nshall be allowed on a local use tax.\n\nB. The council of any city and the governing body of any county desiring to\nimpose a local use tax under this section may do so in the manner following:\n\n 1. If the city or county has previously imposed the local sales tax authorized\n by § 58.1-605, the local use tax may be imposed by the council or\n governing body by the adoption of a resolution by a majority of all the\n members thereof, by a recorded yea and nay vote, stating its purpose and\n referring to this section, and providing that the local use tax shall become\n effective on the first day of a month at least 60 days after the adoption of\n the resolution. A certified copy of such resolution shall be forwarded to the\n Tax Commissioner so that it will be received within five days after its\n adoption. The resolution authorized by this paragraph may be adopted in the\n manner stated notwithstanding any other provision of law, including any\n charter provision.\n\n 2. If the city or county has not imposed the local sales tax authorized by\n § 58.1-605, the local use tax may be imposed by ordinance together with\n the local sales tax in the manner set out in subsections B and C of §\n 58.1-605.\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\npenalties as provided for the state use tax.\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 city or county of location of each place of business of every\ndealer paying the tax to the Commonwealth without regard to the city or county\nof possible use by the purchasers. However, the local use tax authorized by this\nsection shall apply to tangible personal property purchased without this\nCommonwealth for use or consumption within the city or county imposing the local\nuse tax, or stored within the city or county for use or consumption, where the\nproperty would have been subject to the sales tax if it had been purchased\nwithin this Commonwealth. The local use tax shall also apply to leases or\nrentals of tangible personal property where the place of business of the lessor\nis without this Commonwealth and such leases or rentals are subject to the state\ntax. Moreover, the local use tax shall apply in all cases in which the state use\ntax applies.\n\nE. Out-of-state dealers who hold certificates of registration to collect the use\ntax from their customers for remittance to this Commonwealth shall, to the\nextent reasonably practicable, in filing their monthly use tax returns with the\nTax Commissioner, break down their shipments into this Commonwealth by cities\nand counties so as to show the city or county of destination. If, however, the\nout-of-state dealer is unable accurately to assign any shipment to a particular\ncity or county, 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 city or county.\n\nF. Local use tax revenue shall be distributed among the cities and counties for\nwhich it is collected, respectively, as shown by the records of the Department,\nand the procedure shall be the same as that prescribed for distribution of local\nsales tax revenue under § 58.1-605. The local use tax revenue that is not\naccurately assignable to a particular city or county shall be distributed\nmonthly by the appropriate state authorities among the cities and counties in\nthis Commonwealth imposing the local use tax upon the basis of taxable retail\nsales in the respective cities and counties in which the local sales and use tax\nwas in effect in the taxable month involved, as shown by the records of the\nDepartment, and computed with respect to taxable retail sales as reflected by\nthe amounts of the local sales tax revenue distributed among such cities and\ncounties, respectively, in the month of distribution. Notwithstanding any other\nprovision of this section, the Tax Commissioner shall develop a uniform method\nto distribute local use tax. Any significant changes to the method of local use\ntax distribution shall be phased in over a five-year period. Distribution\ninformation shall be shared with the affected localities prior to implementation\nof the changes.\n\nG. All local use tax revenue shall be used, applied or disbursed by the cities\nand counties as provided in § 58.1-605 with respect to local sales tax\nrevenue.\n\nHISTORY: Code 1950, \u00a7 58-441.49:1; 1968, c. 191; 1984, c. 675; 1999, c. 156;\n2004, Sp. Sess. I, c. 3; 2007, c. 896; 2008, cc. 484, 488; 2013, c. 766.","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}}