{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-608.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-608.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-608.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-608.1.html"}],"law_id":67849,"edition_id":1,"section_id":67849,"structure_id":12899,"section_number":"58.1-608.1","catch_line":"Refund authorized for certain building materials","history":"1989, c. 739; 1990, c. 349; 1993, c. 647; 1994, c. 728; 1999, cc. 12, 334; 2000, c. 493.","full_text":"A\n\nFrom July 1, 1993, through June 30, 2004, any organization meeting the following conditions and criteria may apply to the Department of Taxation for a refund of any taxes paid on tangible personal property pursuant to this chapter:1\n\nThe organization is exempt from taxation under § 501(c)(3) of the Internal Revenue Code;2\n\nThe organization is organized and operated primarily to acquire land and purchase materials to erect or rehabilitate low-cost homes on such land; and3\n\nThe homes are sold at cost on a nondiscriminatory basis to persons who otherwise would be unable to afford to buy a home through conventional means.B\n\nNotwithstanding the provisions of subsection A, an organization exempt from taxation under § 501(c)(3) of the Internal Revenue Code may apply for a refund of any sales and use tax paid on tangible personal property used to repair or rehabilitate homes owned and occupied by low-income persons who could not otherwise afford to finance the rehabilitation or repair of their homes.C\n\nThe Department of Taxation may require that any organization submit sales tax receipts along with the refund application to qualify for the refund authorized pursuant to this section.D\n\nThe provisions of this section do not apply to any organization to the extent that the organization already is exempt from taxes imposed on tangible personal property by this chapter pursuant to § 58.1-609.11.","order_by":null,"text":{"0":{"id":245734,"text":"From July 1, 1993, through June 30, 2004, any organization meeting the following conditions and criteria may apply to the Department of Taxation for a refund of any taxes paid on tangible personal property pursuant to this chapter:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":245735,"text":"The organization is exempt from taxation under § 501(c)(3) of the Internal Revenue Code;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":245736,"text":"The organization is organized and operated primarily to acquire land and purchase materials to erect or rehabilitate low-cost homes on such land; and","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":245737,"text":"The homes are sold at cost on a nondiscriminatory basis to persons who otherwise would be unable to afford to buy a home through conventional means.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"B"},"4":{"id":245738,"text":"Notwithstanding the provisions of subsection A, an organization exempt from taxation under § 501(c)(3) of the Internal Revenue Code may apply for a refund of any sales and use tax paid on tangible personal property used to repair or rehabilitate homes owned and occupied by low-income persons who could not otherwise afford to finance the rehabilitation or repair of their homes.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A3","next_prefix":"C"},"5":{"id":245739,"text":"The Department of Taxation may require that any organization submit sales tax receipts along with the refund application to qualify for the refund authorized pursuant to this section.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"6":{"id":245740,"text":"The provisions of this section do not apply to any organization to the extent that the organization already is exempt from taxes imposed on tangible personal property by this chapter pursuant to § 58.1-609.11.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":12899,"edition_id":1,"name":"Retail Sales and Use 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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 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holiday","url":"\/58.1-639.1\/","token":"58.1\/I\/6\/58.1-639.1","metadata":false}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-608.1\/","history_text":"

This law was first created in 1989. The record of its establishment is cataloged in chapter 739 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1989 \u201cActs\u201d aren\u2019t available online. It has been modified 5 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 1990, chapter 349; in 1993, chapter 647; in 1994, chapter 728<\/a>; in 1999, chapters 12<\/a> and 334<\/a>; in 2000, chapter 493<\/a>.<\/p>","references":false,"refers_to":[{"id":64022,"section_number":"58.1-609.11","catch_line":"Exemptions for nonprofit entities","order_by":null,"url":"\/58.1-609.11\/"}],"permalink":{"id":254625,"object_type":"law","relational_id":67849,"identifier":"58.1-608.1","token":"58.1\/I\/6\/58.1-608.1","url":"\/58.1-608.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-608.1\/","token":"58.1\/I\/6\/58.1-608.1","dublin_core":{"Title":"Refund authorized for certain building materials","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-608.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> From July 1, 1993, through June 30, 2004, any organization meeting the following conditions and criteria may apply to the Department<\/span> of Taxation for a refund of any taxes paid on tangible personal property<\/span> pursuant to this chapter: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The organization is exempt from taxation under § 501(c)(3) of the Internal Revenue Code; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The organization is organized and operated primarily to acquire land and purchase materials<\/span> to erect or rehabilitate low-cost homes on such land; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The homes are sold at cost on a nondiscriminatory basis to persons<\/span> who otherwise would be unable to afford to buy a home through conventional means. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding the provisions of subsection A, an organization exempt from taxation under § 501(c)(3) of the Internal Revenue Code may apply for a refund of any sales<\/span> and use<\/span> tax paid on tangible personal property<\/span> used to repair or rehabilitate homes owned and occupied by low-income persons<\/span> who could not otherwise afford to finance the rehabilitation or repair of their homes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Department<\/span> of Taxation may require that any organization submit sales<\/span> tax receipts along with the refund application to qualify for the refund authorized pursuant to this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The provisions of this section do not apply to any organization to the extent that the organization already is exempt from taxes imposed on tangible personal property<\/span> by this chapter pursuant to § 58.1-609.11<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREFUND AUTHORIZED FOR CERTAIN BUILDING MATERIALS (\u00a7 58.1-608.1)\n\nA. From July 1, 1993, through June 30, 2004, any organization meeting the\nfollowing conditions and criteria may apply to the Department of Taxation for a\nrefund of any taxes paid on tangible personal property pursuant to this chapter:\n\n 1. The organization is exempt from taxation under § 501(c)(3) of the\n Internal Revenue Code;\n\n 2. The organization is organized and operated primarily to acquire land and\n purchase materials to erect or rehabilitate low-cost homes on such land; and\n\n 3. The homes are sold at cost on a nondiscriminatory basis to persons who\n otherwise would be unable to afford to buy a home through conventional means.\n\nB. Notwithstanding the provisions of subsection A, an organization exempt from\ntaxation under § 501(c)(3) of the Internal Revenue Code may apply for a\nrefund of any sales and use tax paid on tangible personal property used to\nrepair or rehabilitate homes owned and occupied by low-income persons who could\nnot otherwise afford to finance the rehabilitation or repair of their homes.\n\nC. The Department of Taxation may require that any organization submit sales tax\nreceipts along with the refund application to qualify for the refund authorized\npursuant to this section.\n\nD. The provisions of this section do not apply to any organization to the extent\nthat the organization already is exempt from taxes imposed on tangible personal\nproperty by this chapter pursuant to § 58.1-609.11.\n\nHISTORY: 1989, c. 739; 1990, c. 349; 1993, c. 647; 1994, c. 728; 1999, cc. 12,\n334; 2000, c. 493.","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}}