{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-609.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-609.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-609.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-609.1.html"}],"law_id":75872,"edition_id":1,"section_id":75872,"structure_id":12899,"section_number":"58.1-609.1","catch_line":"Governmental and commodities exemptions","history":"1993, c. 310; 1995, cc. 617, 664; 1998, c. 812; 1999, cc. 401, 471, 762, 776; 2000, cc. 487, 493, 729, 758; 2002, c. 877; 2003, cc. 657, 670; 2005, cc. 46, 116; 2007, cc. 176, 817; 2008, c. 554; 2011, c. 165; 2012, cc. 95, 276; 2015, cc. 42, 382, 620, 629; 2016, cc. 34, 392; 2017, cc. 48, 445; 2022, cc. 12, 634, 643.","full_text":"The tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7 58.1-605 and 58.1-606 shall not apply to the following:\n\n1\n\nFuels which are subject to the tax imposed by Chapter 22 (§ 58.1-2200 et seq.). Persons who are refunded any such fuel tax shall, however, be subject to the tax imposed by this chapter, unless such taxes would be specifically exempted pursuant to any provision of this section.2\n\nMotor vehicles, trailers, semitrailers, mobile homes and travel trailers.3\n\nGas, electricity, or water when delivered to consumers through mains, lines, or pipes.4\n\nTangible personal property for use or consumption by the Commonwealth, any political subdivision of the Commonwealth, or the United States. This exclusion shall not apply to sales and leases to privately owned financial and other privately owned corporations chartered by the United States. Further, this exemption shall not apply to tangible personal property which is acquired by the Commonwealth or any of its political subdivisions and then transferred to private businesses for their use in a facility or real property improvement to be used by a private entity or for nongovernmental purposes other than tangible personal property acquired by the Herbert H. Bateman Advanced Shipbuilding and Carrier Integration Center and transferred to a Qualified Shipbuilder as defined in the third enactment of Chapter 790 of the 1998 Acts of the General Assembly.5\n\nAircraft subject to tax under Chapter 15 (§ 58.1-1500 et seq.).6\n\na. Motor fuels and alternative fuels for use in a commercial watercraft, as defined in § 58.1-2201, upon which a fuel tax is refunded pursuant to § 58.1-2259.\n\t\t\tb. Fuels transactions upon which a fuel tax is refunded pursuant to subdivision A 22 of § 58.1-2259.7\n\nSales by a government agency of the official flags of the United States, the Commonwealth of Virginia, or of any county, city or town.8\n\nMaterials furnished by the State Board of Elections pursuant to §§ 24.2-404 through 24.2-407.9\n\nWatercraft as defined in § 58.1-1401.10\n\nTangible personal property used in and about a marine terminal under the supervision of the Virginia Port Authority for handling cargo, merchandise, freight and equipment. This exemption shall apply to agents, lessees, sublessees or users of tangible personal property owned by or leased to the Virginia Port Authority and to property acquired or used by the Authority or by a nonstock, nonprofit corporation that operates a marine terminal or terminals on behalf of the Authority.11\n\nSales by prisoners confined in state correctional facilities of artistic products personally made by the prisoners as authorized by § 53.1-46.12\n\nTangible personal property for use or consumption by the Virginia Department for the Blind and Vision Impaired or any nominee, as defined in § 51.5-60, of such Department.13\n\n[Expired.]14\n\nTangible personal property sold to residents and patients of the Virginia Veterans Care Center at a canteen operated by the Department of Veterans Services.15\n\nTangible personal property for use or consumption by any nonprofit organization whose members include the Commonwealth and other states and which is organized for the purpose of fostering interstate cooperation and excellence in government.16\n\nTangible personal property purchased for use or consumption by any soil and conservation district which is organized in accordance with the provisions of Article 3 (§ 10.1-506 et seq.) of Chapter 5 of Title 10.1.17\n\nTangible personal property sold or leased to Alexandria Transit Company, Greater Lynchburg Transit Company, GRTC Transit System, or Greater Roanoke Transit Company, or to any other transit company that is owned, operated, or controlled by any county, city, or town, or any combination thereof, that provides public transportation services, and\/or tangible personal property sold or leased to any county, city, or town, or any combination thereof, that is transferred to any of the companies set forth in this subdivision owned, operated, or controlled by any county, city, or town, or any combination thereof, that provides public transportation services.18\n\n[Expired.]19\n\nEffective through June 30, 2025, gold, silver, or platinum bullion or legal tender coins. “Gold, silver, or platinum bullion” means gold, silver, or platinum, and any combination thereof, that has gone through a refining process and is in a state or condition such that its value depends on its mass and purity and not on its form, numismatic value, or other value. Gold, silver, or platinum bullion may contain other metals or substances, provided that the other substances by themselves have minimal value compared with the value of the gold, silver, or platinum. “Legal tender coins” means coins of any metal content issued by a government as a medium of exchange or payment of debts. “Gold, silver, or platinum bullion” and “legal tender coins” do not include jewelry or works of art.20\n\nTangible personal property sold by a sheriff at a correctional facility pursuant to § 53.1-127.1 and sales of prepared food within such correctional facility.","order_by":null,"text":{"0":{"id":272408,"text":"The tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7 58.1-605 and 58.1-606 shall not apply to the following:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":272409,"text":"Fuels which are subject to the tax imposed by Chapter 22 (§ 58.1-2200 et seq.). Persons who are refunded any such fuel tax shall, however, be subject to the tax imposed by this chapter, unless such taxes would be specifically exempted pursuant to any provision of this section.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":272410,"text":"Motor vehicles, trailers, semitrailers, mobile homes and travel trailers.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":272411,"text":"Gas, electricity, or water when delivered to consumers through mains, lines, or pipes.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":272412,"text":"Tangible personal property for use or consumption by the Commonwealth, any political subdivision of the Commonwealth, or the United States. This exclusion shall not apply to sales and leases to privately owned financial and other privately owned corporations chartered by the United States. Further, this exemption shall not apply to tangible personal property which is acquired by the Commonwealth or any of its political subdivisions and then transferred to private businesses for their use in a facility or real property improvement to be used by a private entity or for nongovernmental purposes other than tangible personal property acquired by the Herbert H. Bateman Advanced Shipbuilding and Carrier Integration Center and transferred to a Qualified Shipbuilder as defined in the third enactment of Chapter 790 of the 1998 Acts of the General Assembly.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":272413,"text":"Aircraft subject to tax under Chapter 15 (§ 58.1-1500 et seq.).","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":272414,"text":"a. Motor fuels and alternative fuels for use in a commercial watercraft, as defined in § 58.1-2201, upon which a fuel tax is refunded pursuant to § 58.1-2259.\n\t\t\tb. Fuels transactions upon which a fuel tax is refunded pursuant to subdivision A 22 of § 58.1-2259.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":272415,"text":"Sales by a government agency of the official flags of the United States, the Commonwealth of Virginia, or of any county, city or town.","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":272416,"text":"Materials furnished by the State Board of Elections pursuant to §§ 24.2-404 through 24.2-407.","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":272417,"text":"Watercraft as defined in § 58.1-1401.","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8","next_prefix":"10"},"10":{"id":272418,"text":"Tangible personal property used in and about a marine terminal under the supervision of the Virginia Port Authority for handling cargo, merchandise, freight and equipment. This exemption shall apply to agents, lessees, sublessees or users of tangible personal property owned by or leased to the Virginia Port Authority and to property acquired or used by the Authority or by a nonstock, nonprofit corporation that operates a marine terminal or terminals on behalf of the Authority.","type":"section","prefixes":["10"],"prefix":"10","entire_prefix":"10","prefix_anchor":"10","level":1,"prior_prefix":"9","next_prefix":"11"},"11":{"id":272419,"text":"Sales by prisoners confined in state correctional facilities of artistic products personally made by the prisoners as authorized by § 53.1-46.","type":"section","prefixes":["11"],"prefix":"11","entire_prefix":"11","prefix_anchor":"11","level":1,"prior_prefix":"10","next_prefix":"12"},"12":{"id":272420,"text":"Tangible personal property for use or consumption by the Virginia Department for the Blind and Vision Impaired or any nominee, as defined in § 51.5-60, of such Department.","type":"section","prefixes":["12"],"prefix":"12","entire_prefix":"12","prefix_anchor":"12","level":1,"prior_prefix":"11","next_prefix":"13"},"13":{"id":272421,"text":"[Expired.]","type":"section","prefixes":["13"],"prefix":"13","entire_prefix":"13","prefix_anchor":"13","level":1,"prior_prefix":"12","next_prefix":"14"},"14":{"id":272422,"text":"Tangible personal property sold to residents and patients of the Virginia Veterans Care Center at a canteen operated by the Department of Veterans Services.","type":"section","prefixes":["14"],"prefix":"14","entire_prefix":"14","prefix_anchor":"14","level":1,"prior_prefix":"13","next_prefix":"15"},"15":{"id":272423,"text":"Tangible personal property for use or consumption by any nonprofit organization whose members include the Commonwealth and other states and which is organized for the purpose of fostering interstate cooperation and excellence in government.","type":"section","prefixes":["15"],"prefix":"15","entire_prefix":"15","prefix_anchor":"15","level":1,"prior_prefix":"14","next_prefix":"16"},"16":{"id":272424,"text":"Tangible personal property purchased for use or consumption by any soil and conservation district which is organized in accordance with the provisions of Article 3 (§ 10.1-506 et seq.) of Chapter 5 of Title 10.1.","type":"section","prefixes":["16"],"prefix":"16","entire_prefix":"16","prefix_anchor":"16","level":1,"prior_prefix":"15","next_prefix":"17"},"17":{"id":272425,"text":"Tangible personal property sold or leased to Alexandria Transit Company, Greater Lynchburg Transit Company, GRTC Transit System, or Greater Roanoke Transit Company, or to any other transit company that is owned, operated, or controlled by any county, city, or town, or any combination thereof, that provides public transportation services, and\/or tangible personal property sold or leased to any county, city, or town, or any combination thereof, that is transferred to any of the companies set forth in this subdivision owned, operated, or controlled by any county, city, or town, or any combination thereof, that provides public transportation services.","type":"section","prefixes":["17"],"prefix":"17","entire_prefix":"17","prefix_anchor":"17","level":1,"prior_prefix":"16","next_prefix":"18"},"18":{"id":272426,"text":"[Expired.]","type":"section","prefixes":["18"],"prefix":"18","entire_prefix":"18","prefix_anchor":"18","level":1,"prior_prefix":"17","next_prefix":"19"},"19":{"id":272427,"text":"Effective through June 30, 2025, gold, silver, or platinum bullion or legal tender coins. “Gold, silver, or platinum bullion” means gold, silver, or platinum, and any combination thereof, that has gone through a refining process and is in a state or condition such that its value depends on its mass and purity and not on its form, numismatic value, or other value. Gold, silver, or platinum bullion may contain other metals or substances, provided that the other substances by themselves have minimal value compared with the value of the gold, silver, or platinum. “Legal tender coins” means coins of any metal content issued by a government as a medium of exchange or payment of debts. “Gold, silver, or platinum bullion” and “legal tender coins” do not include jewelry or works of art.","type":"section","prefixes":["19"],"prefix":"19","entire_prefix":"19","prefix_anchor":"19","level":1,"prior_prefix":"18","next_prefix":"20"},"20":{"id":272428,"text":"Tangible personal property sold by a sheriff at a correctional facility pursuant to § 53.1-127.1 and sales of prepared food within such correctional facility.","type":"section","prefixes":["20"],"prefix":"20","entire_prefix":"20","prefix_anchor":"20","level":1,"prior_prefix":"19"}},"ancestry":[{"id":12899,"edition_id":1,"name":"Retail Sales and Use 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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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-609.1\/","history_text":"

This law was first created in 1993. The record of its establishment is cataloged in chapter 310 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 1993 \u201cActs\u201d aren\u2019t available online. It has been modified 15 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 1995, chapters 617<\/a> and 664<\/a>; in 1998, chapter 812<\/a>; in 1999, chapters 401<\/a>, 471<\/a>, 762<\/a>, and 776<\/a>; in 2000, chapters 487<\/a>, 493<\/a>, 729<\/a>, and 758<\/a>; in 2002, chapter 877<\/a>; in 2003, chapters 657<\/a> and 670<\/a>; in 2005, chapters 46<\/a> and 116<\/a>; in 2007, chapters 176<\/a> and 817<\/a>; in 2008, chapter 554<\/a>; in 2011, chapter 165<\/a>; in 2012, chapters 95<\/a> and 276<\/a>; in 2015, chapters 42<\/a>, 382<\/a>, 620<\/a>, and 629<\/a>; in 2016, chapters 34<\/a> and 392<\/a>; in 2017, chapters 48<\/a> and 445<\/a>; in 2022, chapters 12<\/a>, 634<\/a>, and 643<\/a>.<\/p>","references":[{"id":62810,"section_number":"15.2-4219","catch_line":"Exemption of commission from taxation","order_by":null,"url":"\/15.2-4219\/"},{"id":80142,"section_number":"58.1-2261","catch_line":"Refund procedure; investigations","order_by":null,"url":"\/58.1-2261\/"},{"id":78838,"section_number":"58.1-3510.7","catch_line":"Exemptions; penalties","order_by":null,"url":"\/58.1-3510.7\/"},{"id":74994,"section_number":"58.1-610","catch_line":"Contractors","order_by":null,"url":"\/58.1-610\/"}],"refers_to":[{"id":57608,"section_number":"10.1-506","catch_line":"Power to create new districts and to relocate or define district boundaries; composition of districts","order_by":null,"url":"\/10.1-506\/"},{"id":58519,"section_number":"24.2-404","catch_line":"Duties of Department of Elections","order_by":null,"url":"\/24.2-404\/"},{"id":69200,"section_number":"51.5-60","catch_line":"Definitions","order_by":null,"url":"\/51.5-60\/"},{"id":74775,"section_number":"53.1-127.1","catch_line":"Establishment of stores in local correctional facilities","order_by":null,"url":"\/53.1-127.1\/"},{"id":60270,"section_number":"58.1-1500","catch_line":"Title","order_by":null,"url":"\/58.1-1500\/"},{"id":56899,"section_number":"58.1-2200","catch_line":"Title; nature of tax","order_by":null,"url":"\/58.1-2200\/"},{"id":59020,"section_number":"58.1-2201","catch_line":"Definitions","order_by":null,"url":"\/58.1-2201\/"},{"id":56878,"section_number":"58.1-2259","catch_line":"Fuel uses eligible for refund of taxes paid for motor fuels","order_by":null,"url":"\/58.1-2259\/"},{"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":85798,"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","order_by":null,"url":"\/58.1-606\/"}],"permalink":{"id":254645,"object_type":"law","relational_id":75872,"identifier":"58.1-609.1","token":"58.1\/I\/6\/58.1-609.1","url":"\/58.1-609.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-609.1\/","token":"58.1\/I\/6\/58.1-609.1","dublin_core":{"Title":"Governmental and commodities exemptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-609.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7 58.1-605<\/a> and 58.1-606<\/a> shall not apply to the following:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Fuels which are subject to the tax imposed by Chapter 22 (§ 58.1-2200<\/a> et seq.). Persons<\/span> who are refunded any such fuel tax shall, however, be subject to the tax imposed by this chapter, unless such taxes would be specifically exempted pursuant to any provision of this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Motor vehicles<\/span>, trailers, semitrailers, mobile homes and travel trailers. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Gas, electricity, or water when delivered to consumers through mains, lines, or pipes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Tangible personal property<\/span> for use<\/span> or consumption by the Commonwealth, any political subdivision of the Commonwealth, or the United States. This exclusion shall not apply to sales<\/span> and leases to privately owned financial and other privately owned corporations chartered by the United States. Further, this exemption shall not apply to tangible personal property<\/span> which is acquired by the Commonwealth or any of its political subdivisions and then transferred to private businesses for their use<\/span> in a facility or real property improvement to be used by a private entity or for nongovernmental purposes other than tangible personal property<\/span> acquired by the Herbert H. Bateman Advanced Shipbuilding and Carrier Integration Center and transferred to a Qualified Shipbuilder as defined in the third enactment of Chapter 790 of the 1998 Acts of the General Assembly. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Aircraft subject to tax under Chapter 15 (§ 58.1-1500<\/a> et seq.). <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> a. Motor fuels and alternative fuels for use<\/span> in a commercial watercraft, as defined in § 58.1-2201<\/a>, upon which a fuel tax is refunded pursuant to § 58.1-2259<\/a>.\n\t\t\tb. Fuels transactions upon which a fuel tax is refunded pursuant to subdivision A 22 of § 58.1-2259<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Sales<\/span> by a government agency of the official flags of the United States, the Commonwealth of Virginia, or of any county, city or town. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Materials<\/span> furnished by the State Board of Elections pursuant to §§ 24.2-404<\/a> through 24.2-407<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Watercraft as defined in § 58.1-1401<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Tangible personal property<\/span> used in and about a marine terminal under the supervision of the Virginia Port Authority for handling cargo, merchandise, freight and equipment. This exemption shall apply to agents, lessees, sublessees or users of tangible personal property<\/span> owned by or leased to the Virginia Port Authority and to property acquired or used by the Authority or by a nonstock, nonprofit corporation that operates a marine terminal or terminals on behalf of the Authority. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> Sales<\/span> by prisoners confined in state correctional facilities of artistic products personally made by the prisoners as authorized by § 53.1-46<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

12.<\/span> Tangible personal property<\/span> for use<\/span> or consumption by the Virginia Department<\/span> for the Blind and Vision Impaired or any nominee, as defined in § 51.5-60<\/a>, of such Department<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

13.<\/span> [Expired.] <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

14.<\/span> Tangible personal property<\/span> sold to residents<\/span> and patients of the Virginia Veterans Care Center at a canteen operated by the Department<\/span> of Veterans Services. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

15.<\/span> Tangible personal property<\/span> for use<\/span> or consumption by any nonprofit organization whose members include the Commonwealth and other states and which is organized for the purpose of fostering interstate cooperation and excellence in government. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

16.<\/span> Tangible personal property<\/span> purchased for use<\/span> or consumption by any soil and conservation district which is organized in accordance with the provisions of Article 3 (§ 10.1-506<\/a> et seq.) of Chapter 5 of Title 10.1. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

17.<\/span> Tangible personal property<\/span> sold or leased to Alexandria Transit Company, Greater Lynchburg Transit Company, GRTC Transit System, or Greater Roanoke Transit Company, or to any other transit company that is owned, operated, or controlled by any county, city, or town, or any combination thereof, that provides public transportation services, and\/or tangible personal property<\/span> sold or leased to any county, city, or town, or any combination thereof, that is transferred to any of the companies set forth in this subdivision owned, operated, or controlled by any county, city, or town, or any combination thereof, that provides public transportation services. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

18.<\/span> [Expired.] <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

19.<\/span> Effective through June 30, 2025, gold, silver, or platinum bullion<\/span> or legal tender coins<\/span>. “Gold, silver, or platinum bullion<\/span>” means gold, silver, or platinum, and any combination thereof, that has gone through a refining process and is in a state or condition such that its value depends on its mass and purity and not on its form, numismatic value, or other value. Gold, silver, or platinum bullion<\/span> may contain other metals or substances, provided that the other substances by themselves have minimal value compared with the value of the gold, silver, or platinum. “Legal tender coins<\/span>” means coins of any metal content issued by a government as a medium of exchange or payment of debts. “Gold, silver, or platinum bullion<\/span>” and “legal tender coins<\/span>” do not include jewelry or works of art. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

20.<\/span> Tangible personal property<\/span> sold by a sheriff at a correctional facility pursuant to § 53.1-127.1<\/a> and sales<\/span> of prepared food within such correctional facility. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nGOVERNMENTAL AND COMMODITIES EXEMPTIONS (\u00a7 58.1-609.1)\n\nThe tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7\n58.1-605 and 58.1-606 shall not apply to the following:\n\n1. Fuels which are subject to the tax imposed by Chapter 22 (§ 58.1-2200 et\nseq.). Persons who are refunded any such fuel tax shall, however, be subject to\nthe tax imposed by this chapter, unless such taxes would be specifically\nexempted pursuant to any provision of this section.\n\n2. Motor vehicles, trailers, semitrailers, mobile homes and travel trailers.\n\n3. Gas, electricity, or water when delivered to consumers through mains, lines,\nor pipes.\n\n4. Tangible personal property for use or consumption by the Commonwealth, any\npolitical subdivision of the Commonwealth, or the United States. This exclusion\nshall not apply to sales and leases to privately owned financial and other\nprivately owned corporations chartered by the United States. Further, this\nexemption shall not apply to tangible personal property which is acquired by the\nCommonwealth or any of its political subdivisions and then transferred to\nprivate businesses for their use in a facility or real property improvement to\nbe used by a private entity or for nongovernmental purposes other than tangible\npersonal property acquired by the Herbert H. Bateman Advanced Shipbuilding and\nCarrier Integration Center and transferred to a Qualified Shipbuilder as defined\nin the third enactment of Chapter 790 of the 1998 Acts of the General Assembly.\n\n5. Aircraft subject to tax under Chapter 15 (§ 58.1-1500 et seq.).\n\n6. a. Motor fuels and alternative fuels for use in a commercial watercraft, as\ndefined in § 58.1-2201, upon which a fuel tax is refunded pursuant to\n§ 58.1-2259.\n\t\t\tb. Fuels transactions upon which a fuel tax is refunded pursuant to\nsubdivision A 22 of § 58.1-2259.\n\n7. Sales by a government agency of the official flags of the United States, the\nCommonwealth of Virginia, or of any county, city or town.\n\n8. Materials furnished by the State Board of Elections pursuant to §§\n24.2-404 through 24.2-407.\n\n9. Watercraft as defined in § 58.1-1401.\n\n10. Tangible personal property used in and about a marine terminal under the\nsupervision of the Virginia Port Authority for handling cargo, merchandise,\nfreight and equipment. This exemption shall apply to agents, lessees, sublessees\nor users of tangible personal property owned by or leased to the Virginia Port\nAuthority and to property acquired or used by the Authority or by a nonstock,\nnonprofit corporation that operates a marine terminal or terminals on behalf of\nthe Authority.\n\n11. Sales by prisoners confined in state correctional facilities of artistic\nproducts personally made by the prisoners as authorized by § 53.1-46.\n\n12. Tangible personal property for use or consumption by the Virginia Department\nfor the Blind and Vision Impaired or any nominee, as defined in § 51.5-60,\nof such Department.\n\n13. [Expired.]\n\n14. Tangible personal property sold to residents and patients of the Virginia\nVeterans Care Center at a canteen operated by the Department of Veterans\nServices.\n\n15. Tangible personal property for use or consumption by any nonprofit\norganization whose members include the Commonwealth and other states and which\nis organized for the purpose of fostering interstate cooperation and excellence\nin government.\n\n16. Tangible personal property purchased for use or consumption by any soil and\nconservation district which is organized in accordance with the provisions of\nArticle 3 (§ 10.1-506 et seq.) of Chapter 5 of Title 10.1.\n\n17. Tangible personal property sold or leased to Alexandria Transit Company,\nGreater Lynchburg Transit Company, GRTC Transit System, or Greater Roanoke\nTransit Company, or to any other transit company that is owned, operated, or\ncontrolled by any county, city, or town, or any combination thereof, that\nprovides public transportation services, and\/or tangible personal property sold\nor leased to any county, city, or town, or any combination thereof, that is\ntransferred to any of the companies set forth in this subdivision owned,\noperated, or controlled by any county, city, or town, or any combination\nthereof, that provides public transportation services.\n\n18. [Expired.]\n\n19. Effective through June 30, 2025, gold, silver, or platinum bullion or legal\ntender coins. “Gold, silver, or platinum bullion” means gold,\nsilver, or platinum, and any combination thereof, that has gone through a\nrefining process and is in a state or condition such that its value depends on\nits mass and purity and not on its form, numismatic value, or other value. Gold,\nsilver, or platinum bullion may contain other metals or substances, provided\nthat the other substances by themselves have minimal value compared with the\nvalue of the gold, silver, or platinum. “Legal tender coins” means\ncoins of any metal content issued by a government as a medium of exchange or\npayment of debts. “Gold, silver, or platinum bullion” and\n“legal tender coins” do not include jewelry or works of art.\n\n20. Tangible personal property sold by a sheriff at a correctional facility\npursuant to § 53.1-127.1 and sales of prepared food within such\ncorrectional facility.\n\nHISTORY: 1993, c. 310; 1995, cc. 617, 664; 1998, c. 812; 1999, cc. 401, 471,\n762, 776; 2000, cc. 487, 493, 729, 758; 2002, c. 877; 2003, cc. 657, 670; 2005,\ncc. 46, 116; 2007, cc. 176, 817; 2008, c. 554; 2011, c. 165; 2012, cc. 95, 276;\n2015, cc. 42, 382, 620, 629; 2016, cc. 34, 392; 2017, cc. 48, 445; 2022, cc. 12,\n634, 643.","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}}