{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-609.12.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-609.12.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-609.12.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-609.12.html"}],"law_id":68864,"edition_id":1,"section_id":68864,"structure_id":12899,"section_number":"58.1-609.12","catch_line":"Reports to General Assembly on tax exemptions studies","history":"2005, c. 853; 2006, c. 559; 2009, c. 24.","full_text":"A\n\nThe Tax Commissioner shall determine the fiscal, economic and policy impact of each sales and use tax exemption set out in §§ 58.1-609.10 and 58.1-609.11 and report such findings to the Chairmen of the House Committee on Finance, the Senate Committee on Finance and Appropriations, and the House Committee on Appropriations no later than December 1 of each year. Subgroups of the exemptions shall be reviewed in periodic cycles and reports issued on a rotating basis in accordance with a schedule determined by the Tax Commissioner, excluding the sales and use tax exemptions for nonprofit entities provided by § 58.1-609.11, which shall be reviewed and reported on annually. When such reports have been completed for each subgroup of the sales and use tax exemptions, the Tax Commissioner shall repeat the process beginning with the subgroup of exemptions for which a report was made in 2007. No exemption shall be analyzed under the provisions of this section more frequently than once every five years, excluding the annual fiscal impact of the sales and use tax exemptions for nonprofit entities, which shall be studied each year.B\n\nWhen the Tax Commissioner investigates and analyzes the tax exemptions in \u00a7 58.1-609.10, the following information shall be considered and included in the report:1\n\nEstimate of foregone state and local revenues as a direct result of the exemption;2\n\nBeneficiaries of the exemption;3\n\nDirect or indirect local, state, or federal government assistance received by the persons or entities granted the exemption, to the extent such information is reasonably available;4\n\nThe extent to which the comparable person, entity, property, service, or industry is exempt from the retail sales and use tax in other states, particularly states contiguous to the Commonwealth;5\n\nAny external statutory, constitutional, or judicial mandates supporting the exemption;6\n\nOther Virginia taxes to which the person, entity, property, service, or industry is subject;7\n\nSimilar taxpayers who are not entitled to a retail sales and use tax exemption; and8\n\nOther criteria, facts or circumstances that may be relevant to the exemption.C\n\nWhen the Tax Commissioner investigates and analyzes the tax exemptions in § 58.1-609.11, he shall report on the extent to which the person, entity, property, service, or industry is exempt from the retail sales and use tax in other states, particularly states contiguous to the Commonwealth.D\n\nFor purposes of this section, the Department of Taxation and the Department of Agriculture and Consumer Services shall be allowed to share information when necessary to supplement the information required to be reported under this section.","order_by":null,"text":{"0":{"id":249285,"text":"The Tax Commissioner shall determine the fiscal, economic and policy impact of each sales and use tax exemption set out in §§ 58.1-609.10 and 58.1-609.11 and report such findings to the Chairmen of the House Committee on Finance, the Senate Committee on Finance and Appropriations, and the House Committee on Appropriations no later than December 1 of each year. Subgroups of the exemptions shall be reviewed in periodic cycles and reports issued on a rotating basis in accordance with a schedule determined by the Tax Commissioner, excluding the sales and use tax exemptions for nonprofit entities provided by § 58.1-609.11, which shall be reviewed and reported on annually. When such reports have been completed for each subgroup of the sales and use tax exemptions, the Tax Commissioner shall repeat the process beginning with the subgroup of exemptions for which a report was made in 2007. No exemption shall be analyzed under the provisions of this section more frequently than once every five years, excluding the annual fiscal impact of the sales and use tax exemptions for nonprofit entities, which shall be studied each year.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":249286,"text":"When the Tax Commissioner investigates and analyzes the tax exemptions in \u00a7 58.1-609.10, the following information shall be considered and included in the report:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":249287,"text":"Estimate of foregone state and local revenues as a direct result of the exemption;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":249288,"text":"Beneficiaries of the exemption;","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":249289,"text":"Direct or indirect local, state, or federal government assistance received by the persons or entities granted the exemption, to the extent such information is reasonably available;","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"5":{"id":249290,"text":"The extent to which the comparable person, entity, property, service, or industry is exempt from the retail sales and use tax in other states, particularly states contiguous to the Commonwealth;","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"B5"},"6":{"id":249291,"text":"Any external statutory, constitutional, or judicial mandates supporting the exemption;","type":"section","prefixes":["B","5"],"prefix":"5","entire_prefix":"B5","prefix_anchor":"B5","level":2,"prior_prefix":"B4","next_prefix":"B6"},"7":{"id":249292,"text":"Other Virginia taxes to which the person, entity, property, service, or industry is subject;","type":"section","prefixes":["B","6"],"prefix":"6","entire_prefix":"B6","prefix_anchor":"B6","level":2,"prior_prefix":"B5","next_prefix":"B7"},"8":{"id":249293,"text":"Similar taxpayers who are not entitled to a retail sales and use tax exemption; and","type":"section","prefixes":["B","7"],"prefix":"7","entire_prefix":"B7","prefix_anchor":"B7","level":2,"prior_prefix":"B6","next_prefix":"B8"},"9":{"id":249294,"text":"Other criteria, facts or circumstances that may be relevant to the exemption.","type":"section","prefixes":["B","8"],"prefix":"8","entire_prefix":"B8","prefix_anchor":"B8","level":2,"prior_prefix":"B7","next_prefix":"C"},"10":{"id":249295,"text":"When the Tax Commissioner investigates and analyzes the tax exemptions in § 58.1-609.11, he shall report on the extent to which the person, entity, property, service, or industry is exempt from the retail sales and use tax in other states, particularly states contiguous to the Commonwealth.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B8","next_prefix":"D"},"11":{"id":249296,"text":"For purposes of this section, the Department of Taxation and the Department of Agriculture and Consumer Services shall be allowed to share information when necessary to supplement the information required to be reported under this section.","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 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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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":64022,"structure_id":12899,"section_number":"58.1-609.11","catch_line":"Exemptions for nonprofit entities","url":"\/58.1-609.11\/","token":"58.1\/I\/6\/58.1-609.11","metadata":false},"next_section":{"id":81042,"structure_id":12899,"section_number":"58.1-609.13","catch_line":"Exceptions to \u00a7 58.1-609.10","url":"\/58.1-609.13\/","token":"58.1\/I\/6\/58.1-609.13","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-609.12\/","history_text":"

This law was first created in 2005. The record of its establishment is cataloged in chapter 853<\/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 2 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 2006, chapter 559<\/a>; in 2009, chapter 24<\/a>.<\/p>","references":false,"refers_to":[{"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\/"}],"permalink":{"id":254657,"object_type":"law","relational_id":68864,"identifier":"58.1-609.12","token":"58.1\/I\/6\/58.1-609.12","url":"\/58.1-609.12\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-609.12\/","token":"58.1\/I\/6\/58.1-609.12","dublin_core":{"Title":"Reports to General Assembly on tax exemptions studies","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-609.12","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Tax Commissioner<\/span> shall determine the fiscal, economic and policy impact of each sales<\/span> and use<\/span> tax exemption set out in §§ 58.1-609.10<\/a> and 58.1-609.11<\/a> and report such findings<\/span> to the Chairmen of the House Committee on Finance, the Senate Committee on Finance and Appropriations, and the House Committee on Appropriations no later than December 1 of each year. Subgroups of the exemptions shall be reviewed in periodic cycles and reports issued on a rotating basis in accordance with a schedule determined by the Tax Commissioner<\/span>, excluding the sales<\/span> and use<\/span> tax exemptions for nonprofit entities provided by § 58.1-609.11<\/a>, which shall be reviewed and reported on annually. When such reports have been completed for each subgroup of the sales<\/span> and use<\/span> tax exemptions, the Tax Commissioner<\/span> shall repeat the process beginning with the subgroup of exemptions for which a report was made in 2007. No exemption shall be analyzed under the provisions of this section more frequently than once every five years, excluding the annual fiscal impact of the sales<\/span> and use<\/span> tax exemptions for nonprofit entities, which shall be studied each year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> When the Tax Commissioner<\/span> investigates and analyzes the tax exemptions in \u00a7 58.1-609.10<\/a>, the following information shall be considered and included in the report: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Estimate of foregone state and local revenues as a direct result of the exemption; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Beneficiaries of the exemption; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Direct or indirect local, state, or federal government assistance received by the persons<\/span> or entities granted the exemption, to the extent such information is reasonably available; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The extent to which the comparable person<\/span>, entity, property, service, or industry is exempt from the retail sales<\/span> and use<\/span> tax in other states, particularly states contiguous to the Commonwealth; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Any external statutory, constitutional, or judicial mandates<\/span> supporting the exemption; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Other Virginia taxes to which the person<\/span>, entity, property, service, or industry is subject; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Similar taxpayers<\/span> who are not entitled to a retail sales<\/span> and use<\/span> tax exemption; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Other criteria, facts<\/span> or circumstances that may be relevant to the exemption. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> When the Tax Commissioner<\/span> investigates and analyzes the tax exemptions in § 58.1-609.11<\/a>, he shall report on the extent to which the person<\/span>, entity, property, service, or industry is exempt from the retail sales<\/span> and use<\/span> tax in other states, particularly states contiguous to the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> For purposes of this section, the Department<\/span> of Taxation and the Department<\/span> of Agriculture and Consumer Services shall be allowed to share information when necessary to supplement the information required to be reported under this section. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREPORTS TO GENERAL ASSEMBLY ON TAX EXEMPTIONS STUDIES (\u00a7 58.1-609.12)\n\nA. The Tax Commissioner shall determine the fiscal, economic and policy impact\nof each sales and use tax exemption set out in §§ 58.1-609.10 and\n58.1-609.11 and report such findings to the Chairmen of the House Committee on\nFinance, the Senate Committee on Finance and Appropriations, and the House\nCommittee on Appropriations no later than December 1 of each year. Subgroups of\nthe exemptions shall be reviewed in periodic cycles and reports issued on a\nrotating basis in accordance with a schedule determined by the Tax Commissioner,\nexcluding the sales and use tax exemptions for nonprofit entities provided by\n§ 58.1-609.11, which shall be reviewed and reported on annually. When such\nreports have been completed for each subgroup of the sales and use tax\nexemptions, the Tax Commissioner shall repeat the process beginning with the\nsubgroup of exemptions for which a report was made in 2007. No exemption shall\nbe analyzed under the provisions of this section more frequently than once every\nfive years, excluding the annual fiscal impact of the sales and use tax\nexemptions for nonprofit entities, which shall be studied each year.\n\nB. When the Tax Commissioner investigates and analyzes the tax exemptions in \u00a7\n58.1-609.10, the following information shall be considered and included in the\nreport:\n\n 1. Estimate of foregone state and local revenues as a direct result of the\n exemption;\n\n 2. Beneficiaries of the exemption;\n\n 3. Direct or indirect local, state, or federal government assistance received\n by the persons or entities granted the exemption, to the extent such\n information is reasonably available;\n\n 4. The extent to which the comparable person, entity, property, service, or\n industry is exempt from the retail sales and use tax in other states,\n particularly states contiguous to the Commonwealth;\n\n 5. Any external statutory, constitutional, or judicial mandates supporting the\n exemption;\n\n 6. Other Virginia taxes to which the person, entity, property, service, or\n industry is subject;\n\n 7. Similar taxpayers who are not entitled to a retail sales and use tax\n exemption; and\n\n 8. Other criteria, facts or circumstances that may be relevant to the\n exemption.\n\nC. When the Tax Commissioner investigates and analyzes the tax exemptions in\n§ 58.1-609.11, he shall report on the extent to which the person, entity,\nproperty, service, or industry is exempt from the retail sales and use tax in\nother states, particularly states contiguous to the Commonwealth.\n\nD. For purposes of this section, the Department of Taxation and the Department\nof Agriculture and Consumer Services shall be allowed to share information when\nnecessary to supplement the information required to be reported under this\nsection.\n\nHISTORY: 2005, c. 853; 2006, c. 559; 2009, c. 24.","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}}