{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-609.5.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-609.5.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-609.5.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-609.5.html"}],"law_id":80655,"edition_id":1,"section_id":80655,"structure_id":12899,"section_number":"58.1-609.5","catch_line":"Service exemptions","history":"1993, c. 310; 1994, c. 595; 1998, c. 481; 2004, c. 607; 2006, c. 474; 2013, c. 90; 2023, c. 35.","full_text":"The tax imposed by this chapter or pursuant to the authority granted in \u00a7 58.1-605 or 58.1-606 shall not apply to the following:\n\n1\n\nProfessional, insurance, or personal service transactions which involve sales as inconsequential elements for which no separate charges are made; services rendered by repairmen for which a separate charge is made; and services not involving an exchange of tangible personal property which provide access to or use of the Internet and any other related electronic communication service, including software, data, content and other information services delivered electronically via the Internet.2\n\nAn amount separately charged for labor or services rendered in installing, applying, remodeling, or repairing property sold or rented.3\n\nTransportation charges separately stated.4\n\nSeparately stated charges for alterations to apparel, clothing and garments.5\n\nCharges for gift wrapping services performed by a nonprofit organization.6\n\nAn amount separately charged for labor or services rendered in connection with the modification of prewritten programs as defined in § 58.1-602.7\n\nCustom programs as defined in § 58.1-602.8\n\nAn amount separately charged for labor rendered in connection with diagnostic work for automotive repair and emergency roadside service for motor vehicles, as defined by § 46.2-100, regardless of whether there is a sale of a repair or replacement part or a shop supply charge.9\n\nThe sale or charges for any room or rooms, lodgings, or accommodations furnished to transients for more than 90 continuous days by any hotel, motel, inn, tourist camp, tourist cabin, camping grounds, club, or any other place in which rooms, lodging, space or accommodations are regularly furnished to transients for a consideration.10\n\nBeginning January 1, 1996, maintenance contracts, the terms of which provide for both repair or replacement parts and repair labor, shall be subject to tax upon one-half of the total charge for such contracts only. Persons providing maintenance pursuant to such a contract may purchase repair or replacement parts under a resale certificate of exemption. Warranty plans issued by an insurance company, which constitute insurance transactions, are subject to the provisions of subdivision 1 above.","order_by":null,"text":{"0":{"id":289058,"text":"The tax imposed by this chapter or pursuant to the authority granted in \u00a7 58.1-605 or 58.1-606 shall not apply to the following:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":289059,"text":"Professional, insurance, or personal service transactions which involve sales as inconsequential elements for which no separate charges are made; services rendered by repairmen for which a separate charge is made; and services not involving an exchange of tangible personal property which provide access to or use of the Internet and any other related electronic communication service, including software, data, content and other information services delivered electronically via the Internet.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":289060,"text":"An amount separately charged for labor or services rendered in installing, applying, remodeling, or repairing property sold or rented.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":289061,"text":"Transportation charges separately stated.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":289062,"text":"Separately stated charges for alterations to apparel, clothing and garments.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":289063,"text":"Charges for gift wrapping services performed by a nonprofit organization.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":289064,"text":"An amount separately charged for labor or services rendered in connection with the modification of prewritten programs as defined in § 58.1-602.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":289065,"text":"Custom programs as defined in § 58.1-602.","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":289066,"text":"An amount separately charged for labor rendered in connection with diagnostic work for automotive repair and emergency roadside service for motor vehicles, as defined by § 46.2-100, regardless of whether there is a sale of a repair or replacement part or a shop supply charge.","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":289067,"text":"The sale or charges for any room or rooms, lodgings, or accommodations furnished to transients for more than 90 continuous days by any hotel, motel, inn, tourist camp, tourist cabin, camping grounds, club, or any other place in which rooms, lodging, space or accommodations are regularly furnished to transients for a consideration.","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8","next_prefix":"10"},"10":{"id":289068,"text":"Beginning January 1, 1996, maintenance contracts, the terms of which provide for both repair or replacement parts and repair labor, shall be subject to tax upon one-half of the total charge for such contracts only. Persons providing maintenance pursuant to such a contract may purchase repair or replacement parts under a resale certificate of exemption. Warranty plans issued by an insurance company, which constitute insurance transactions, are subject to the provisions of subdivision 1 above.","type":"section","prefixes":["10"],"prefix":"10","entire_prefix":"10","prefix_anchor":"10","level":1,"prior_prefix":"9"}},"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 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holiday","url":"\/58.1-639.1\/","token":"58.1\/I\/6\/58.1-639.1","metadata":false}],"previous_section":{"id":86819,"structure_id":12899,"section_number":"58.1-609.4","catch_line":"Repealed","url":"\/58.1-609.4\/","token":"58.1\/I\/6\/58.1-609.4","metadata":false},"next_section":{"id":78185,"structure_id":12899,"section_number":"58.1-609.6","catch_line":"Media-related exemptions","url":"\/58.1-609.6\/","token":"58.1\/I\/6\/58.1-609.6","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-609.5\/","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 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 1994, chapter 595<\/a>; in 1998, chapter 481<\/a>; in 2004, chapter 607<\/a>; in 2006, chapter 474<\/a>; in 2013, chapter 90<\/a>; in 2023, chapter 35<\/a>.<\/p>","references":false,"refers_to":[{"id":82691,"section_number":"46.2-100","catch_line":"Definitions","order_by":null,"url":"\/46.2-100\/"},{"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":254681,"object_type":"law","relational_id":80655,"identifier":"58.1-609.5","token":"58.1\/I\/6\/58.1-609.5","url":"\/58.1-609.5\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-609.5\/","token":"58.1\/I\/6\/58.1-609.5","dublin_core":{"Title":"Service exemptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-609.5","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 58.1-605<\/a> or 58.1-606<\/a> shall not apply to the following:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Professional, insurance, or personal service transactions which involve sales<\/span> as inconsequential elements for which no separate charges are made; services rendered by repairmen for which a separate charge is made; and services not involving an exchange of tangible personal property<\/span> which provide access to or use<\/span> of the Internet and any other related electronic communication service, including software, data, content and other information services delivered electronically via the Internet. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> An amount separately charged for labor or services rendered in installing, applying, remodeling, or repairing property sold or rented. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Transportation charges separately stated. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Separately stated charges for alterations to apparel, clothing and garments. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Charges for gift wrapping services performed by a nonprofit organization. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> An amount separately charged for labor or services rendered in connection with the modification of prewritten programs<\/span> as defined in § 58.1-602<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Custom programs<\/span> as defined in § 58.1-602<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> An amount separately charged for labor rendered in connection with diagnostic work for automotive repair and emergency roadside service for motor vehicles<\/span>, as defined by § 46.2-100<\/a>, regardless of whether there is a sale<\/span> of a repair or replacement part or a shop supply charge. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> The sale<\/span> or charges for any room or rooms, lodgings, or accommodations<\/span> furnished to transients for more than 90 continuous days by any hotel, motel, inn, tourist camp, tourist cabin, camping grounds, club, or any other place in which rooms, lodging, space or accommodations<\/span> are regularly furnished to transients for a consideration. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Beginning January 1, 1996, maintenance contracts<\/span>, the terms of which provide for both repair or replacement parts and repair labor, shall be subject to tax upon one-half of the total charge for such contracts<\/span> only. Persons<\/span> providing maintenance pursuant to such a contract<\/span> may purchase repair or replacement parts under a resale certificate of exemption. Warranty plans issued by an insurance company, which constitute insurance transactions, are subject to the provisions of subdivision 1 above. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSERVICE EXEMPTIONS (\u00a7 58.1-609.5)\n\nThe tax imposed by this chapter or pursuant to the authority granted in \u00a7\n58.1-605 or 58.1-606 shall not apply to the following:\n\n1. Professional, insurance, or personal service transactions which involve sales\nas inconsequential elements for which no separate charges are made; services\nrendered by repairmen for which a separate charge is made; and services not\ninvolving an exchange of tangible personal property which provide access to or\nuse of the Internet and any other related electronic communication service,\nincluding software, data, content and other information services delivered\nelectronically via the Internet.\n\n2. An amount separately charged for labor or services rendered in installing,\napplying, remodeling, or repairing property sold or rented.\n\n3. Transportation charges separately stated.\n\n4. Separately stated charges for alterations to apparel, clothing and garments.\n\n5. Charges for gift wrapping services performed by a nonprofit organization.\n\n6. An amount separately charged for labor or services rendered in connection\nwith the modification of prewritten programs as defined in § 58.1-602.\n\n7. Custom programs as defined in § 58.1-602.\n\n8. An amount separately charged for labor rendered in connection with diagnostic\nwork for automotive repair and emergency roadside service for motor vehicles, as\ndefined by § 46.2-100, regardless of whether there is a sale of a repair or\nreplacement part or a shop supply charge.\n\n9. The sale or charges for any room or rooms, lodgings, or accommodations\nfurnished to transients for more than 90 continuous days by any hotel, motel,\ninn, tourist camp, tourist cabin, camping grounds, club, or any other place in\nwhich rooms, lodging, space or accommodations are regularly furnished to\ntransients for a consideration.\n\n10. Beginning January 1, 1996, maintenance contracts, the terms of which provide\nfor both repair or replacement parts and repair labor, shall be subject to tax\nupon one-half of the total charge for such contracts only. Persons providing\nmaintenance pursuant to such a contract may purchase repair or replacement parts\nunder a resale certificate of exemption. Warranty plans issued by an insurance\ncompany, which constitute insurance transactions, are subject to the provisions\nof subdivision 1 above.\n\nHISTORY: 1993, c. 310; 1994, c. 595; 1998, c. 481; 2004, c. 607; 2006, c. 474;\n2013, c. 90; 2023, c. 35.","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}}