{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-609.6.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-609.6.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-609.6.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-609.6.html"}],"law_id":78185,"edition_id":1,"section_id":78185,"structure_id":12899,"section_number":"58.1-609.6","catch_line":"Media-related exemptions","history":"1993, c. 310; 1994, c. 446; 1995, cc. 101, 171, 719; 1997, cc. 307, 717, 822, 824; 1998, cc. 645, 812; 2002, cc. 183, 228, 777; 2003, cc. 911, 916; 2004, cc. 63, 101, 590, 606, 821; 2007, cc. 58, 604; 2008, cc. 138, 545; 2012, cc. 275, 411, 477; 2017, cc. 54, 412, 441; 2020, cc. 966, 967; 2022, cc. 434, 435, 481; 2025, cc. 307, 318.","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\nLeasing, renting, or licensing of copyright audio or video tapes and films for public exhibition at motion picture theaters or by licensed radio and television stations.2\n\n(i)  Broadcasting equipment and parts and accessories thereto and towers used or to be used by commercial radio and television companies, wired or land-based wireless cable television systems, common carriers or video programmers using an open video system or other video platform provided by telephone common carriers, or concerns that are under the regulation and supervision of the Federal Communications Commission and (ii) amplification, transmission, distribution, and network equipment used or to be used by wired or land-based wireless (a) cable television systems, (b) open video systems, or (c) telephone common carriers.3\n\nAny publication issued daily or regularly at average intervals not exceeding three months and advertising supplements and any other printed matter ultimately distributed with or as part of such publications; however, newsstand sales of the same are taxable. As used in this subdivision, the term &#8220;newsstand sales&#8221; shall not include sales of back copies of publications by the publisher or his agent.4\n\nCatalogs, letters, brochures, reports, and similar printed materials, except administrative supplies, the envelopes, containers, and labels used for packaging and mailing same, and paper furnished to a printer for fabrication into such printed materials, when stored for 12 months or less in the Commonwealth and distributed for use outside the Commonwealth. As used in this subdivision, &#8220;administrative supplies&#8221; includes letterhead, envelopes, and other stationery and invoices, billing forms, payroll forms, price lists, time cards, computer cards, and similar supplies. Notwithstanding the provisions of subdivision 5 or the definition of &#8220;advertising&#8221; contained in &#xA7; 58.1-602, (i) any advertising business located outside the Commonwealth that purchases printing from a printer within the Commonwealth shall not be deemed the user or consumer of the printed materials when such purchases would have been exempt under this subdivision and (ii) from July 1, 1995, through June 30, 2002, and beginning July 1, 2002, and ending July 1, 2028, any advertising business that purchases printing from a printer within the Commonwealth shall not be deemed the user or consumer of the printed materials when such purchases would have been exempt under subdivision 3 or this subdivision, provided that the advertising agency shall certify to the Tax Commissioner, upon request, that such printed material was distributed outside the Commonwealth and such certification shall be retained as a part of the transaction record and shall be subject to further review by the Tax Commissioner.5\n\nAdvertising as defined in &#xA7; 58.1-602.6\n\nBeginning July 1, 1995, and ending July 1, 2027:\n\t\t\ta. (i)  The lease, rental, license, sale, other transfer, or use of any audio or video tape, film, or other audiovisual work where the transferee or user acquires or has acquired the work for the purpose of licensing, distributing, broadcasting, commercially exhibiting, or reproducing the work or using or incorporating the work into another such work; (ii) the provision of production services or fabrication in connection with the production of any portion of such audiovisual work, including scriptwriting, photography, sound, musical composition, special effects, animation, adaptation, dubbing, mixing, editing, cutting, and provision of production facilities or equipment; or (iii) the transfer or use of tangible personal property, including scripts, musical scores, storyboards, artwork, film, tapes, and other media, incident to the performance of such services or fabrication; however, audiovisual works and incidental tangible personal property described in clauses (i) and (iii) shall be subject to tax as otherwise provided in this chapter to the extent of the value of their tangible components prior to their use in the production of any audiovisual work and prior to their enhancement by any production service; and\n\t\t\tb. Equipment and parts and accessories thereto used or to be used in the production of such audiovisual works.7\n\nBeginning July 1, 1998, and ending July 1, 2022, textbooks and other educational materials withdrawn from inventory at book-publishing distribution facilities for free distribution to professors and other individuals who have an educational focus.","order_by":null,"text":{"0":{"id":280259,"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":280260,"text":"Leasing, renting, or licensing of copyright audio or video tapes and films for public exhibition at motion picture theaters or by licensed radio and television stations.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":280261,"text":"(i)  Broadcasting equipment and parts and accessories thereto and towers used or to be used by commercial radio and television companies, wired or land-based wireless cable television systems, common carriers or video programmers using an open video system or other video platform provided by telephone common carriers, or concerns that are under the regulation and supervision of the Federal Communications Commission and (ii) amplification, transmission, distribution, and network equipment used or to be used by wired or land-based wireless (a) cable television systems, (b) open video systems, or (c) telephone common carriers.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":280262,"text":"Any publication issued daily or regularly at average intervals not exceeding three months and advertising supplements and any other printed matter ultimately distributed with or as part of such publications; however, newsstand sales of the same are taxable. As used in this subdivision, the term &#8220;newsstand sales&#8221; shall not include sales of back copies of publications by the publisher or his agent.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":280263,"text":"Catalogs, letters, brochures, reports, and similar printed materials, except administrative supplies, the envelopes, containers, and labels used for packaging and mailing same, and paper furnished to a printer for fabrication into such printed materials, when stored for 12 months or less in the Commonwealth and distributed for use outside the Commonwealth. As used in this subdivision, &#8220;administrative supplies&#8221; includes letterhead, envelopes, and other stationery and invoices, billing forms, payroll forms, price lists, time cards, computer cards, and similar supplies. Notwithstanding the provisions of subdivision 5 or the definition of &#8220;advertising&#8221; contained in &#xA7; 58.1-602, (i) any advertising business located outside the Commonwealth that purchases printing from a printer within the Commonwealth shall not be deemed the user or consumer of the printed materials when such purchases would have been exempt under this subdivision and (ii) from July 1, 1995, through June 30, 2002, and beginning July 1, 2002, and ending July 1, 2028, any advertising business that purchases printing from a printer within the Commonwealth shall not be deemed the user or consumer of the printed materials when such purchases would have been exempt under subdivision 3 or this subdivision, provided that the advertising agency shall certify to the Tax Commissioner, upon request, that such printed material was distributed outside the Commonwealth and such certification shall be retained as a part of the transaction record and shall be subject to further review by the Tax Commissioner.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":280264,"text":"Advertising as defined in &#xA7; 58.1-602.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":280265,"text":"Beginning July 1, 1995, and ending July 1, 2027:\n\t\t\ta. (i)  The lease, rental, license, sale, other transfer, or use of any audio or video tape, film, or other audiovisual work where the transferee or user acquires or has acquired the work for the purpose of licensing, distributing, broadcasting, commercially exhibiting, or reproducing the work or using or incorporating the work into another such work; (ii) the provision of production services or fabrication in connection with the production of any portion of such audiovisual work, including scriptwriting, photography, sound, musical composition, special effects, animation, adaptation, dubbing, mixing, editing, cutting, and provision of production facilities or equipment; or (iii) the transfer or use of tangible personal property, including scripts, musical scores, storyboards, artwork, film, tapes, and other media, incident to the performance of such services or fabrication; however, audiovisual works and incidental tangible personal property described in clauses (i) and (iii) shall be subject to tax as otherwise provided in this chapter to the extent of the value of their tangible components prior to their use in the production of any audiovisual work and prior to their enhancement by any production service; and\n\t\t\tb. Equipment and parts and accessories thereto used or to be used in the production of such audiovisual works.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":280266,"text":"Beginning July 1, 1998, and ending July 1, 2022, textbooks and other educational materials withdrawn from inventory at book-publishing distribution facilities for free distribution to professors and other individuals who have an educational focus.","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6"}},"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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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":80655,"structure_id":12899,"section_number":"58.1-609.5","catch_line":"Service exemptions","url":"\/58.1-609.5\/","token":"58.1\/I\/6\/58.1-609.5","metadata":false},"next_section":{"id":65082,"structure_id":12899,"section_number":"58.1-609.7","catch_line":"Repealed","url":"\/58.1-609.7\/","token":"58.1\/I\/6\/58.1-609.7","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-609.6\/","history_text":"<p>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 14 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 <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?941+ful+CHAP0446\">446<\/a>; in 1995, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?951+ful+CHAP0101\">101<\/a>, <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?951+ful+CHAP0171\">171<\/a>, and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?951+ful+CHAP0719\">719<\/a>; in 1997, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0307\">307<\/a>, <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0717\">717<\/a>, <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0822\">822<\/a>, and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0824\">824<\/a>; in 1998, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?981+ful+CHAP0645\">645<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?981+ful+CHAP0812\">812<\/a>; in 2002, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?021+ful+CHAP0183\">183<\/a>, <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?021+ful+CHAP0228\">228<\/a>, and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?021+ful+CHAP0777\">777<\/a>; in 2003, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP0911\">911<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP0916\">916<\/a>; in 2004, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?041+ful+CHAP0063\">63<\/a>, <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?041+ful+CHAP0101\">101<\/a>, <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?041+ful+CHAP0590\">590<\/a>, <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?041+ful+CHAP0606\">606<\/a>, and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?041+ful+CHAP0821\">821<\/a>; in 2007, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?071+ful+CHAP0058\">58<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?071+ful+CHAP0604\">604<\/a>; in 2008, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?081+ful+CHAP0138\">138<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?081+ful+CHAP0545\">545<\/a>; in 2012, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0275\">275<\/a>, <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0411\">411<\/a>, and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0477\">477<\/a>; in 2017, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?171+ful+CHAP0054\">54<\/a>, <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?171+ful+CHAP0412\">412<\/a>, and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?171+ful+CHAP0441\">441<\/a>; in 2020, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP0966\">966<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP0967\">967<\/a>; in 2022, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?221+ful+CHAP0434\">434<\/a>, <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?221+ful+CHAP0435\">435<\/a>, and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?221+ful+CHAP0481\">481<\/a>; in 2025, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?251+ful+CHAP0307\">307<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?251+ful+CHAP0318\">318<\/a>.<\/p>","references":[{"id":69050,"section_number":"58.1-609.3","catch_line":"Commercial and industrial exemptions","order_by":null,"url":"\/58.1-609.3\/"},{"id":74994,"section_number":"58.1-610","catch_line":"Contractors","order_by":null,"url":"\/58.1-610\/"}],"refers_to":[{"id":78097,"section_number":"58.1-602","catch_line":"Definitions","order_by":null,"url":"\/58.1-602\/"},{"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":254685,"object_type":"law","relational_id":78185,"identifier":"58.1-609.6","token":"58.1\/I\/6\/58.1-609.6","url":"\/58.1-609.6\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-609.6\/","token":"58.1\/I\/6\/58.1-609.6","dublin_core":{"Title":"Media-related exemptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-609.6","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7&nbsp;<a class=\"law\" title=\"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\" href=\"\/58.1-605\/\">58.1-605<\/a> and <a class=\"law\" 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\" href=\"\/58.1-606\/\">58.1-606<\/a> shall not apply to the following:<\/p><\/section>\n\t\t\t\t\t\t<section id=\"1\"><p><span class=\"prefix-number\">1.<\/span> Leasing, renting, or licensing of copyright audio or video tapes and films for public exhibition at <span class=\"dictionary\">motion<\/span> picture theaters or by licensed radio and television stations. <a id=\"paragraph-280260\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-609.6\/#1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"2\"><p><span class=\"prefix-number\">2.<\/span> (i)  Broadcasting equipment and parts and accessories thereto and towers used or to be used by commercial radio and television companies, wired or land-based wireless cable television systems, common carriers or <span class=\"dictionary\">video programmers<\/span> using an <span class=\"dictionary\">open video system<\/span> or other video platform provided by telephone common carriers, or concerns that are under the regulation and supervision of the Federal Communications Commission and (ii) <span class=\"dictionary\">amplification, transmission, <span class=\"dictionary\">distribution<\/span>, and network equipment<\/span> used or to be used by wired or land-based wireless (a) cable television systems, (b) <span class=\"dictionary\">open video systems<\/span>, or (c) telephone common carriers. <a id=\"paragraph-280261\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-609.6\/#2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"3\"><p><span class=\"prefix-number\">3.<\/span> Any publication issued daily or regularly at average intervals not exceeding three months and <span class=\"dictionary\">advertising<\/span> supplements and any other printed matter ultimately distributed with or as part of such publications; however, newsstand <span class=\"dictionary\">sales<\/span> of the same are taxable. As used in this subdivision, the term &#8220;newsstand <span class=\"dictionary\">sales<\/span>&#8221; shall not include <span class=\"dictionary\">sales<\/span> of back copies of publications by the publisher or his agent. <a id=\"paragraph-280262\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-609.6\/#3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"4\"><p><span class=\"prefix-number\">4.<\/span> Catalogs, letters, brochures, reports, and similar printed <span class=\"dictionary\">materials<\/span>, except <span class=\"dictionary\">administrative supplies<\/span>, the envelopes, containers, and labels used for packaging and mailing same, and paper furnished to a printer for fabrication into such printed <span class=\"dictionary\">materials<\/span>, when stored for 12 months or less <span class=\"dictionary\">in the Commonwealth<\/span> and distributed for <span class=\"dictionary\">use<\/span> outside the Commonwealth. As used in this subdivision, &#8220;<span class=\"dictionary\">administrative supplies<\/span>&#8221; includes letterhead, envelopes, and other stationery and invoices, billing forms, payroll forms, price lists, time cards, computer cards, and similar supplies. Notwithstanding the provisions of subdivision 5 or the definition of &#8220;<span class=\"dictionary\">advertising<\/span>&#8221; contained in &#xA7; <a class=\"law\" title=\"Definitions\" href=\"\/58.1-602\/\">58.1-602<\/a>, (i) any <span class=\"dictionary\">advertising<\/span> <span class=\"dictionary\">business<\/span> located outside the Commonwealth that purchases printing from a printer within the Commonwealth shall not be deemed the user or consumer of the printed <span class=\"dictionary\">materials<\/span> when such purchases would have been exempt under this subdivision and (ii) from July 1, 1995, through June 30, 2002, and beginning July 1, 2002, and ending July 1, 2028, any <span class=\"dictionary\">advertising<\/span> <span class=\"dictionary\">business<\/span> that purchases printing from a printer within the Commonwealth shall not be deemed the user or consumer of the printed <span class=\"dictionary\">materials<\/span> when such purchases would have been exempt under subdivision 3 or this subdivision, provided that the <span class=\"dictionary\">advertising<\/span> agency shall certify to the <span class=\"dictionary\">Tax Commissioner<\/span>, upon request, that such printed <span class=\"dictionary\">material<\/span> was distributed outside the Commonwealth and such certification shall be retained as a part of the transaction record and shall be subject to further review by the <span class=\"dictionary\">Tax Commissioner<\/span>. <a id=\"paragraph-280263\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-609.6\/#4\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"5\"><p><span class=\"prefix-number\">5.<\/span> <span class=\"dictionary\">Advertising<\/span> as defined in &#xA7; <a class=\"law\" title=\"Definitions\" href=\"\/58.1-602\/\">58.1-602<\/a>. <a id=\"paragraph-280264\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-609.6\/#5\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"6\"><p><span class=\"prefix-number\">6.<\/span> Beginning July 1, 1995, and ending July 1, 2027:\n\t\t\ta. (i)  The lease, rental, license, <span class=\"dictionary\">sale<\/span>, other transfer, or <span class=\"dictionary\">use<\/span> of any audio or video tape, film, or other audiovisual work where the transferee or user acquires or has acquired the work for the purpose of licensing, distributing, broadcasting, commercially exhibiting, or reproducing the work or using or incorporating the work into another such work; (ii) the provision of production services or fabrication in connection with the production of any portion of such audiovisual work, including scriptwriting, photography, sound, musical composition, special effects, animation, adaptation, dubbing, mixing, editing, cutting, and provision of production facilities or equipment; or (iii) the transfer or <span class=\"dictionary\">use<\/span> of <span class=\"dictionary\">tangible personal property<\/span>, including scripts, musical scores, storyboards, artwork, film, tapes, and other media, incident to the performance of such services or fabrication; however, audiovisual works and incidental <span class=\"dictionary\">tangible personal property<\/span> described in clauses (i) and (iii) shall be subject to tax as otherwise provided in this chapter to the extent of the value of their tangible components prior to their <span class=\"dictionary\">use<\/span> in the production of any audiovisual work and prior to their enhancement by any production service; and\n\t\t\tb. Equipment and parts and accessories thereto used or to be used in the production of such audiovisual works. <a id=\"paragraph-280265\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-609.6\/#6\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"7\"><p><span class=\"prefix-number\">7.<\/span> Beginning July 1, 1998, and ending July 1, 2022, textbooks and other educational <span class=\"dictionary\">materials<\/span> withdrawn from inventory at book-publishing <span class=\"dictionary\">distribution<\/span> facilities for free <span class=\"dictionary\">distribution<\/span> to professors and other individuals who have an educational focus. <a id=\"paragraph-280266\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-609.6\/#7\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nMEDIA-RELATED EXEMPTIONS (\u00a7 58.1-609.6)\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. Leasing, renting, or licensing of copyright audio or video tapes and films\nfor public exhibition at motion picture theaters or by licensed radio and\ntelevision stations.\n\n2. (i)  Broadcasting equipment and parts and accessories thereto and towers used\nor to be used by commercial radio and television companies, wired or land-based\nwireless cable television systems, common carriers or video programmers using an\nopen video system or other video platform provided by telephone common carriers,\nor concerns that are under the regulation and supervision of the Federal\nCommunications Commission and (ii) amplification, transmission, distribution,\nand network equipment used or to be used by wired or land-based wireless (a)\ncable television systems, (b) open video systems, or (c) telephone common\ncarriers.\n\n3. Any publication issued daily or regularly at average intervals not exceeding\nthree months and advertising supplements and any other printed matter ultimately\ndistributed with or as part of such publications; however, newsstand sales of\nthe same are taxable. As used in this subdivision, the term &#8220;newsstand\nsales&#8221; shall not include sales of back copies of publications by the\npublisher or his agent.\n\n4. Catalogs, letters, brochures, reports, and similar printed materials, except\nadministrative supplies, the envelopes, containers, and labels used for\npackaging and mailing same, and paper furnished to a printer for fabrication\ninto such printed materials, when stored for 12 months or less in the\nCommonwealth and distributed for use outside the Commonwealth. As used in this\nsubdivision, &#8220;administrative supplies&#8221; includes letterhead,\nenvelopes, and other stationery and invoices, billing forms, payroll forms,\nprice lists, time cards, computer cards, and similar supplies. Notwithstanding\nthe provisions of subdivision 5 or the definition of &#8220;advertising&#8221;\ncontained in &#xA7; 58.1-602, (i) any advertising business located outside the\nCommonwealth that purchases printing from a printer within the Commonwealth\nshall not be deemed the user or consumer of the printed materials when such\npurchases would have been exempt under this subdivision and (ii) from July 1,\n1995, through June 30, 2002, and beginning July 1, 2002, and ending July 1,\n2028, any advertising business that purchases printing from a printer within the\nCommonwealth shall not be deemed the user or consumer of the printed materials\nwhen such purchases would have been exempt under subdivision 3 or this\nsubdivision, provided that the advertising agency shall certify to the Tax\nCommissioner, upon request, that such printed material was distributed outside\nthe Commonwealth and such certification shall be retained as a part of the\ntransaction record and shall be subject to further review by the Tax\nCommissioner.\n\n5. Advertising as defined in &#xA7; 58.1-602.\n\n6. Beginning July 1, 1995, and ending July 1, 2027:\n\t\t\ta. (i)  The lease, rental, license, sale, other transfer, or use of any audio\nor video tape, film, or other audiovisual work where the transferee or user\nacquires or has acquired the work for the purpose of licensing, distributing,\nbroadcasting, commercially exhibiting, or reproducing the work or using or\nincorporating the work into another such work; (ii) the provision of production\nservices or fabrication in connection with the production of any portion of such\naudiovisual work, including scriptwriting, photography, sound, musical\ncomposition, special effects, animation, adaptation, dubbing, mixing, editing,\ncutting, and provision of production facilities or equipment; or (iii) the\ntransfer or use of tangible personal property, including scripts, musical\nscores, storyboards, artwork, film, tapes, and other media, incident to the\nperformance of such services or fabrication; however, audiovisual works and\nincidental tangible personal property described in clauses (i) and (iii) shall\nbe subject to tax as otherwise provided in this chapter to the extent of the\nvalue of their tangible components prior to their use in the production of any\naudiovisual work and prior to their enhancement by any production service; and\n\t\t\tb. Equipment and parts and accessories thereto used or to be used in the\nproduction of such audiovisual works.\n\n7. Beginning July 1, 1998, and ending July 1, 2022, textbooks and other\neducational materials withdrawn from inventory at book-publishing distribution\nfacilities for free distribution to professors and other individuals who have an\neducational focus.\n\nHISTORY: 1993, c. 310; 1994, c. 446; 1995, cc. 101, 171, 719; 1997, cc. 307,\n717, 822, 824; 1998, cc. 645, 812; 2002, cc. 183, 228, 777; 2003, cc. 911, 916;\n2004, cc. 63, 101, 590, 606, 821; 2007, cc. 58, 604; 2008, cc. 138, 545; 2012,\ncc. 275, 411, 477; 2017, cc. 54, 412, 441; 2020, cc. 966, 967; 2022, cc. 434,\n435, 481; 2025, cc. 307, 318.","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}}