{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-610.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-610.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-610.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-610.1.html"}],"law_id":70753,"edition_id":1,"section_id":70753,"structure_id":12899,"section_number":"58.1-610.1","catch_line":"Modular building manufacturers and retailers","history":"2000, c. 425.","full_text":"The retail sale of a modular building, as defined by \u00a7 58.1-602, by a modular building manufacturer or modular building retailer, as defined by \u00a7 58.1-602, shall be subject to the tax authorized by this chapter upon sixty percent of the retail sales price. If the modular building manufacturer has paid such tax on the cost price of materials incorporated in a modular building that has been constructed for sale without installation, it may credit against the tax shown to be due on the return the amount of sales or use tax paid on the cost of materials used in fabricating such a modular building.","order_by":null,"text":{"0":{"id":255209,"text":"The retail sale of a modular building, as defined by \u00a7 58.1-602, by a modular building manufacturer or modular building retailer, as defined by \u00a7 58.1-602, shall be subject to the tax authorized by this chapter upon sixty percent of the retail sales price. If the modular building manufacturer has paid such tax on the cost price of materials incorporated in a modular building that has been constructed for sale without installation, it may credit against the tax shown to be due on the return the amount of sales or use tax paid on the cost of materials used in fabricating such a modular building.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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 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holiday","url":"\/58.1-639.1\/","token":"58.1\/I\/6\/58.1-639.1","metadata":false}],"previous_section":{"id":74994,"structure_id":12899,"section_number":"58.1-610","catch_line":"Contractors","url":"\/58.1-610\/","token":"58.1\/I\/6\/58.1-610","metadata":false},"next_section":{"id":62019,"structure_id":12899,"section_number":"58.1-611","catch_line":"Credit for taxes paid in another state","url":"\/58.1-611\/","token":"58.1\/I\/6\/58.1-611","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-610.1\/","history_text":"<p>This law was first created in 2000. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?001+ful+CHAP0425\">425<\/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.<\/p>","references":[{"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\/"}],"permalink":{"id":254697,"object_type":"law","relational_id":70753,"identifier":"58.1-610.1","token":"58.1\/I\/6\/58.1-610.1","url":"\/58.1-610.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-610.1\/","token":"58.1\/I\/6\/58.1-610.1","dublin_core":{"Title":"Modular building manufacturers and retailers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-610.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">retail sale<\/span> of a modular building, as defined by \u00a7&nbsp;<a class=\"law\" title=\"Definitions\" href=\"\/58.1-602\/\">58.1-602<\/a>, by a <span class=\"dictionary\">modular building manufacturer<\/span> or <span class=\"dictionary\">modular building retailer<\/span>, as defined by \u00a7&nbsp;<a class=\"law\" title=\"Definitions\" href=\"\/58.1-602\/\">58.1-602<\/a>, shall be subject to the tax authorized by this chapter upon sixty percent of the <span class=\"dictionary\">retail sales<\/span> price. If the <span class=\"dictionary\">modular building manufacturer<\/span> has paid such tax on the <span class=\"dictionary\">cost price<\/span> of <span class=\"dictionary\">materials<\/span> incorporated in a modular building that has been constructed for sale without installation, it may credit against the tax shown to be due on the return the amount of sales or <span class=\"dictionary\">use<\/span> tax paid on the cost of <span class=\"dictionary\">materials<\/span> used in fabricating such a modular building.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nMODULAR BUILDING MANUFACTURERS AND RETAILERS (\u00a7 58.1-610.1)\n\nThe retail sale of a modular building, as defined by \u00a7 58.1-602, by a modular\nbuilding manufacturer or modular building retailer, as defined by \u00a7 58.1-602,\nshall be subject to the tax authorized by this chapter upon sixty percent of the\nretail sales price. If the modular building manufacturer has paid such tax on\nthe cost price of materials incorporated in a modular building that has been\nconstructed for sale without installation, it may credit against the tax shown\nto be due on the return the amount of sales or use tax paid on the cost of\nmaterials used in fabricating such a modular building.\n\nHISTORY: 2000, c. 425.","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}}