{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-610.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-610.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-610.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-610.html"}],"law_id":74994,"edition_id":1,"section_id":74994,"structure_id":12899,"section_number":"58.1-610","catch_line":"Contractors","history":"Code 1950, \u00a7 58-441.15; 1966, c. 151; 1973, c. 224; 1977, c. 591; 1978, c. 207; 1980, cc. 611, 627; 1984, c. 675; 1986, c. 605; 1989, c. 739; 1992, cc. 404, 415; 1993, c. 310; 2000, c. 425; 2003, cc. 757, 758; 2010, c. 119; 2011, cc. 360, 851; 2017, cc. 436, 449; 2023, cc. 516, 517.","full_text":"A\n\nAny person who contracts orally, in writing, or by purchase order, to perform construction, reconstruction, installation, repair, or any other service with respect to real estate or fixtures thereon, and in connection therewith to furnish tangible personal property, shall be deemed to have purchased such tangible personal property for use or consumption. Any sale, distribution, or lease to or storage for such person shall be deemed a sale, distribution, or lease to or storage for the ultimate consumer and not for resale, and the dealer making the sale, distribution, or lease to or storage for such person shall be obligated to collect the tax to the extent required by this chapter.B\n\nAny person who contracts to perform services in this Commonwealth and is furnished tangible personal property for use under the contract by the person, or his agent or representative, for whom the contract is performed, and a sales or use tax has not been paid to this Commonwealth by the person supplying the tangible personal property, shall be deemed to be the consumer of the tangible personal property so used, and shall pay a use tax based on the fair market value of the tangible personal property so used, irrespective of whether or not any right, title or interest in the tangible personal property becomes vested in the contractor. This subsection, however, shall not apply to the industrial materials exclusion or the other industrial exclusions set out in § 58.1-609.3, including those set out in subdivisions 2, 3 and 4 thereof; the media-related exemptions set out in subdivision 2 of § 58.1-609.6; the governmental exclusions set out in subdivision 4 of § 58.1-609.1; the agricultural exclusions set forth in subdivisions 1 and 8 of § 58.1-609.2; or the exclusion for baptistries set forth in § 58.1-609.10.C\n\nAny person who contracts orally, in writing, or by purchase order to perform any service in the nature of equipment rental, and the principal part of that service is the furnishing of equipment or machinery which will not be under the exclusive control of the contractor, shall be liable for the sales or use tax on the gross proceeds from such contract to the same extent as the lessor of tangible personal property.D\n\nTangible personal property incorporated in real property construction which loses its identity as tangible personal property shall be deemed to be tangible personal property used or consumed within the meaning of this section.E\n\nNothing in this section shall be construed to (i) affect or limit the resale exclusion provided for in this chapter, or the industrial materials and other industrial exclusions set out in § 58.1-609.3, the exclusion for baptistries set out in § 58.1-609.10, or the partial exclusion for the sale of modular buildings as set out in § 58.1-610.1, or (ii) impose any sales or use tax with respect to the use in the performance of contracts with the United States, this Commonwealth, or any political subdivision thereof, of tangible personal property owned by a governmental body which actually is not used or consumed in the performance thereof.F\n\nNotwithstanding the other provisions of this section, any person engaged in the business of furnishing and installing locks and locking devices shall be deemed a retailer of such items and not a using or consuming contractor with respect to them.G\n\nNotwithstanding the other provisions of this section, any person or entity primarily engaged in the business of furnishing and installing tangible personal property that provides electronic or physical security on real property for the use of a financial institution, shall be deemed a retailer of such personal property, including when such personal property is installed on real property not for the use of a financial institution.","order_by":null,"text":{"0":{"id":269399,"text":"Any person who contracts orally, in writing, or by purchase order, to perform construction, reconstruction, installation, repair, or any other service with respect to real estate or fixtures thereon, and in connection therewith to furnish tangible personal property, shall be deemed to have purchased such tangible personal property for use or consumption. Any sale, distribution, or lease to or storage for such person shall be deemed a sale, distribution, or lease to or storage for the ultimate consumer and not for resale, and the dealer making the sale, distribution, or lease to or storage for such person shall be obligated to collect the tax to the extent required by this chapter.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":269400,"text":"Any person who contracts to perform services in this Commonwealth and is furnished tangible personal property for use under the contract by the person, or his agent or representative, for whom the contract is performed, and a sales or use tax has not been paid to this Commonwealth by the person supplying the tangible personal property, shall be deemed to be the consumer of the tangible personal property so used, and shall pay a use tax based on the fair market value of the tangible personal property so used, irrespective of whether or not any right, title or interest in the tangible personal property becomes vested in the contractor. This subsection, however, shall not apply to the industrial materials exclusion or the other industrial exclusions set out in § 58.1-609.3, including those set out in subdivisions 2, 3 and 4 thereof; the media-related exemptions set out in subdivision 2 of § 58.1-609.6; the governmental exclusions set out in subdivision 4 of § 58.1-609.1; the agricultural exclusions set forth in subdivisions 1 and 8 of § 58.1-609.2; or the exclusion for baptistries set forth in § 58.1-609.10.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":269401,"text":"Any person who contracts orally, in writing, or by purchase order to perform any service in the nature of equipment rental, and the principal part of that service is the furnishing of equipment or machinery which will not be under the exclusive control of the contractor, shall be liable for the sales or use tax on the gross proceeds from such contract to the same extent as the lessor of tangible personal property.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":269402,"text":"Tangible personal property incorporated in real property construction which loses its identity as tangible personal property shall be deemed to be tangible personal property used or consumed within the meaning of this section.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":269403,"text":"Nothing in this section shall be construed to (i) affect or limit the resale exclusion provided for in this chapter, or the industrial materials and other industrial exclusions set out in § 58.1-609.3, the exclusion for baptistries set out in § 58.1-609.10, or the partial exclusion for the sale of modular buildings as set out in § 58.1-610.1, or (ii) impose any sales or use tax with respect to the use in the performance of contracts with the United States, this Commonwealth, or any political subdivision thereof, of tangible personal property owned by a governmental body which actually is not used or consumed in the performance thereof.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":269404,"text":"Notwithstanding the other provisions of this section, any person engaged in the business of furnishing and installing locks and locking devices shall be deemed a retailer of such items and not a using or consuming contractor with respect to them.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"6":{"id":269405,"text":"Notwithstanding the other provisions of this section, any person or entity primarily engaged in the business of furnishing and installing tangible personal property that provides electronic or physical security on real property for the use of a financial institution, shall be deemed a retailer of such personal property, including when such personal property is installed on real property not for the use of a financial institution.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F"}},"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":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},"next_section":{"id":70753,"structure_id":12899,"section_number":"58.1-610.1","catch_line":"Modular building manufacturers and retailers","url":"\/58.1-610.1\/","token":"58.1\/I\/6\/58.1-610.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-610\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 16 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 1966, chapter 151; in 1973, chapter 224; in 1977, chapter 591; in 1978, chapter 207; in 1980, chapters 611 and 627; in 1984, chapter 675; in 1986, chapter 605; in 1989, chapter 739; in 1992, chapters 404 and 415; in 1993, chapter 310; in 2000, chapter 425<\/a>; in 2003, chapters 757<\/a> and 758<\/a>; in 2010, chapter 119<\/a>; in 2011, chapters 360<\/a> and 851<\/a>; in 2017, chapters 436<\/a> and 449<\/a>; in 2023, chapters 516<\/a> and 517<\/a>.<\/p>","references":[{"id":72336,"section_number":"58.1-1812","catch_line":"Assessment of omitted taxes by the Department of Taxation","order_by":null,"url":"\/58.1-1812\/"}],"refers_to":[{"id":75872,"section_number":"58.1-609.1","catch_line":"Governmental and commodities exemptions","order_by":null,"url":"\/58.1-609.1\/"},{"id":74403,"section_number":"58.1-609.10","catch_line":"Miscellaneous exemptions","order_by":null,"url":"\/58.1-609.10\/"},{"id":79573,"section_number":"58.1-609.2","catch_line":"Agricultural exemptions","order_by":null,"url":"\/58.1-609.2\/"},{"id":69050,"section_number":"58.1-609.3","catch_line":"Commercial and industrial exemptions","order_by":null,"url":"\/58.1-609.3\/"},{"id":78185,"section_number":"58.1-609.6","catch_line":"Media-related exemptions","order_by":null,"url":"\/58.1-609.6\/"},{"id":70753,"section_number":"58.1-610.1","catch_line":"Modular building manufacturers and retailers","order_by":null,"url":"\/58.1-610.1\/"}],"permalink":{"id":254693,"object_type":"law","relational_id":74994,"identifier":"58.1-610","token":"58.1\/I\/6\/58.1-610","url":"\/58.1-610\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-610\/","token":"58.1\/I\/6\/58.1-610","dublin_core":{"Title":"Contractors","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-610","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person<\/span> who contracts<\/span> orally, in writing, or by purchase order<\/span>, to perform construction, reconstruction, installation, repair, or any other service with respect to real estate or fixtures thereon, and in connection therewith to furnish tangible personal property<\/span>, shall be deemed to have purchased such tangible personal property<\/span> for use<\/span> or consumption. Any sale<\/span>, distribution<\/span>, or lease to or storage<\/span> for such person<\/span> shall be deemed a sale<\/span>, distribution<\/span>, or lease to or storage<\/span> for the ultimate consumer and not for resale, and the dealer making the sale<\/span>, distribution<\/span>, or lease to or storage<\/span> for such person<\/span> shall be obligated to collect the tax to the extent required by this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any person<\/span> who contracts<\/span> to perform services in this Commonwealth<\/span> and is furnished tangible personal property<\/span> for use<\/span> under the contract<\/span> by the person<\/span>, or his agent or representative, for whom the contract<\/span> is performed, and a sales<\/span> or use<\/span> tax has not been paid to this Commonwealth by the person<\/span> supplying the tangible personal property<\/span>, shall be deemed to be the consumer of the tangible personal property<\/span> so used, and shall pay a use<\/span> tax based on the fair market value of the tangible personal property<\/span> so used, irrespective of whether or not any right, title or interest in the tangible personal property<\/span> becomes vested in the contractor. This subsection, however, shall not apply to the industrial materials<\/span> exclusion or the other industrial exclusions set out in § 58.1-609.3<\/a>, including those set out in subdivisions 2, 3 and 4 thereof; the media-related exemptions set out in subdivision 2 of § 58.1-609.6<\/a>; the governmental exclusions set out in subdivision 4 of § 58.1-609.1<\/a>; the agricultural exclusions set forth in subdivisions 1 and 8 of § 58.1-609.2<\/a>; or the exclusion for baptistries set forth in § 58.1-609.10<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any person<\/span> who contracts<\/span> orally, in writing, or by purchase order<\/span> to perform any service in the nature of equipment rental, and the principal part of that service is the furnishing of equipment or machinery which will not be under the exclusive control of the contractor, shall be liable for the sales<\/span> or use<\/span> tax on the gross proceeds<\/span> from such contract<\/span> to the same extent as the lessor of tangible personal property<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Tangible personal property<\/span> incorporated in real property construction which loses its identity as tangible personal property<\/span> shall be deemed to be tangible personal property<\/span> used or consumed within the meaning of this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Nothing in this section shall be construed to (i) affect or limit the resale exclusion provided for in this chapter, or the industrial materials<\/span> and other industrial exclusions set out in § 58.1-609.3<\/a>, the exclusion for baptistries set out in § 58.1-609.10<\/a>, or the partial exclusion for the sale<\/span> of modular buildings as set out in § 58.1-610.1<\/a>, or (ii) impose any sales<\/span> or use<\/span> tax with respect to the use<\/span> in the performance of contracts<\/span> with the United States, this Commonwealth, or any political subdivision thereof, of tangible personal property<\/span> owned by a governmental body which actually is not used or consumed in the performance thereof. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Notwithstanding the other provisions of this section, any person<\/span> engaged in the business<\/span> of furnishing and installing locks and locking devices shall be deemed a retailer<\/span> of such items and not a using or consuming contractor with respect to them. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> Notwithstanding the other provisions of this section, any person<\/span> or entity primarily engaged in the business<\/span> of furnishing and installing tangible personal property<\/span> that provides electronic or physical security on real property for the use<\/span> of a financial institution, shall be deemed a retailer<\/span> of such personal property, including when such personal property is installed on real property not for the use<\/span> of a financial institution. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCONTRACTORS (\u00a7 58.1-610)\n\nA. Any person who contracts orally, in writing, or by purchase order, to perform\nconstruction, reconstruction, installation, repair, or any other service with\nrespect to real estate or fixtures thereon, and in connection therewith to\nfurnish tangible personal property, shall be deemed to have purchased such\ntangible personal property for use or consumption. Any sale, distribution, or\nlease to or storage for such person shall be deemed a sale, distribution, or\nlease to or storage for the ultimate consumer and not for resale, and the dealer\nmaking the sale, distribution, or lease to or storage for such person shall be\nobligated to collect the tax to the extent required by this chapter.\n\nB. Any person who contracts to perform services in this Commonwealth and is\nfurnished tangible personal property for use under the contract by the person,\nor his agent or representative, for whom the contract is performed, and a sales\nor use tax has not been paid to this Commonwealth by the person supplying the\ntangible personal property, shall be deemed to be the consumer of the tangible\npersonal property so used, and shall pay a use tax based on the fair market\nvalue of the tangible personal property so used, irrespective of whether or not\nany right, title or interest in the tangible personal property becomes vested in\nthe contractor. This subsection, however, shall not apply to the industrial\nmaterials exclusion or the other industrial exclusions set out in §\n58.1-609.3, including those set out in subdivisions 2, 3 and 4 thereof; the\nmedia-related exemptions set out in subdivision 2 of § 58.1-609.6; the\ngovernmental exclusions set out in subdivision 4 of § 58.1-609.1; the\nagricultural exclusions set forth in subdivisions 1 and 8 of § 58.1-609.2;\nor the exclusion for baptistries set forth in § 58.1-609.10.\n\nC. Any person who contracts orally, in writing, or by purchase order to perform\nany service in the nature of equipment rental, and the principal part of that\nservice is the furnishing of equipment or machinery which will not be under the\nexclusive control of the contractor, shall be liable for the sales or use tax on\nthe gross proceeds from such contract to the same extent as the lessor of\ntangible personal property.\n\nD. Tangible personal property incorporated in real property construction which\nloses its identity as tangible personal property shall be deemed to be tangible\npersonal property used or consumed within the meaning of this section.\n\nE. Nothing in this section shall be construed to (i) affect or limit the resale\nexclusion provided for in this chapter, or the industrial materials and other\nindustrial exclusions set out in § 58.1-609.3, the exclusion for\nbaptistries set out in § 58.1-609.10, or the partial exclusion for the sale\nof modular buildings as set out in § 58.1-610.1, or (ii) impose any sales\nor use tax with respect to the use in the performance of contracts with the\nUnited States, this Commonwealth, or any political subdivision thereof, of\ntangible personal property owned by a governmental body which actually is not\nused or consumed in the performance thereof.\n\nF. Notwithstanding the other provisions of this section, any person engaged in\nthe business of furnishing and installing locks and locking devices shall be\ndeemed a retailer of such items and not a using or consuming contractor with\nrespect to them.\n\nG. Notwithstanding the other provisions of this section, any person or entity\nprimarily engaged in the business of furnishing and installing tangible personal\nproperty that provides electronic or physical security on real property for the\nuse of a financial institution, shall be deemed a retailer of such personal\nproperty, including when such personal property is installed on real property\nnot for the use of a financial institution.\n\nHISTORY: Code 1950, \u00a7 58-441.15; 1966, c. 151; 1973, c. 224; 1977, c. 591;\n1978, c. 207; 1980, cc. 611, 627; 1984, c. 675; 1986, c. 605; 1989, c. 739;\n1992, cc. 404, 415; 1993, c. 310; 2000, c. 425; 2003, cc. 757, 758; 2010, c.\n119; 2011, cc. 360, 851; 2017, cc. 436, 449; 2023, cc. 516, 517.","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}}