{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-611.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-611.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-611.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-611.2.html"}],"law_id":66155,"edition_id":1,"section_id":66155,"structure_id":12899,"section_number":"58.1-611.2","catch_line":"Limited exemption for certain school supplies, clothing, and footwear","history":"2006, cc. 579, 593; 2015, c. 382; 2017, cc. 26, 446.","full_text":"Beginning in 2015, and ending July 1, 2022, for a three-day period that begins each year on the first Friday in August and ends at 11:59 p.m. on the following Sunday, 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 certain (i) school supplies, including, but not limited to, dictionaries, notebooks, pens, pencils, notebook paper, and calculators, and (ii) clothing and footwear designed to be worn on or about the human body. The tax exemption shall apply to each article of school supplies with a selling price of $20 or less, and each article of clothing or footwear with a selling price of $100 or less. Any discount, coupon, or other credit offered either by the retailer or by a vendor of the retailer to reduce the final price to the customer shall be taken into account in determining the selling price for purposes of this exemption.\n\t\tThe Department shall develop guidelines that describe the items of merchandise that qualify for the exemption and make such guidelines available, both electronically and in hard copy, no later than July 15 of each year.","order_by":null,"text":{"0":{"id":240306,"text":"Beginning in 2015, and ending July 1, 2022, for a three-day period that begins each year on the first Friday in August and ends at 11:59 p.m. on the following Sunday, 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 certain (i) school supplies, including, but not limited to, dictionaries, notebooks, pens, pencils, notebook paper, and calculators, and (ii) clothing and footwear designed to be worn on or about the human body. The tax exemption shall apply to each article of school supplies with a selling price of $20 or less, and each article of clothing or footwear with a selling price of $100 or less. Any discount, coupon, or other credit offered either by the retailer or by a vendor of the retailer to reduce the final price to the customer shall be taken into account in determining the selling price for purposes of this exemption.\n\t\tThe Department shall develop guidelines that describe the items of merchandise that qualify for the exemption and make such guidelines available, both electronically and in hard copy, no later than July 15 of each year.","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 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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purchased for human consumption and essential personal hygiene products","url":"\/58.1-611.1\/","token":"58.1\/I\/6\/58.1-611.1","metadata":false},"next_section":{"id":86433,"structure_id":12899,"section_number":"58.1-611.3","catch_line":"Expired","url":"\/58.1-611.3\/","token":"58.1\/I\/6\/58.1-611.3","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-611.2\/","history_text":"<p>This law was first created in 2006. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?061+ful+CHAP0579\">579<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?061+ful+CHAP0593\">593<\/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 2015, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?151+ful+CHAP0382\">382<\/a>; in 2017, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?171+ful+CHAP0026\">26<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?171+ful+CHAP0446\">446<\/a>.<\/p>","references":[{"id":54146,"section_number":"58.1-625","catch_line":"Collection of tax","order_by":null,"url":"\/58.1-625\/"}],"refers_to":[{"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":254709,"object_type":"law","relational_id":66155,"identifier":"58.1-611.2","token":"58.1\/I\/6\/58.1-611.2","url":"\/58.1-611.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-611.2\/","token":"58.1\/I\/6\/58.1-611.2","dublin_core":{"Title":"Limited exemption for certain school supplies, clothing, and footwear","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-611.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Beginning in 2015, and ending July 1, 2022, for a three-day period that begins each year on the first Friday in August and ends at 11:59 p.m. on the following Sunday, the tax imposed by this chapter or pursuant to the authority granted in \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> or <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 certain (i) school supplies, including, but not limited to, dictionaries, notebooks, pens, pencils, notebook paper, and calculators, and (ii) clothing and footwear designed to be worn on or about the human body. The tax exemption shall apply to each article of school supplies with a selling price of $20 or less, and each article of clothing or footwear with a selling price of $100 or less. Any discount, coupon, or other credit offered either by the <span class=\"dictionary\">retailer<\/span> or by a vendor of the <span class=\"dictionary\">retailer<\/span> to reduce the final price to the customer shall be taken into account in determining the selling price for purposes of this exemption.\n\t\tThe <span class=\"dictionary\">Department<\/span> shall develop guidelines that describe the items of merchandise that qualify for the exemption and make such guidelines available, both electronically and in hard copy, no later than July 15 of each year.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nLIMITED EXEMPTION FOR CERTAIN SCHOOL SUPPLIES, CLOTHING, AND FOOTWEAR (\u00a7\n58.1-611.2)\n\nBeginning in 2015, and ending July 1, 2022, for a three-day period that begins\neach year on the first Friday in August and ends at 11:59 p.m. on the following\nSunday, the tax imposed by this chapter or pursuant to the authority granted in\n\u00a7 58.1-605 or 58.1-606 shall not apply to certain (i) school supplies,\nincluding, but not limited to, dictionaries, notebooks, pens, pencils, notebook\npaper, and calculators, and (ii) clothing and footwear designed to be worn on or\nabout the human body. The tax exemption shall apply to each article of school\nsupplies with a selling price of $20 or less, and each article of clothing or\nfootwear with a selling price of $100 or less. Any discount, coupon, or other\ncredit offered either by the retailer or by a vendor of the retailer to reduce\nthe final price to the customer shall be taken into account in determining the\nselling price for purposes of this exemption.\n\t\tThe Department shall develop guidelines that describe the items of merchandise\nthat qualify for the exemption and make such guidelines available, both\nelectronically and in hard copy, no later than July 15 of each year.\n\nHISTORY: 2006, cc. 579, 593; 2015, c. 382; 2017, cc. 26, 446.","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}}