{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-612.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-612.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-612.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-612.2.html"}],"law_id":86999,"edition_id":1,"section_id":86999,"structure_id":12899,"section_number":"58.1-612.2","catch_line":"Tax collectible from accommodations providers and intermediaries","history":"2021, Sp. Sess. I, c. 383; 2022, cc. 7, 640.","full_text":"A\n\nFor any retail sale of accommodations not facilitated by an accommodations intermediary, the accommodations provider shall collect the retail sales and use taxes imposed in accordance with this chapter, computed on the total charges for the accommodations, and shall remit the same to the Department and shall be liable for the same.B\n\nFor any retail sale of accommodations facilitated by an accommodations intermediary, the accommodations intermediary shall be deemed under this chapter as a dealer making a retail sale of an accommodation. The accommodations intermediary shall collect the retail sales and use taxes imposed in accordance with this chapter, computed on the room charge, and shall remit the same to the Department and shall be liable for the same.C\n\nFor any transaction for the retail sale of accommodations involving two or more parties that meet the definition of accommodations intermediary, nothing in this section shall prohibit such parties from making an agreement regarding which party shall be responsible for collecting and remitting the tax, so long as the party so responsible is registered as a dealer with the Department. In such event, the party agreeing to collect and remit the tax shall be the sole party liable for the tax, and the other parties to such agreement shall not be liable for such tax.D\n\nFor any retail sale of accommodations facilitated by an accommodations intermediary, nothing herein shall relieve the accommodations provider from liability for retail sales and use taxes on any amounts charged directly to the customer by the accommodations provider that are not collected by the accommodations intermediary.E\n\nFor any retail sale of accommodations not facilitated by an accommodations intermediary, the accommodations provider shall separately state the amount of the tax on the bill, invoice, or similar documentation and shall add the tax to the total charges charged to the transient by the accommodations provider. For any retail sale of accommodations facilitated by an accommodations intermediary, the accommodations intermediary shall separately state the amount of the tax on the bill, invoice, or similar documentation and shall add the tax to the room charge; thereafter, such tax shall be a debt from the customer to the accommodations intermediary, recoverable at law in the same manner as other debts.","order_by":null,"text":{"0":{"id":311494,"text":"For any retail sale of accommodations not facilitated by an accommodations intermediary, the accommodations provider shall collect the retail sales and use taxes imposed in accordance with this chapter, computed on the total charges for the accommodations, and shall remit the same to the Department and shall be liable for the same.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":311495,"text":"For any retail sale of accommodations facilitated by an accommodations intermediary, the accommodations intermediary shall be deemed under this chapter as a dealer making a retail sale of an accommodation. The accommodations intermediary shall collect the retail sales and use taxes imposed in accordance with this chapter, computed on the room charge, and shall remit the same to the Department and shall be liable for the same.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":311496,"text":"For any transaction for the retail sale of accommodations involving two or more parties that meet the definition of accommodations intermediary, nothing in this section shall prohibit such parties from making an agreement regarding which party shall be responsible for collecting and remitting the tax, so long as the party so responsible is registered as a dealer with the Department. In such event, the party agreeing to collect and remit the tax shall be the sole party liable for the tax, and the other parties to such agreement shall not be liable for such tax.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":311497,"text":"For any retail sale of accommodations facilitated by an accommodations intermediary, nothing herein shall relieve the accommodations provider from liability for retail sales and use taxes on any amounts charged directly to the customer by the accommodations provider that are not collected by the accommodations intermediary.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":311498,"text":"For any retail sale of accommodations not facilitated by an accommodations intermediary, the accommodations provider shall separately state the amount of the tax on the bill, invoice, or similar documentation and shall add the tax to the total charges charged to the transient by the accommodations provider. For any retail sale of accommodations facilitated by an accommodations intermediary, the accommodations intermediary shall separately state the amount of the tax on the bill, invoice, or similar documentation and shall add the tax to the room charge; thereafter, such tax shall be a debt from the customer to the accommodations intermediary, recoverable at law in the same manner as other debts.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"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 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marketplace facilitators; \"marketplace facilitator\" defined","url":"\/58.1-612.1\/","token":"58.1\/I\/6\/58.1-612.1","metadata":false},"next_section":{"id":67446,"structure_id":12899,"section_number":"58.1-613","catch_line":"Dealers' certificates of registration","url":"\/58.1-613\/","token":"58.1\/I\/6\/58.1-613","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-612.2\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 2022, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?221+ful+CHAP0007\">7<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?221+ful+CHAP0640\">640<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":254725,"object_type":"law","relational_id":86999,"identifier":"58.1-612.2","token":"58.1\/I\/6\/58.1-612.2","url":"\/58.1-612.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-612.2\/","token":"58.1\/I\/6\/58.1-612.2","dublin_core":{"Title":"Tax collectible from accommodations providers and intermediaries","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-612.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> For any <span class=\"dictionary\">retail sale<\/span> of accommodations not facilitated by an <span class=\"dictionary\">accommodations intermediary<\/span>, the <span class=\"dictionary\">accommodations provider<\/span> shall collect the <span class=\"dictionary\">retail sales<\/span> and <span class=\"dictionary\">use<\/span> taxes imposed in accordance with this chapter, computed on the total charges for the accommodations, and shall remit the same to the <span class=\"dictionary\">Department<\/span> and shall be liable for the same. <a id=\"paragraph-311494\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-612.2\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> For any <span class=\"dictionary\">retail sale<\/span> of accommodations facilitated by an <span class=\"dictionary\">accommodations intermediary<\/span>, the <span class=\"dictionary\">accommodations intermediary<\/span> shall be deemed under this chapter as a dealer making a <span class=\"dictionary\">retail sale<\/span> of an accommodation. The <span class=\"dictionary\">accommodations intermediary<\/span> shall collect the <span class=\"dictionary\">retail sales<\/span> and <span class=\"dictionary\">use<\/span> taxes imposed in accordance with this chapter, computed on the <span class=\"dictionary\">room charge<\/span>, and shall remit the same to the <span class=\"dictionary\">Department<\/span> and shall be liable for the same. <a id=\"paragraph-311495\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-612.2\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> For any transaction for the <span class=\"dictionary\">retail sale<\/span> of accommodations involving two or more parties that meet the definition of <span class=\"dictionary\">accommodations intermediary<\/span>, nothing in this section shall prohibit such parties from making an agreement regarding which <span class=\"dictionary\">party<\/span> shall be responsible for collecting and remitting the tax, so long as the <span class=\"dictionary\">party<\/span> so responsible is registered as a dealer with the <span class=\"dictionary\">Department<\/span>. In such event, the <span class=\"dictionary\">party<\/span> agreeing to collect and remit the tax shall be the sole <span class=\"dictionary\">party<\/span> liable for the tax, and the other parties to such agreement shall not be liable for such tax. <a id=\"paragraph-311496\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-612.2\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D\"><p><span class=\"prefix-number\">D.<\/span> For any <span class=\"dictionary\">retail sale<\/span> of accommodations facilitated by an <span class=\"dictionary\">accommodations intermediary<\/span>, nothing herein shall relieve the <span class=\"dictionary\">accommodations provider<\/span> from liability for <span class=\"dictionary\">retail sales<\/span> and <span class=\"dictionary\">use<\/span> taxes on any amounts charged directly to the customer by the <span class=\"dictionary\">accommodations provider<\/span> that are not collected by the <span class=\"dictionary\">accommodations intermediary<\/span>. <a id=\"paragraph-311497\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-612.2\/#D\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"E\"><p><span class=\"prefix-number\">E.<\/span> For any <span class=\"dictionary\">retail sale<\/span> of accommodations not facilitated by an <span class=\"dictionary\">accommodations intermediary<\/span>, the <span class=\"dictionary\">accommodations provider<\/span> shall separately state the amount of the tax on the bill, invoice, or similar documentation and shall add the tax to the total charges charged to the transient by the <span class=\"dictionary\">accommodations provider<\/span>. For any <span class=\"dictionary\">retail sale<\/span> of accommodations facilitated by an <span class=\"dictionary\">accommodations intermediary<\/span>, the <span class=\"dictionary\">accommodations intermediary<\/span> shall separately state the amount of the tax on the bill, invoice, or similar documentation and shall add the tax to the <span class=\"dictionary\">room charge<\/span>; thereafter, such tax shall be a debt from the customer to the <span class=\"dictionary\">accommodations intermediary<\/span>, recoverable at <span class=\"dictionary\">law<\/span> in the same manner as other debts. <a id=\"paragraph-311498\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-612.2\/#E\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTAX COLLECTIBLE FROM ACCOMMODATIONS PROVIDERS AND INTERMEDIARIES (\u00a7 58.1-612.2)\n\nA. For any retail sale of accommodations not facilitated by an accommodations\nintermediary, the accommodations provider shall collect the retail sales and use\ntaxes imposed in accordance with this chapter, computed on the total charges for\nthe accommodations, and shall remit the same to the Department and shall be\nliable for the same.\n\nB. For any retail sale of accommodations facilitated by an accommodations\nintermediary, the accommodations intermediary shall be deemed under this chapter\nas a dealer making a retail sale of an accommodation. The accommodations\nintermediary shall collect the retail sales and use taxes imposed in accordance\nwith this chapter, computed on the room charge, and shall remit the same to the\nDepartment and shall be liable for the same.\n\nC. For any transaction for the retail sale of accommodations involving two or\nmore parties that meet the definition of accommodations intermediary, nothing in\nthis section shall prohibit such parties from making an agreement regarding\nwhich party shall be responsible for collecting and remitting the tax, so long\nas the party so responsible is registered as a dealer with the Department. In\nsuch event, the party agreeing to collect and remit the tax shall be the sole\nparty liable for the tax, and the other parties to such agreement shall not be\nliable for such tax.\n\nD. For any retail sale of accommodations facilitated by an accommodations\nintermediary, nothing herein shall relieve the accommodations provider from\nliability for retail sales and use taxes on any amounts charged directly to the\ncustomer by the accommodations provider that are not collected by the\naccommodations intermediary.\n\nE. For any retail sale of accommodations not facilitated by an accommodations\nintermediary, the accommodations provider shall separately state the amount of\nthe tax on the bill, invoice, or similar documentation and shall add the tax to\nthe total charges charged to the transient by the accommodations provider. For\nany retail sale of accommodations facilitated by an accommodations intermediary,\nthe accommodations intermediary shall separately state the amount of the tax on\nthe bill, invoice, or similar documentation and shall add the tax to the room\ncharge; thereafter, such tax shall be a debt from the customer to the\naccommodations intermediary, recoverable at law in the same manner as other\ndebts.\n\nHISTORY: 2021, Sp. Sess. I, c. 383; 2022, cc. 7, 640.","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}}