{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-612.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-612.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-612.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-612.html"}],"law_id":76556,"edition_id":1,"section_id":76556,"structure_id":12899,"section_number":"58.1-612","catch_line":"Tax collectible from dealers; “dealer” defined; jurisdiction","history":"Code 1950, \u00a7 58-441.12; 1966, c. 151; 1979, c. 573; 1984, c. 675; 1991, cc. 544, 565; 1995, c. 27; 2012, c. 590; 2013, c. 766; 2017, cc. 51, 808; 2019, cc. 815, 816, 854.","full_text":"A\n\nThe tax levied by §§ 58.1-603 and 58.1-604 shall be collectible from all persons that are dealers, as defined in this section, and that have sufficient contact with the Commonwealth to qualify under (i) subsections B and C or (ii) subsections B and D.B\n\nAs used in this chapter, “dealer” includes every person that:1\n\nManufactures or produces tangible personal property for sale at retail, for use, consumption, or distribution, or for storage to be used or consumed in this Commonwealth;2\n\nImports or causes to be imported into this Commonwealth tangible personal property from any state or foreign country, for sale at retail, for use, consumption, or distribution, or for storage to be used or consumed in this Commonwealth;3\n\nSells at retail, or that offers for sale at retail, or that has in its possession for sale at retail, or for use, consumption, or distribution, or for storage to be used or consumed in this Commonwealth, tangible personal property;4\n\nHas sold at retail, used, consumed, distributed, or stored for use or consumption in this Commonwealth, tangible personal property and that cannot prove that the tax levied by this chapter has been paid on the sale at retail, the use, consumption, distribution, or storage of such tangible personal property;5\n\nLeases or rents tangible personal property for a consideration, permitting the use or possession of such property without transferring title thereto;6\n\nIs the lessee or rentee of tangible personal property and that pays to the owner of such property a consideration for the use or possession of such property without acquiring title thereto;7\n\nAs a representative, agent, or solicitor, of an out-of-state principal, solicits, receives and accepts orders from persons in this Commonwealth for future delivery and whose principal refuses to register as a dealer under § 58.1-613; or8\n\nBecomes liable to and owes this Commonwealth any amount of tax imposed by this chapter, whether it holds, or is required to hold, a certificate of registration under § 58.1-613.C\n\nA dealer shall be deemed to have sufficient activity within the Commonwealth to require registration under \u00a7 58.1-613 if it:1\n\nMaintains or has within this Commonwealth, directly or through an agent or subsidiary, an office, warehouse, or place of business of any nature;2\n\nSolicits business in this Commonwealth by employees, independent contractors, agents or other representatives;3\n\nAdvertises in newspapers or other periodicals printed and published within this Commonwealth, on billboards or posters located in this Commonwealth, or through materials distributed in this Commonwealth by means other than the United States mail;4\n\nMakes regular deliveries of tangible personal property within this Commonwealth by means other than common carrier. A person shall be deemed to be making regular deliveries hereunder if vehicles other than those operated by a common carrier enter this Commonwealth more than 12 times during a calendar year to deliver goods sold by him;5\n\nSolicits business in this Commonwealth on a continuous, regular, seasonal, or systematic basis by means of advertising that is broadcast or relayed from a transmitter within this Commonwealth or distributed from a location within this Commonwealth;6\n\nSolicits business in this Commonwealth by mail, if the solicitations are continuous, regular, seasonal, or systematic and if the dealer benefits from any banking, financing, debt collection, or marketing activities occurring in this Commonwealth or benefits from the location in this Commonwealth of authorized installation, servicing, or repair facilities;7\n\nIs owned or controlled by the same interests which own or control a business located within this Commonwealth;8\n\nHas a franchisee or licensee operating under the same trade name in this Commonwealth if the franchisee or licensee is required to obtain a certificate of registration under § 58.1-613;9\n\nOwns tangible personal property that is for sale located in this Commonwealth, or that is rented or leased to a consumer in this Commonwealth, or offers tangible personal property, on approval, to consumers in this Commonwealth;10\n\nReceives more than $100,000 in gross revenue, or other minimum amount as may be required by federal law, from retail sales in the Commonwealth in the previous or current calendar year, provided that in determining the amount of a dealer’s gross revenues, the sales made by all commonly controlled persons as defined in subsection D shall be aggregated; or11\n\nEngages in 200 or more separate retail sales transactions, or other minimum amount as may be required by federal law, in the Commonwealth in the previous or current calendar year, provided that in determining the total number of a dealer’s retail sales transactions, the sales made by all commonly controlled persons as defined in subsection D shall be aggregated.D\n\nA dealer is presumed to have sufficient activity within the Commonwealth to require registration under § 58.1-613 (unless the presumption is rebutted as provided herein) if any commonly controlled person maintains a distribution center, warehouse, fulfillment center, office, or similar location within the Commonwealth that facilitates the delivery of tangible personal property sold by the dealer to its customers. The presumption in this subsection may be rebutted by demonstrating that the activities conducted by the commonly controlled person in the Commonwealth are not significantly associated with the dealer’s ability to establish or maintain a market in the Commonwealth for the dealer’s sales. For purposes of this subsection, a “commonly controlled person” means any person that is a member of the same “controlled group of corporations,” as defined in § 1563(a) of the Internal Revenue Code of 1954, as amended or renumbered, as the dealer or any other entity that, notwithstanding its form of organization, bears the same ownership relationship to the dealer as a corporation that is a member of the same “controlled group of corporations,” as defined in § 1563(a) of the Internal Revenue Code of 1954, as amended or renumbered.E\n\nNotwithstanding any other provision of this section, the following shall not be considered to determine whether a person that has contracted with a commercial printer for printing in the Commonwealth is a “dealer” and whether such person has sufficient contact with the Commonwealth to be required to register under \u00a7 58.1-613:1\n\nThe ownership or leasing by that person of tangible or intangible property located at the Virginia premises of the commercial printer which is used solely in connection with the printing contract with the person;2\n\nThe sale by that person of property of any kind printed at and shipped or distributed from the Virginia premises of the commercial printer;3\n\nActivities in connection with the printing contract with the person performed by or on behalf of that person at the Virginia premises of the commercial printer; and4\n\nActivities in connection with the printing contract with the person performed by the commercial printer within Virginia for or on behalf of that person.F\n\nIn addition to the jurisdictional standards contained in subsections C and D, nothing contained in this chapter other than in subsection E shall limit any authority that this Commonwealth may enjoy under the provisions of federal law or an opinion of the United States Supreme Court to require the collection of sales and use taxes by any dealer that regularly or systematically solicits sales within this Commonwealth. Furthermore, nothing contained in subsection C shall require any broadcaster, printer, outdoor advertising firm, advertising distributor, or publisher which broadcasts, publishes, or displays or distributes paid commercial advertising in this Commonwealth which is intended to be disseminated primarily to consumers located in this Commonwealth to report or impose any liability to pay any tax imposed under this chapter solely because such broadcaster, printer, outdoor advertising firm, advertising distributor, or publisher accepted such advertising contracts from out-of-state advertisers or sellers.","order_by":null,"text":{"0":{"id":274814,"text":"The tax levied by §§ 58.1-603 and 58.1-604 shall be collectible from all persons that are dealers, as defined in this section, and that have sufficient contact with the Commonwealth to qualify under (i) subsections B and C or (ii) subsections B and D.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":274815,"text":"As used in this chapter, “dealer” includes every person that:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":274816,"text":"Manufactures or produces tangible personal property for sale at retail, for use, consumption, or distribution, or for storage to be used or consumed in this Commonwealth;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":274817,"text":"Imports or causes to be imported into this Commonwealth tangible personal property from any state or foreign country, for sale at retail, for use, consumption, or distribution, or for storage to be used or consumed in this Commonwealth;","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":274818,"text":"Sells at retail, or that offers for sale at retail, or that has in its possession for sale at retail, or for use, consumption, or distribution, or for storage to be used or consumed in this Commonwealth, tangible personal property;","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"5":{"id":274819,"text":"Has sold at retail, used, consumed, distributed, or stored for use or consumption in this Commonwealth, tangible personal property and that cannot prove that the tax levied by this chapter has been paid on the sale at retail, the use, consumption, distribution, or storage of such tangible personal property;","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"B5"},"6":{"id":274820,"text":"Leases or rents tangible personal property for a consideration, permitting the use or possession of such property without transferring title thereto;","type":"section","prefixes":["B","5"],"prefix":"5","entire_prefix":"B5","prefix_anchor":"B5","level":2,"prior_prefix":"B4","next_prefix":"B6"},"7":{"id":274821,"text":"Is the lessee or rentee of tangible personal property and that pays to the owner of such property a consideration for the use or possession of such property without acquiring title thereto;","type":"section","prefixes":["B","6"],"prefix":"6","entire_prefix":"B6","prefix_anchor":"B6","level":2,"prior_prefix":"B5","next_prefix":"B7"},"8":{"id":274822,"text":"As a representative, agent, or solicitor, of an out-of-state principal, solicits, receives and accepts orders from persons in this Commonwealth for future delivery and whose principal refuses to register as a dealer under § 58.1-613; or","type":"section","prefixes":["B","7"],"prefix":"7","entire_prefix":"B7","prefix_anchor":"B7","level":2,"prior_prefix":"B6","next_prefix":"B8"},"9":{"id":274823,"text":"Becomes liable to and owes this Commonwealth any amount of tax imposed by this chapter, whether it holds, or is required to hold, a certificate of registration under § 58.1-613.","type":"section","prefixes":["B","8"],"prefix":"8","entire_prefix":"B8","prefix_anchor":"B8","level":2,"prior_prefix":"B7","next_prefix":"C"},"10":{"id":274824,"text":"A dealer shall be deemed to have sufficient activity within the Commonwealth to require registration under \u00a7 58.1-613 if it:","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B8","next_prefix":"C1"},"11":{"id":274825,"text":"Maintains or has within this Commonwealth, directly or through an agent or subsidiary, an office, warehouse, or place of business of any nature;","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"12":{"id":274826,"text":"Solicits business in this Commonwealth by employees, independent contractors, agents or other representatives;","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1","next_prefix":"C3"},"13":{"id":274827,"text":"Advertises in newspapers or other periodicals printed and published within this Commonwealth, on billboards or posters located in this Commonwealth, or through materials distributed in this Commonwealth by means other than the United States mail;","type":"section","prefixes":["C","3"],"prefix":"3","entire_prefix":"C3","prefix_anchor":"C3","level":2,"prior_prefix":"C2","next_prefix":"C4"},"14":{"id":274828,"text":"Makes regular deliveries of tangible personal property within this Commonwealth by means other than common carrier. A person shall be deemed to be making regular deliveries hereunder if vehicles other than those operated by a common carrier enter this Commonwealth more than 12 times during a calendar year to deliver goods sold by him;","type":"section","prefixes":["C","4"],"prefix":"4","entire_prefix":"C4","prefix_anchor":"C4","level":2,"prior_prefix":"C3","next_prefix":"C5"},"15":{"id":274829,"text":"Solicits business in this Commonwealth on a continuous, regular, seasonal, or systematic basis by means of advertising that is broadcast or relayed from a transmitter within this Commonwealth or distributed from a location within this Commonwealth;","type":"section","prefixes":["C","5"],"prefix":"5","entire_prefix":"C5","prefix_anchor":"C5","level":2,"prior_prefix":"C4","next_prefix":"C6"},"16":{"id":274830,"text":"Solicits business in this Commonwealth by mail, if the solicitations are continuous, regular, seasonal, or systematic and if the dealer benefits from any banking, financing, debt collection, or marketing activities occurring in this Commonwealth or benefits from the location in this Commonwealth of authorized installation, servicing, or repair facilities;","type":"section","prefixes":["C","6"],"prefix":"6","entire_prefix":"C6","prefix_anchor":"C6","level":2,"prior_prefix":"C5","next_prefix":"C7"},"17":{"id":274831,"text":"Is owned or controlled by the same interests which own or control a business located within this Commonwealth;","type":"section","prefixes":["C","7"],"prefix":"7","entire_prefix":"C7","prefix_anchor":"C7","level":2,"prior_prefix":"C6","next_prefix":"C8"},"18":{"id":274832,"text":"Has a franchisee or licensee operating under the same trade name in this Commonwealth if the franchisee or licensee is required to obtain a certificate of registration under § 58.1-613;","type":"section","prefixes":["C","8"],"prefix":"8","entire_prefix":"C8","prefix_anchor":"C8","level":2,"prior_prefix":"C7","next_prefix":"C9"},"19":{"id":274833,"text":"Owns tangible personal property that is for sale located in this Commonwealth, or that is rented or leased to a consumer in this Commonwealth, or offers tangible personal property, on approval, to consumers in this Commonwealth;","type":"section","prefixes":["C","9"],"prefix":"9","entire_prefix":"C9","prefix_anchor":"C9","level":2,"prior_prefix":"C8","next_prefix":"C10"},"20":{"id":274834,"text":"Receives more than $100,000 in gross revenue, or other minimum amount as may be required by federal law, from retail sales in the Commonwealth in the previous or current calendar year, provided that in determining the amount of a dealer’s gross revenues, the sales made by all commonly controlled persons as defined in subsection D shall be aggregated; or","type":"section","prefixes":["C","10"],"prefix":"10","entire_prefix":"C10","prefix_anchor":"C10","level":2,"prior_prefix":"C9","next_prefix":"C11"},"21":{"id":274835,"text":"Engages in 200 or more separate retail sales transactions, or other minimum amount as may be required by federal law, in the Commonwealth in the previous or current calendar year, provided that in determining the total number of a dealer’s retail sales transactions, the sales made by all commonly controlled persons as defined in subsection D shall be aggregated.","type":"section","prefixes":["C","11"],"prefix":"11","entire_prefix":"C11","prefix_anchor":"C11","level":2,"prior_prefix":"C10","next_prefix":"D"},"22":{"id":274836,"text":"A dealer is presumed to have sufficient activity within the Commonwealth to require registration under § 58.1-613 (unless the presumption is rebutted as provided herein) if any commonly controlled person maintains a distribution center, warehouse, fulfillment center, office, or similar location within the Commonwealth that facilitates the delivery of tangible personal property sold by the dealer to its customers. The presumption in this subsection may be rebutted by demonstrating that the activities conducted by the commonly controlled person in the Commonwealth are not significantly associated with the dealer’s ability to establish or maintain a market in the Commonwealth for the dealer’s sales. For purposes of this subsection, a “commonly controlled person” means any person that is a member of the same “controlled group of corporations,” as defined in § 1563(a) of the Internal Revenue Code of 1954, as amended or renumbered, as the dealer or any other entity that, notwithstanding its form of organization, bears the same ownership relationship to the dealer as a corporation that is a member of the same “controlled group of corporations,” as defined in § 1563(a) of the Internal Revenue Code of 1954, as amended or renumbered.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C11","next_prefix":"E"},"23":{"id":274837,"text":"Notwithstanding any other provision of this section, the following shall not be considered to determine whether a person that has contracted with a commercial printer for printing in the Commonwealth is a “dealer” and whether such person has sufficient contact with the Commonwealth to be required to register under \u00a7 58.1-613:","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"E1"},"24":{"id":274838,"text":"The ownership or leasing by that person of tangible or intangible property located at the Virginia premises of the commercial printer which is used solely in connection with the printing contract with the person;","type":"section","prefixes":["E","1"],"prefix":"1","entire_prefix":"E1","prefix_anchor":"E1","level":2,"prior_prefix":"E","next_prefix":"E2"},"25":{"id":274839,"text":"The sale by that person of property of any kind printed at and shipped or distributed from the Virginia premises of the commercial printer;","type":"section","prefixes":["E","2"],"prefix":"2","entire_prefix":"E2","prefix_anchor":"E2","level":2,"prior_prefix":"E1","next_prefix":"E3"},"26":{"id":274840,"text":"Activities in connection with the printing contract with the person performed by or on behalf of that person at the Virginia premises of the commercial printer; and","type":"section","prefixes":["E","3"],"prefix":"3","entire_prefix":"E3","prefix_anchor":"E3","level":2,"prior_prefix":"E2","next_prefix":"E4"},"27":{"id":274841,"text":"Activities in connection with the printing contract with the person performed by the commercial printer within Virginia for or on behalf of that person.","type":"section","prefixes":["E","4"],"prefix":"4","entire_prefix":"E4","prefix_anchor":"E4","level":2,"prior_prefix":"E3","next_prefix":"F"},"28":{"id":274842,"text":"In addition to the jurisdictional standards contained in subsections C and D, nothing contained in this chapter other than in subsection E shall limit any authority that this Commonwealth may enjoy under the provisions of federal law or an opinion of the United States Supreme Court to require the collection of sales and use taxes by any dealer that regularly or systematically solicits sales within this Commonwealth. Furthermore, nothing contained in subsection C shall require any broadcaster, printer, outdoor advertising firm, advertising distributor, or publisher which broadcasts, publishes, or displays or distributes paid commercial advertising in this Commonwealth which is intended to be disseminated primarily to consumers located in this Commonwealth to report or impose any liability to pay any tax imposed under this chapter solely because such broadcaster, printer, outdoor advertising firm, advertising distributor, or publisher accepted such advertising contracts from out-of-state advertisers or sellers.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E4"}},"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 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The record of this law\u2019s original creation isn\u2019t available online. It has been modified 9 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 1979, chapter 573; in 1984, chapter 675; in 1991, chapters 544 and 565; in 1995, chapter 27<\/a>; in 2012, chapter 590<\/a>; in 2013, chapter 766<\/a>; in 2017, chapters 51<\/a> and 808<\/a>; in 2019, chapters 815<\/a>, 816<\/a>, and 854<\/a>.<\/p>","references":[{"id":62909,"section_number":"2.2-4321.1","catch_line":"Prohibited contracts; exceptions; determination by Department of Taxation; appeal; remedies","order_by":null,"url":"\/2.2-4321.1\/"},{"id":78097,"section_number":"58.1-602","catch_line":"Definitions","order_by":null,"url":"\/58.1-602\/"},{"id":81891,"section_number":"58.1-611.1","catch_line":"Exemption for food purchased for human consumption and essential personal hygiene products","order_by":null,"url":"\/58.1-611.1\/"},{"id":78465,"section_number":"58.1-612.1","catch_line":"Tax collectible from marketplace facilitators; \"marketplace facilitator\" defined","order_by":null,"url":"\/58.1-612.1\/"}],"refers_to":[{"id":81537,"section_number":"58.1-603","catch_line":"(Contingent effective date) Imposition of sales tax","order_by":null,"url":"\/58.1-603\/"},{"id":56214,"section_number":"58.1-604","catch_line":"(Contingent effective date) Imposition of use tax","order_by":null,"url":"\/58.1-604\/"},{"id":67446,"section_number":"58.1-613","catch_line":"Dealers' certificates of registration","order_by":null,"url":"\/58.1-613\/"}],"permalink":{"id":254717,"object_type":"law","relational_id":76556,"identifier":"58.1-612","token":"58.1\/I\/6\/58.1-612","url":"\/58.1-612\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-612\/","token":"58.1\/I\/6\/58.1-612","dublin_core":{"Title":"Tax collectible from dealers; “dealer” defined; jurisdiction","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-612","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The tax levied by §§ 58.1-603<\/a> and 58.1-604<\/a> shall be collectible from all persons<\/span> that are dealers<\/span>, as defined in this section, and that have sufficient contact with the Commonwealth to qualify under (i) subsections B and C or (ii) subsections B and D. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> As used in this chapter, “dealer<\/span>” includes every person<\/span> that: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Manufactures or produces tangible personal property<\/span> for sale at retail<\/span>, for use<\/span>, consumption, or distribution<\/span>, or for storage<\/span> to be used or consumed in this Commonwealth<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Imports or causes to be imported into this Commonwealth tangible personal property<\/span> from any state or foreign country, for sale at retail<\/span>, for use<\/span>, consumption, or distribution<\/span>, or for storage<\/span> to be used or consumed in this Commonwealth<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Sells at retail, or that offers for sale at retail<\/span>, or that has in its possession<\/span> for sale at retail<\/span>, or for use<\/span>, consumption, or distribution<\/span>, or for storage<\/span> to be used or consumed in this Commonwealth<\/span>, tangible personal property<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Has sold at retail, used, consumed, distributed, or stored for use<\/span> or consumption in this Commonwealth<\/span>, tangible personal property<\/span> and that cannot prove that the tax levied by this chapter has been paid on the sale at retail<\/span>, the use<\/span>, consumption, distribution<\/span>, or storage<\/span> of such tangible personal property<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Leases or rents tangible personal property<\/span> for a consideration, permitting the use<\/span> or possession<\/span> of such property without transferring title thereto; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Is the lessee or rentee of tangible personal property<\/span> and that pays to the owner of such property a consideration for the use<\/span> or possession<\/span> of such property without acquiring title thereto; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> As a representative, agent, or solicitor, of an out-of-state principal, solicits, receives and accepts orders<\/span> from persons<\/span> in this Commonwealth<\/span> for future delivery and whose principal refuses to register as a dealer<\/span> under § 58.1-613<\/a>; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Becomes liable to and owes this Commonwealth any amount of tax imposed by this chapter, whether it holds, or is required to hold, a certificate of registration under § 58.1-613<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> A dealer<\/span> shall be deemed to have sufficient activity within the Commonwealth to require registration under \u00a7 58.1-613<\/a> if it: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Maintains or has within this Commonwealth, directly or through an agent or subsidiary, an office, warehouse, or place of business<\/span> of any nature; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Solicits business<\/span> in this Commonwealth<\/span> by employees, independent contractors, agents or other representatives; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Advertises in newspapers or other periodicals printed and published within this Commonwealth, on billboards or posters located in this Commonwealth<\/span>, or through materials<\/span> distributed in this Commonwealth<\/span> by means other than the United States mail; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Makes regular deliveries of tangible personal property<\/span> within this Commonwealth by means other than common carrier. A person<\/span> shall be deemed to be making regular deliveries hereunder if vehicles other than those operated by a common carrier enter this Commonwealth more than 12 times during a calendar year to deliver goods sold by him; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Solicits business<\/span> in this Commonwealth<\/span> on a continuous, regular, seasonal, or systematic basis by means of advertising<\/span> that is broadcast or relayed from a transmitter within this Commonwealth or distributed from a location within this Commonwealth; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Solicits business<\/span> in this Commonwealth<\/span> by mail, if the solicitations are continuous, regular, seasonal, or systematic and if the dealer<\/span> benefits from any banking, financing, debt collection, or marketing activities occurring in this Commonwealth<\/span> or benefits from the location in this Commonwealth<\/span> of authorized installation, servicing, or repair facilities; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Is owned or controlled by the same interests which own or control a business<\/span> located within this Commonwealth; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Has a franchisee or licensee operating under the same trade name in this Commonwealth<\/span> if the franchisee or licensee is required to obtain a certificate of registration under § 58.1-613<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Owns tangible personal property<\/span> that is for sale located in this Commonwealth<\/span>, or that is rented or leased to a consumer in this Commonwealth<\/span>, or offers tangible personal property<\/span>, on approval, to consumers in this Commonwealth<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Receives more than $100,000 in gross revenue, or other minimum amount as may be required by federal law<\/span>, from retail sales<\/span> in the Commonwealth<\/span> in the previous or current calendar year, provided that in determining the amount of a dealer<\/span>’s gross revenues, the sales made by all commonly controlled persons<\/span> as defined in subsection D shall be aggregated; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> Engages in 200 or more separate retail sales<\/span> transactions, or other minimum amount as may be required by federal law<\/span>, in the Commonwealth<\/span> in the previous or current calendar year, provided that in determining the total number of a dealer<\/span>’s retail sales<\/span> transactions, the sales made by all commonly controlled persons<\/span> as defined in subsection D shall be aggregated. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> A dealer<\/span> is presumed to have sufficient activity within the Commonwealth to require registration under § 58.1-613<\/a> (unless the presumption<\/span> is rebutted as provided herein) if any commonly controlled person<\/span> maintains a distribution<\/span> center, warehouse, fulfillment center, office, or similar location within the Commonwealth that facilitates the delivery of tangible personal property<\/span> sold by the dealer<\/span> to its customers. The presumption<\/span> in this subsection may be rebutted by demonstrating that the activities conducted by the commonly controlled person<\/span> in the Commonwealth<\/span> are not significantly associated with the dealer<\/span>’s ability to establish or maintain a market in the Commonwealth<\/span> for the dealer<\/span>’s sales. For purposes of this subsection, a “commonly controlled person<\/span>” means any person that is a member of the same “controlled group of corporations,” as defined in § 1563(a) of the Internal Revenue Code of 1954, as amended or renumbered, as the dealer<\/span> or any other entity that, notwithstanding its form of organization, bears the same ownership relationship to the dealer<\/span> as a corporation that is a member of the same “controlled group of corporations,” as defined in § 1563(a) of the Internal Revenue Code of 1954, as amended or renumbered. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Notwithstanding any other provision of this section, the following shall not be considered to determine whether a person that has contracted with a commercial printer for printing in the Commonwealth<\/span> is a “dealer<\/span>” and whether such person has sufficient contact with the Commonwealth to be required to register under \u00a7 58.1-613<\/a>: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The ownership or leasing by that person of tangible or intangible property located at the Virginia premises of the commercial printer which is used solely in connection with the printing contract<\/span> with the person; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The sale by that person of property of any kind printed at and shipped or distributed from the Virginia premises of the commercial printer; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Activities in connection with the printing contract<\/span> with the person performed by or on behalf of that person at the Virginia premises of the commercial printer; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Activities in connection with the printing contract<\/span> with the person performed by the commercial printer within Virginia for or on behalf of that person. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> In addition to the jurisdictional standards contained in subsections C and D, nothing contained in this chapter other than in subsection E shall limit any authority that this Commonwealth may enjoy under the provisions of federal law<\/span> or an opinion<\/span> of the United States Supreme Court<\/span> to require the collection of sales and use<\/span> taxes by any dealer<\/span> that regularly or systematically solicits sales within this Commonwealth. Furthermore, nothing contained in subsection C shall require any broadcaster, printer, outdoor advertising<\/span> firm, advertising<\/span> distributor, or publisher which broadcasts, publishes, or displays or distributes paid commercial advertising<\/span> in this Commonwealth<\/span> which is intended to be disseminated primarily to consumers located in this Commonwealth<\/span> to report or impose any liability to pay any tax imposed under this chapter solely because such broadcaster, printer, outdoor advertising<\/span> firm, advertising<\/span> distributor, or publisher accepted such advertising<\/span> contracts<\/span> from out-of-state advertisers or sellers. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX COLLECTIBLE FROM DEALERS; “DEALER” DEFINED; JURISDICTION (\u00a7\n58.1-612)\n\nA. The tax levied by §§ 58.1-603 and 58.1-604 shall be collectible\nfrom all persons that are dealers, as defined in this section, and that have\nsufficient contact with the Commonwealth to qualify under (i) subsections B and\nC or (ii) subsections B and D.\n\nB. As used in this chapter, “dealer” includes every person that:\n\n 1. Manufactures or produces tangible personal property for sale at retail, for\n use, consumption, or distribution, or for storage to be used or consumed in\n this Commonwealth;\n\n 2. Imports or causes to be imported into this Commonwealth tangible personal\n property from any state or foreign country, for sale at retail, for use,\n consumption, or distribution, or for storage to be used or consumed in this\n Commonwealth;\n\n 3. Sells at retail, or that offers for sale at retail, or that has in its\n possession for sale at retail, or for use, consumption, or distribution, or\n for storage to be used or consumed in this Commonwealth, tangible personal\n property;\n\n 4. Has sold at retail, used, consumed, distributed, or stored for use or\n consumption in this Commonwealth, tangible personal property and that cannot\n prove that the tax levied by this chapter has been paid on the sale at retail,\n the use, consumption, distribution, or storage of such tangible personal\n property;\n\n 5. Leases or rents tangible personal property for a consideration, permitting\n the use or possession of such property without transferring title thereto;\n\n 6. Is the lessee or rentee of tangible personal property and that pays to the\n owner of such property a consideration for the use or possession of such\n property without acquiring title thereto;\n\n 7. As a representative, agent, or solicitor, of an out-of-state principal,\n solicits, receives and accepts orders from persons in this Commonwealth for\n future delivery and whose principal refuses to register as a dealer under\n § 58.1-613; or\n\n 8. Becomes liable to and owes this Commonwealth any amount of tax imposed by\n this chapter, whether it holds, or is required to hold, a certificate of\n registration under § 58.1-613.\n\nC. A dealer shall be deemed to have sufficient activity within the Commonwealth\nto require registration under \u00a7 58.1-613 if it:\n\n 1. Maintains or has within this Commonwealth, directly or through an agent or\n subsidiary, an office, warehouse, or place of business of any nature;\n\n 2. Solicits business in this Commonwealth by employees, independent\n contractors, agents or other representatives;\n\n 3. Advertises in newspapers or other periodicals printed and published within\n this Commonwealth, on billboards or posters located in this Commonwealth, or\n through materials distributed in this Commonwealth by means other than the\n United States mail;\n\n 4. Makes regular deliveries of tangible personal property within this\n Commonwealth by means other than common carrier. A person shall be deemed to\n be making regular deliveries hereunder if vehicles other than those operated\n by a common carrier enter this Commonwealth more than 12 times during a\n calendar year to deliver goods sold by him;\n\n 5. Solicits business in this Commonwealth on a continuous, regular, seasonal,\n or systematic basis by means of advertising that is broadcast or relayed from\n a transmitter within this Commonwealth or distributed from a location within\n this Commonwealth;\n\n 6. Solicits business in this Commonwealth by mail, if the solicitations are\n continuous, regular, seasonal, or systematic and if the dealer benefits from\n any banking, financing, debt collection, or marketing activities occurring in\n this Commonwealth or benefits from the location in this Commonwealth of\n authorized installation, servicing, or repair facilities;\n\n 7. Is owned or controlled by the same interests which own or control a\n business located within this Commonwealth;\n\n 8. Has a franchisee or licensee operating under the same trade name in this\n Commonwealth if the franchisee or licensee is required to obtain a certificate\n of registration under § 58.1-613;\n\n 9. Owns tangible personal property that is for sale located in this\n Commonwealth, or that is rented or leased to a consumer in this Commonwealth,\n or offers tangible personal property, on approval, to consumers in this\n Commonwealth;\n\n 10. Receives more than $100,000 in gross revenue, or other minimum amount as\n may be required by federal law, from retail sales in the Commonwealth in the\n previous or current calendar year, provided that in determining the amount of\n a dealer’s gross revenues, the sales made by all commonly controlled\n persons as defined in subsection D shall be aggregated; or\n\n 11. Engages in 200 or more separate retail sales transactions, or other\n minimum amount as may be required by federal law, in the Commonwealth in the\n previous or current calendar year, provided that in determining the total\n number of a dealer’s retail sales transactions, the sales made by all\n commonly controlled persons as defined in subsection D shall be aggregated.\n\nD. A dealer is presumed to have sufficient activity within the Commonwealth to\nrequire registration under § 58.1-613 (unless the presumption is rebutted\nas provided herein) if any commonly controlled person maintains a distribution\ncenter, warehouse, fulfillment center, office, or similar location within the\nCommonwealth that facilitates the delivery of tangible personal property sold by\nthe dealer to its customers. The presumption in this subsection may be rebutted\nby demonstrating that the activities conducted by the commonly controlled person\nin the Commonwealth are not significantly associated with the dealer’s\nability to establish or maintain a market in the Commonwealth for the\ndealer’s sales. For purposes of this subsection, a “commonly\ncontrolled person” means any person that is a member of the same\n“controlled group of corporations,” as defined in § 1563(a) of\nthe Internal Revenue Code of 1954, as amended or renumbered, as the dealer or\nany other entity that, notwithstanding its form of organization, bears the same\nownership relationship to the dealer as a corporation that is a member of the\nsame “controlled group of corporations,” as defined in §\n1563(a) of the Internal Revenue Code of 1954, as amended or renumbered.\n\nE. Notwithstanding any other provision of this section, the following shall not\nbe considered to determine whether a person that has contracted with a\ncommercial printer for printing in the Commonwealth is a “dealer”\nand whether such person has sufficient contact with the Commonwealth to be\nrequired to register under \u00a7 58.1-613:\n\n 1. The ownership or leasing by that person of tangible or intangible property\n located at the Virginia premises of the commercial printer which is used\n solely in connection with the printing contract with the person;\n\n 2. The sale by that person of property of any kind printed at and shipped or\n distributed from the Virginia premises of the commercial printer;\n\n 3. Activities in connection with the printing contract with the person\n performed by or on behalf of that person at the Virginia premises of the\n commercial printer; and\n\n 4. Activities in connection with the printing contract with the person\n performed by the commercial printer within Virginia for or on behalf of that\n person.\n\nF. In addition to the jurisdictional standards contained in subsections C and D,\nnothing contained in this chapter other than in subsection E shall limit any\nauthority that this Commonwealth may enjoy under the provisions of federal law\nor an opinion of the United States Supreme Court to require the collection of\nsales and use taxes by any dealer that regularly or systematically solicits\nsales within this Commonwealth. Furthermore, nothing contained in subsection C\nshall require any broadcaster, printer, outdoor advertising firm, advertising\ndistributor, or publisher which broadcasts, publishes, or displays or\ndistributes paid commercial advertising in this Commonwealth which is intended\nto be disseminated primarily to consumers located in this Commonwealth to report\nor impose any liability to pay any tax imposed under this chapter solely because\nsuch broadcaster, printer, outdoor advertising firm, advertising distributor, or\npublisher accepted such advertising contracts from out-of-state advertisers or\nsellers.\n\nHISTORY: Code 1950, \u00a7 58-441.12; 1966, c. 151; 1979, c. 573; 1984, c. 675;\n1991, cc. 544, 565; 1995, c. 27; 2012, c. 590; 2013, c. 766; 2017, cc. 51, 808;\n2019, cc. 815, 816, 854.","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}}