{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-614.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-614.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-614.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-614.html"}],"law_id":66436,"edition_id":1,"section_id":66436,"structure_id":12899,"section_number":"58.1-614","catch_line":"(Contingent effective date — see note*) Vending machine sales","history":"Code 1950, \u00a7 58-441.34; 1966, c. 151; 1974, c. 389; 1980, c. 755; 1982, c. 219; 1984, c. 675; 1986, Sp. Sess., c. 12; 2004, Sp. Sess. I, c. 3.","full_text":"A\n\nNotwithstanding the provisions of §§ 58.1-603 and 58.1-604, whenever a dealer makes sales of tangible personal property through vending machines, or in any other manner making collection of the tax impractical, as determined by the Tax Commissioner, such dealer shall be required to report his wholesale purchases for sale at retail from vending machines and shall be required to remit an amount based on four and one-half percent through midnight on July 31, 2004, and five percent beginning on and after August 1, 2004, of such wholesale purchases.B\n\nNotwithstanding the provisions of §§ 58.1-605 and 58.1-606, dealers making sales of tangible personal property through vending machines shall report and remit the one percent local sales and use tax computed as provided in subsection A of this section.C\n\nThe provisions of subsections A and B of this section shall not be applicable to vending machine operators all of whose machines are under contract to nonprofit organizations. Such operators shall report only the gross receipts from machines selling items for more than 10 cents and shall be required to remit an amount based on a percentage of their remaining gross sales established by the Tax Commissioner to take into account the inclusion of sales tax.D\n\nNotwithstanding any other provisions in this section, when the Tax Commissioner determines that it is impractical to collect the tax in the manner provided by those sections, such dealer shall be required to remit an amount based on a percentage of gross receipts which takes into account the inclusion of the sales tax.E\n\nThe provisions of this section shall not be applicable to any dealer who fails to maintain records satisfactory to the Tax Commissioner. A dealer making sales of tangible personal property through vending machines shall obtain a certificate of registration under § 58.1-613 in relevant form for each county or city in which he has machines.","order_by":null,"text":{"0":{"id":241139,"text":"Notwithstanding the provisions of §§ 58.1-603 and 58.1-604, whenever a dealer makes sales of tangible personal property through vending machines, or in any other manner making collection of the tax impractical, as determined by the Tax Commissioner, such dealer shall be required to report his wholesale purchases for sale at retail from vending machines and shall be required to remit an amount based on four and one-half percent through midnight on July 31, 2004, and five percent beginning on and after August 1, 2004, of such wholesale purchases.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":241140,"text":"Notwithstanding the provisions of §§ 58.1-605 and 58.1-606, dealers making sales of tangible personal property through vending machines shall report and remit the one percent local sales and use tax computed as provided in subsection A of this section.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":241141,"text":"The provisions of subsections A and B of this section shall not be applicable to vending machine operators all of whose machines are under contract to nonprofit organizations. Such operators shall report only the gross receipts from machines selling items for more than 10 cents and shall be required to remit an amount based on a percentage of their remaining gross sales established by the Tax Commissioner to take into account the inclusion of sales tax.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":241142,"text":"Notwithstanding any other provisions in this section, when the Tax Commissioner determines that it is impractical to collect the tax in the manner provided by those sections, such dealer shall be required to remit an amount based on a percentage of gross receipts which takes into account the inclusion of the sales tax.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":241143,"text":"The provisions of this section shall not be applicable to any dealer who fails to maintain records satisfactory to the Tax Commissioner. A dealer making sales of tangible personal property through vending machines shall obtain a certificate of registration under § 58.1-613 in relevant form for each county or city in which he has machines.","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 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 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The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1974, chapter 389; in 1980, chapter 755; in 1982, chapter 219; in 1984, chapter 675.<\/p>","references":[{"id":71974,"section_number":"58.1-638","catch_line":"Disposition of state sales and use tax revenue","order_by":null,"url":"\/58.1-638\/"}],"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":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\/"},{"id":67446,"section_number":"58.1-613","catch_line":"Dealers' certificates of registration","order_by":null,"url":"\/58.1-613\/"}],"permalink":{"id":254733,"object_type":"law","relational_id":66436,"identifier":"58.1-614","token":"58.1\/I\/6\/58.1-614","url":"\/58.1-614\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-614\/","token":"58.1\/I\/6\/58.1-614","dublin_core":{"Title":"(Contingent effective date — see note*) Vending machine sales","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-614","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Notwithstanding the provisions of §§ 58.1-603<\/a> and 58.1-604<\/a>, whenever a dealer makes sales<\/span> of tangible personal property<\/span> through vending machines, or in any other manner making collection of the tax impractical, as determined by the Tax Commissioner<\/span>, such dealer shall be required to report his wholesale purchases for sale at retail<\/span> from vending machines and shall be required to remit an amount based on four and one-half percent through midnight on July 31, 2004, and five percent beginning on and after August 1, 2004, of such wholesale purchases. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding the provisions of §§ 58.1-605<\/a> and 58.1-606<\/a>, dealers making sales<\/span> of tangible personal property<\/span> through vending machines shall report and remit the one percent local sales<\/span> and use<\/span> tax computed as provided in subsection A of this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The provisions of subsections A and B of this section shall not be applicable to vending machine operators all of whose machines are under contract<\/span> to nonprofit organizations. Such operators shall report only the gross receipts from machines selling items for more than 10 cents and shall be required to remit an amount based on a percentage of their remaining gross sales<\/span> established by the Tax Commissioner<\/span> to take into account the inclusion of sales tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Notwithstanding any other provisions in this section, when the Tax Commissioner<\/span> determines that it is impractical to collect the tax in the manner provided by those sections, such dealer shall be required to remit an amount based on a percentage of gross receipts which takes into account the inclusion of the sales tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The provisions of this section shall not be applicable to any dealer who fails to maintain records satisfactory to the Tax Commissioner<\/span>. A dealer making sales of tangible personal property<\/span> through vending machines shall obtain a certificate of registration under § 58.1-613<\/a> in relevant form for each county or city in which he has machines. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n(CONTINGENT EFFECTIVE DATE — SEE NOTE*) VENDING MACHINE SALES (\u00a7\n58.1-614)\n\nA. Notwithstanding the provisions of §§ 58.1-603 and 58.1-604,\nwhenever a dealer makes sales of tangible personal property through vending\nmachines, or in any other manner making collection of the tax impractical, as\ndetermined by the Tax Commissioner, such dealer shall be required to report his\nwholesale purchases for sale at retail from vending machines and shall be\nrequired to remit an amount based on four and one-half percent through midnight\non July 31, 2004, and five percent beginning on and after August 1, 2004, of\nsuch wholesale purchases.\n\nB. Notwithstanding the provisions of §§ 58.1-605 and 58.1-606, dealers\nmaking sales of tangible personal property through vending machines shall report\nand remit the one percent local sales and use tax computed as provided in\nsubsection A of this section.\n\nC. The provisions of subsections A and B of this section shall not be applicable\nto vending machine operators all of whose machines are under contract to\nnonprofit organizations. Such operators shall report only the gross receipts\nfrom machines selling items for more than 10 cents and shall be required to\nremit an amount based on a percentage of their remaining gross sales established\nby the Tax Commissioner to take into account the inclusion of sales tax.\n\nD. Notwithstanding any other provisions in this section, when the Tax\nCommissioner determines that it is impractical to collect the tax in the manner\nprovided by those sections, such dealer shall be required to remit an amount\nbased on a percentage of gross receipts which takes into account the inclusion\nof the sales tax.\n\nE. The provisions of this section shall not be applicable to any dealer who\nfails to maintain records satisfactory to the Tax Commissioner. A dealer making\nsales of tangible personal property through vending machines shall obtain a\ncertificate of registration under § 58.1-613 in relevant form for each\ncounty or city in which he has machines.\n\nHISTORY: Code 1950, \u00a7 58-441.34; 1966, c. 151; 1974, c. 389; 1980, c. 755;\n1982, c. 219; 1984, c. 675; 1986, Sp. Sess., c. 12; 2004, Sp. Sess. I, c. 3.","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}}