{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-615.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-615.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-615.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-615.html"}],"law_id":73538,"edition_id":1,"section_id":73538,"structure_id":12899,"section_number":"58.1-615","catch_line":"Returns by dealers","history":"Code 1950, \u00a7 58-441.20; 1966, c. 151; 1972, c. 355; 1984, c. 675; 2003, c. 1042; 2004, c. 567; 2004, Sp. Sess. I, c. 4; 2005, c. 951; 2006, Sp. Sess. I, c. 2; 2010, cc. 36, 151; 2013, c. 766; 2019, cc. 815, 816, 854.","full_text":"A\n\nEvery dealer required to collect or pay the sales or use tax shall, on or before the twentieth day of the month following the month in which the tax shall become effective, transmit to the Tax Commissioner a return showing the gross sales, gross proceeds, or cost price, as the case may be, arising from all transactions taxable under this chapter during the preceding calendar month, and thereafter a like return shall be prepared and transmitted to the Tax Commissioner by every dealer on or before the twentieth day of each month, for the preceding calendar month. In the case of dealers regularly keeping books and accounts on the basis of an annual period which varies 52 to 53 weeks, the Tax Commissioner may make rules and regulations for reporting consistent with such accounting period.\n\t\t\tNotwithstanding any other provision of this chapter, a dealer may be required by the Tax Commissioner to file sales or use tax returns on an accounting period less frequent than monthly when, in the opinion of the Tax Commissioner, the administration of the taxes imposed by this chapter would be enhanced. If a dealer is required to file other than monthly, each such return shall be due on or before the twentieth day of the month following the close of the period. Each such return shall contain all information required for monthly returns.\n\t\t\tA sales or use tax return shall be filed by each registered dealer even though the dealer is not liable to remit to the Tax Commissioner any tax for the period covered by the return.\n\t\t\tThe Tax Commissioner shall not require that more than one sales and use tax return per month be filed with the Department by any remote seller or any software provider on behalf of such remote seller.B\n\n[Expired.]C\n\nAny return required to be filed with the Tax Commissioner under this section shall be deemed to have been filed with the Tax Commissioner on the date that such return is delivered by the dealer to the commissioner of the revenue or the treasurer for the locality in which the dealer is located and receipt is acknowledged by the commissioner of the revenue or treasurer. The commissioner of the revenue or the treasurer shall stamp such date on the return, and shall mail the return to the Tax Commissioner no later than the following business day. The commissioner of the revenue or the treasurer may collect from the dealer the cost of postage for such mailing.D\n\nEvery dealer that elects to file a consolidated sales tax return for any taxable period and that is required to remit payment by electronic funds transfer pursuant to subsection B of § 58.1-202.1 beginning on and after July 1, 2010, shall file its monthly return using an electronic medium prescribed by the Tax Commissioner. A waiver of this requirement may be granted if the Tax Commissioner determines that it creates an unreasonable burden on the dealer.","order_by":null,"text":{"0":{"id":264578,"text":"Every dealer required to collect or pay the sales or use tax shall, on or before the twentieth day of the month following the month in which the tax shall become effective, transmit to the Tax Commissioner a return showing the gross sales, gross proceeds, or cost price, as the case may be, arising from all transactions taxable under this chapter during the preceding calendar month, and thereafter a like return shall be prepared and transmitted to the Tax Commissioner by every dealer on or before the twentieth day of each month, for the preceding calendar month. In the case of dealers regularly keeping books and accounts on the basis of an annual period which varies 52 to 53 weeks, the Tax Commissioner may make rules and regulations for reporting consistent with such accounting period.\n\t\t\tNotwithstanding any other provision of this chapter, a dealer may be required by the Tax Commissioner to file sales or use tax returns on an accounting period less frequent than monthly when, in the opinion of the Tax Commissioner, the administration of the taxes imposed by this chapter would be enhanced. If a dealer is required to file other than monthly, each such return shall be due on or before the twentieth day of the month following the close of the period. Each such return shall contain all information required for monthly returns.\n\t\t\tA sales or use tax return shall be filed by each registered dealer even though the dealer is not liable to remit to the Tax Commissioner any tax for the period covered by the return.\n\t\t\tThe Tax Commissioner shall not require that more than one sales and use tax return per month be filed with the Department by any remote seller or any software provider on behalf of such remote seller.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":264579,"text":"[Expired.]","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":264580,"text":"Any return required to be filed with the Tax Commissioner under this section shall be deemed to have been filed with the Tax Commissioner on the date that such return is delivered by the dealer to the commissioner of the revenue or the treasurer for the locality in which the dealer is located and receipt is acknowledged by the commissioner of the revenue or treasurer. The commissioner of the revenue or the treasurer shall stamp such date on the return, and shall mail the return to the Tax Commissioner no later than the following business day. The commissioner of the revenue or the treasurer may collect from the dealer the cost of postage for such mailing.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":264581,"text":"Every dealer that elects to file a consolidated sales tax return for any taxable period and that is required to remit payment by electronic funds transfer pursuant to subsection B of § 58.1-202.1 beginning on and after July 1, 2010, shall file its monthly return using an electronic medium prescribed by the Tax Commissioner. A waiver of this requirement may be granted if the Tax Commissioner determines that it creates an unreasonable burden on the dealer.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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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-- see note*) Vending machine sales","url":"\/58.1-614\/","token":"58.1\/I\/6\/58.1-614","metadata":false},"next_section":{"id":87121,"structure_id":12899,"section_number":"58.1-615.1","catch_line":"Repealed","url":"\/58.1-615.1\/","token":"58.1\/I\/6\/58.1-615.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-615\/","history_text":"

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 1972, chapter 355; in 1984, chapter 675; in 2003, chapter 1042<\/a>; in 2004, chapter 567<\/a>; in 2005, chapter 951<\/a>; in 2010, chapters 36<\/a> and 151<\/a>; in 2013, chapter 766<\/a>; in 2019, chapters 815<\/a>, 816<\/a>, and 854<\/a>.<\/p>","references":[{"id":54701,"section_number":"58.1-1738","catch_line":"Administration of the tax","order_by":null,"url":"\/58.1-1738\/"},{"id":71987,"section_number":"58.1-616","catch_line":"Payment to accompany dealer's return","order_by":null,"url":"\/58.1-616\/"}],"refers_to":[{"id":76765,"section_number":"58.1-202.1","catch_line":"Payment of taxes by electronic funds transfer","order_by":null,"url":"\/58.1-202.1\/"}],"permalink":{"id":254737,"object_type":"law","relational_id":73538,"identifier":"58.1-615","token":"58.1\/I\/6\/58.1-615","url":"\/58.1-615\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-615\/","token":"58.1\/I\/6\/58.1-615","dublin_core":{"Title":"Returns by dealers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-615","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every dealer required to collect or pay the sales or use<\/span> tax shall, on or before the twentieth day of the month following the month in which the tax shall become effective, transmit to the Tax Commissioner<\/span> a return showing the gross sales<\/span>, gross proceeds<\/span>, or cost price<\/span>, as the case may be, arising from all transactions taxable under this chapter during the preceding calendar month, and thereafter a like return shall be prepared and transmitted to the Tax Commissioner<\/span> by every dealer on or before the twentieth day of each month, for the preceding calendar month. In the case of dealers regularly keeping books and accounts on the basis of an annual period which varies 52 to 53 weeks, the Tax Commissioner<\/span> may make rules and regulations for reporting consistent with such accounting period.\n\t\t\tNotwithstanding any other provision of this chapter, a dealer may be required by the Tax Commissioner<\/span> to file sales or use<\/span> tax returns on an accounting period less frequent than monthly when, in the opinion<\/span> of the Tax Commissioner<\/span>, the administration of the taxes imposed by this chapter would be enhanced. If a dealer is required to file other than monthly, each such return shall be due on or before the twentieth day of the month following the close of the period. Each such return shall contain all information required for monthly returns.\n\t\t\tA sales or use<\/span> tax return shall be filed by each registered dealer even though the dealer is not liable to remit to the Tax Commissioner<\/span> any tax for the period covered by the return.\n\t\t\tThe Tax Commissioner<\/span> shall not require that more than one sales and use<\/span> tax return per month be filed with the Department<\/span> by any remote seller<\/span> or any software provider on behalf of such remote seller<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> [Expired.] <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any return required to be filed with the Tax Commissioner<\/span> under this section shall be deemed to have been filed with the Tax Commissioner<\/span> on the date that such return is delivered by the dealer to the commissioner of the revenue or the treasurer for the locality in which the dealer is located and receipt is acknowledged by the commissioner of the revenue or treasurer. The commissioner of the revenue or the treasurer shall stamp such date on the return, and shall mail the return to the Tax Commissioner<\/span> no later than the following business<\/span> day. The commissioner of the revenue or the treasurer may collect from the dealer the cost of postage for such mailing. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Every dealer that elects to file a consolidated sales tax return for any taxable period and that is required to remit payment by electronic funds transfer pursuant to subsection B of § 58.1-202.1<\/a> beginning on and after July 1, 2010, shall file its monthly return using an electronic medium prescribed by the Tax Commissioner<\/span>. A waiver<\/span> of this requirement may be granted if the Tax Commissioner<\/span> determines that it creates an unreasonable burden on the dealer. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRETURNS BY DEALERS (\u00a7 58.1-615)\n\nA. Every dealer required to collect or pay the sales or use tax shall, on or\nbefore the twentieth day of the month following the month in which the tax shall\nbecome effective, transmit to the Tax Commissioner a return showing the gross\nsales, gross proceeds, or cost price, as the case may be, arising from all\ntransactions taxable under this chapter during the preceding calendar month, and\nthereafter a like return shall be prepared and transmitted to the Tax\nCommissioner by every dealer on or before the twentieth day of each month, for\nthe preceding calendar month. In the case of dealers regularly keeping books and\naccounts on the basis of an annual period which varies 52 to 53 weeks, the Tax\nCommissioner may make rules and regulations for reporting consistent with such\naccounting period.\n\t\t\tNotwithstanding any other provision of this chapter, a dealer may be required\nby the Tax Commissioner to file sales or use tax returns on an accounting period\nless frequent than monthly when, in the opinion of the Tax Commissioner, the\nadministration of the taxes imposed by this chapter would be enhanced. If a\ndealer is required to file other than monthly, each such return shall be due on\nor before the twentieth day of the month following the close of the period. Each\nsuch return shall contain all information required for monthly returns.\n\t\t\tA sales or use tax return shall be filed by each registered dealer even\nthough the dealer is not liable to remit to the Tax Commissioner any tax for the\nperiod covered by the return.\n\t\t\tThe Tax Commissioner shall not require that more than one sales and use tax\nreturn per month be filed with the Department by any remote seller or any\nsoftware provider on behalf of such remote seller.\n\nB. [Expired.]\n\nC. Any return required to be filed with the Tax Commissioner under this section\nshall be deemed to have been filed with the Tax Commissioner on the date that\nsuch return is delivered by the dealer to the commissioner of the revenue or the\ntreasurer for the locality in which the dealer is located and receipt is\nacknowledged by the commissioner of the revenue or treasurer. The commissioner\nof the revenue or the treasurer shall stamp such date on the return, and shall\nmail the return to the Tax Commissioner no later than the following business\nday. The commissioner of the revenue or the treasurer may collect from the\ndealer the cost of postage for such mailing.\n\nD. Every dealer that elects to file a consolidated sales tax return for any\ntaxable period and that is required to remit payment by electronic funds\ntransfer pursuant to subsection B of § 58.1-202.1 beginning on and after\nJuly 1, 2010, shall file its monthly return using an electronic medium\nprescribed by the Tax Commissioner. A waiver of this requirement may be granted\nif the Tax Commissioner determines that it creates an unreasonable burden on the\ndealer.\n\nHISTORY: Code 1950, \u00a7 58-441.20; 1966, c. 151; 1972, c. 355; 1984, c. 675;\n2003, c. 1042; 2004, c. 567; 2004, Sp. Sess. I, c. 4; 2005, c. 951; 2006, Sp.\nSess. I, c. 2; 2010, cc. 36, 151; 2013, c. 766; 2019, 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}}