{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-622.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-622.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-622.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-622.html"}],"law_id":81287,"edition_id":1,"section_id":81287,"structure_id":12899,"section_number":"58.1-622","catch_line":"Discount","history":"Code 1950, \u00a7 58.441.25; 1966, c. 151; 1984, c. 675; 1986, Sp. Sess., c. 12; 1989, c. 469; 2008, c. 488.","full_text":"For the purpose of compensating a dealer holding a certificate of registration under \u00a7 58.1-613 for accounting for and remitting the tax levied by this chapter, such dealer shall be allowed the following percentages of the first three percent of the tax levied by \u00a7\u00a7 58.1-603 and 58.1-604 and accounted for in the form of a deduction in submitting his return and paying the amount due by him if the amount due was not delinquent at the time of payment.\n\t\tThe discount allowed by this section shall be computed according to the schedule provided, regardless of the number of certificates of registration held by a dealer.","order_by":null,"text":{"0":{"id":291333,"text":"For the purpose of compensating a dealer holding a certificate of registration under \u00a7 58.1-613 for accounting for and remitting the tax levied by this chapter, such dealer shall be allowed the following percentages of the first three percent of the tax levied by \u00a7\u00a7 58.1-603 and 58.1-604 and accounted for in the form of a deduction in submitting his return and paying the amount due by him if the amount due was not delinquent at the time of payment.\n\t\tThe discount allowed by this section shall be computed according to the schedule provided, regardless of the number of certificates of registration held by a dealer.","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 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debts","url":"\/58.1-621\/","token":"58.1\/I\/6\/58.1-621","metadata":false},"next_section":{"id":69079,"structure_id":12899,"section_number":"58.1-623","catch_line":"Sales or leases presumed subject to tax; exemption certificates","url":"\/58.1-623\/","token":"58.1\/I\/6\/58.1-623","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-622\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1984, chapter 675; in 1989, chapter 469; in 2008, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?081+ful+CHAP0488\">488<\/a>.<\/p>","references":[{"id":67047,"section_number":"56-484.17:1","catch_line":"Collection of prepaid wireless E-911 charge at point of sale; rate established","order_by":null,"url":"\/56-484.17_1\/"},{"id":72712,"section_number":"58.1-1748","catch_line":"Administration","order_by":null,"url":"\/58.1-1748\/"},{"id":85728,"section_number":"58.1-603.1","catch_line":"(For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state sales tax in certain counties and cities","order_by":null,"url":"\/58.1-603.1\/"},{"id":67208,"section_number":"58.1-603.2","catch_line":"(For contingent expiration date, see Acts 2018, c. 850) Additional state sales and use tax in certain counties and cities of historic significance; Historic Triangle Marketing Fund","order_by":null,"url":"\/58.1-603.2\/"},{"id":61039,"section_number":"58.1-604.01","catch_line":"(For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state use tax in certain counties and cities","order_by":null,"url":"\/58.1-604.01\/"},{"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":77890,"section_number":"58.1-605.1","catch_line":"Additional local sales tax in certain localities; use of revenues for construction or renovation of schools","order_by":null,"url":"\/58.1-605.1\/"},{"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":71005,"section_number":"58.1-606.1","catch_line":"Additional local use tax in certain localities; use of revenues for construction or renovation of schools","order_by":null,"url":"\/58.1-606.1\/"}],"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":254769,"object_type":"law","relational_id":81287,"identifier":"58.1-622","token":"58.1\/I\/6\/58.1-622","url":"\/58.1-622\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-622\/","token":"58.1\/I\/6\/58.1-622","dublin_core":{"Title":"Discount","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-622","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>For the purpose of compensating a dealer holding a certificate of registration under \u00a7&nbsp;<a class=\"law\" title=\"Dealers&#039; certificates of registration\" href=\"\/58.1-613\/\">58.1-613<\/a> for accounting for and remitting the tax levied by this chapter, such dealer shall be allowed the following percentages of the first three percent of the tax levied by \u00a7\u00a7&nbsp;<a class=\"law\" title=\"(Contingent effective date) Imposition of sales tax\" href=\"\/58.1-603\/\">58.1-603<\/a> and <a class=\"law\" title=\"(Contingent effective date) Imposition of use tax\" href=\"\/58.1-604\/\">58.1-604<\/a> and accounted for in the form of a deduction in submitting his return and paying the amount due by him if the amount due was not delinquent at the time of payment.\n\t\tThe discount allowed by this section shall be computed according to the schedule provided, regardless of the number of certificates of registration held by a dealer.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDISCOUNT (\u00a7 58.1-622)\n\nFor the purpose of compensating a dealer holding a certificate of registration\nunder \u00a7 58.1-613 for accounting for and remitting the tax levied by this\nchapter, such dealer shall be allowed the following percentages of the first\nthree percent of the tax levied by \u00a7\u00a7 58.1-603 and 58.1-604 and accounted for\nin the form of a deduction in submitting his return and paying the amount due by\nhim if the amount due was not delinquent at the time of payment.\n\t\tThe discount allowed by this section shall be computed according to the\nschedule provided, regardless of the number of certificates of registration held\nby a dealer.\n\nHISTORY: Code 1950, \u00a7 58.441.25; 1966, c. 151; 1984, c. 675; 1986, Sp. Sess.,\nc. 12; 1989, c. 469; 2008, c. 488.","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}}