{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-625.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-625.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-625.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-625.html"}],"law_id":54146,"edition_id":1,"section_id":54146,"structure_id":12899,"section_number":"58.1-625","catch_line":"Collection of tax","history":"Code 1950, \u00a7 58-441.18; 1966, c. 151; 1972, c. 355; 1979, c. 198; 1984, c. 675; 2006, cc. 579, 593; 2013, c. 766; 2019, cc. 815, 816, 854.","full_text":"A\n\nThe tax levied by this chapter shall be paid by the dealer, but the dealer shall separately state the amount of the tax and add such tax to the sales price or charge. Thereafter, such tax shall be a debt from the purchaser, consumer, or lessee to the dealer until paid and shall be recoverable at law in the same manner as other debts. No action at law or suit in equity under this chapter may be maintained in this Commonwealth by any dealer that is not registered under § 58.1-613 or is delinquent in the payment of the taxes imposed under this chapter.B\n\nNotwithstanding any exemption from taxes which any dealer now or hereafter may enjoy under the Constitution or laws of this or any other state, or of the United States, such dealer shall collect such tax from the purchaser, consumer, or lessee and shall pay the same over to the Tax Commissioner as herein provided.C\n\nAny dealer collecting the sales or use tax on transactions exempt or not taxable under this chapter shall transmit to the Tax Commissioner such erroneously or illegally collected tax unless or until it can affirmatively show that the tax has since been refunded to the purchaser or credited to its account.D\n\n1. Any dealer that neglects, fails, or refuses to collect such tax upon every taxable sale, distribution, lease, or storage of tangible personal property made by it, its agents, or employees shall be liable for and pay the tax itself, and such dealer shall not thereafter be entitled to sue for or recover in this Commonwealth any part of the purchase price or rental from the purchaser until such tax is paid. Moreover, any dealer that neglects, fails, or refuses to pay or collect the tax herein provided, either by itself or through its agents or employees, is guilty of a Class 1 misdemeanor.2\n\nNotwithstanding subdivision 1, any remote seller or marketplace facilitator that has collected an incorrect amount of sales and use tax shall be relieved from liability for such amount, including any penalty or interest, if the error is a result of the remote seller’s or marketplace facilitator’s reasonable reliance on information provided by the Commonwealth.E\n\nAll sums collected by a dealer as required by this chapter shall be deemed to be held in trust for the Commonwealth.F\n\nNotwithstanding the foregoing provisions of this section, any dealer is authorized during the period of time set forth in § 58.1-611.2 not to collect the tax levied by this chapter or levied under the authority granted in §§ 58.1-605 and 58.1-606 from the purchaser, and to absorb such tax itself. A dealer electing to absorb such taxes shall be liable for payment of such taxes to the Tax Commissioner in the same manner as it is for tax collected from a purchaser pursuant to this section.","order_by":null,"text":{"0":{"id":198740,"text":"The tax levied by this chapter shall be paid by the dealer, but the dealer shall separately state the amount of the tax and add such tax to the sales price or charge. Thereafter, such tax shall be a debt from the purchaser, consumer, or lessee to the dealer until paid and shall be recoverable at law in the same manner as other debts. No action at law or suit in equity under this chapter may be maintained in this Commonwealth by any dealer that is not registered under § 58.1-613 or is delinquent in the payment of the taxes imposed under this chapter.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":198741,"text":"Notwithstanding any exemption from taxes which any dealer now or hereafter may enjoy under the Constitution or laws of this or any other state, or of the United States, such dealer shall collect such tax from the purchaser, consumer, or lessee and shall pay the same over to the Tax Commissioner as herein provided.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":198742,"text":"Any dealer collecting the sales or use tax on transactions exempt or not taxable under this chapter shall transmit to the Tax Commissioner such erroneously or illegally collected tax unless or until it can affirmatively show that the tax has since been refunded to the purchaser or credited to its account.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":198743,"text":"1. Any dealer that neglects, fails, or refuses to collect such tax upon every taxable sale, distribution, lease, or storage of tangible personal property made by it, its agents, or employees shall be liable for and pay the tax itself, and such dealer shall not thereafter be entitled to sue for or recover in this Commonwealth any part of the purchase price or rental from the purchaser until such tax is paid. Moreover, any dealer that neglects, fails, or refuses to pay or collect the tax herein provided, either by itself or through its agents or employees, is guilty of a Class 1 misdemeanor.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D2"},"4":{"id":198744,"text":"Notwithstanding subdivision 1, any remote seller or marketplace facilitator that has collected an incorrect amount of sales and use tax shall be relieved from liability for such amount, including any penalty or interest, if the error is a result of the remote seller’s or marketplace facilitator’s reasonable reliance on information provided by the Commonwealth.","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D","next_prefix":"E"},"5":{"id":198745,"text":"All sums collected by a dealer as required by this chapter shall be deemed to be held in trust for the Commonwealth.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D2","next_prefix":"F"},"6":{"id":198746,"text":"Notwithstanding the foregoing provisions of this section, any dealer is authorized during the period of time set forth in § 58.1-611.2 not to collect the tax levied by this chapter or levied under the authority granted in §§ 58.1-605 and 58.1-606 from the purchaser, and to absorb such tax itself. A dealer electing to absorb such taxes shall be liable for payment of such taxes to the Tax Commissioner in the same manner as it is for tax collected from a purchaser pursuant to this section.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"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 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":63208,"structure_id":12899,"section_number":"58.1-600","catch_line":"Short title","url":"\/58.1-600\/","token":"58.1\/I\/6\/58.1-600","metadata":false},{"id":54017,"structure_id":12899,"section_number":"58.1-601","catch_line":"Administration of 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permits","url":"\/58.1-624\/","token":"58.1\/I\/6\/58.1-624","metadata":false},"next_section":{"id":62942,"structure_id":12899,"section_number":"58.1-625.1","catch_line":"Repealed","url":"\/58.1-625.1\/","token":"58.1\/I\/6\/58.1-625.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-625\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 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 1979, chapter 198; in 1984, chapter 675; in 2006, chapters 579<\/a> and 593<\/a>; in 2013, chapter 766<\/a>; in 2019, chapters 815<\/a>, 816<\/a>, and 854<\/a>.<\/p>","references":[{"id":78838,"section_number":"58.1-3510.7","catch_line":"Exemptions; penalties","order_by":null,"url":"\/58.1-3510.7\/"}],"refers_to":[{"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":66155,"section_number":"58.1-611.2","catch_line":"Limited exemption for certain school supplies, clothing, and footwear","order_by":null,"url":"\/58.1-611.2\/"},{"id":67446,"section_number":"58.1-613","catch_line":"Dealers' certificates of registration","order_by":null,"url":"\/58.1-613\/"}],"permalink":{"id":254793,"object_type":"law","relational_id":54146,"identifier":"58.1-625","token":"58.1\/I\/6\/58.1-625","url":"\/58.1-625\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-625\/","token":"58.1\/I\/6\/58.1-625","dublin_core":{"Title":"Collection of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-625","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The tax levied by this chapter shall be paid by the dealer, but the dealer shall separately state the amount of the tax and add such tax to the sales price<\/span> or charge. Thereafter, such tax shall be a debt from the purchaser, consumer, or lessee to the dealer until paid and shall be recoverable at law<\/span> in the same manner as other debts. No action at law<\/span> or suit in equity<\/span> under this chapter may be maintained in this Commonwealth<\/span> by any dealer that is not registered under § 58.1-613<\/a> or is delinquent in the payment of the taxes imposed under this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding any exemption from taxes which any dealer now or hereafter may enjoy under the Constitution or laws<\/span> of this or any other state, or of the United States, such dealer shall collect such tax from the purchaser, consumer, or lessee and shall pay the same over to the Tax Commissioner<\/span> as herein provided. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any dealer collecting the sales or use<\/span> tax on transactions exempt or not taxable under this chapter shall transmit to the Tax Commissioner<\/span> such erroneously or illegally collected tax unless or until it can affirmatively show that the tax has since been refunded to the purchaser or credited to its account. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> 1. Any dealer that neglects, fails, or refuses to collect such tax upon every taxable sale<\/span>, distribution<\/span>, lease, or storage<\/span> of tangible personal property<\/span> made by it, its agents, or employees shall be liable for and pay the tax itself, and such dealer shall not thereafter be entitled to sue for or recover in this Commonwealth<\/span> any part of the purchase price or rental from the purchaser until such tax is paid. Moreover, any dealer that neglects, fails, or refuses to pay or collect the tax herein provided, either by itself or through its agents or employees, is guilty of a Class 1 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Notwithstanding subdivision 1, any remote seller<\/span> or marketplace facilitator that has collected an incorrect amount of sales and use<\/span> tax shall be relieved from liability for such amount, including any penalty<\/span> or interest, if the error is a result of the remote seller<\/span>’s or marketplace facilitator’s reasonable reliance on information provided by the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> All sums collected by a dealer as required by this chapter shall be deemed to be held in trust for the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Notwithstanding the foregoing provisions of this section, any dealer is authorized during the period of time set forth in § 58.1-611.2<\/a> not to collect the tax levied by this chapter or levied under the authority granted in §§ 58.1-605<\/a> and 58.1-606<\/a> from the purchaser, and to absorb such tax itself. A dealer electing to absorb such taxes shall be liable for payment of such taxes to the Tax Commissioner<\/span> in the same manner as it is for tax collected from a purchaser pursuant to this section. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION OF TAX (\u00a7 58.1-625)\n\nA. The tax levied by this chapter shall be paid by the dealer, but the dealer\nshall separately state the amount of the tax and add such tax to the sales price\nor charge. Thereafter, such tax shall be a debt from the purchaser, consumer, or\nlessee to the dealer until paid and shall be recoverable at law in the same\nmanner as other debts. No action at law or suit in equity under this chapter may\nbe maintained in this Commonwealth by any dealer that is not registered under\n§ 58.1-613 or is delinquent in the payment of the taxes imposed under this\nchapter.\n\nB. Notwithstanding any exemption from taxes which any dealer now or hereafter\nmay enjoy under the Constitution or laws of this or any other state, or of the\nUnited States, such dealer shall collect such tax from the purchaser, consumer,\nor lessee and shall pay the same over to the Tax Commissioner as herein\nprovided.\n\nC. Any dealer collecting the sales or use tax on transactions exempt or not\ntaxable under this chapter shall transmit to the Tax Commissioner such\nerroneously or illegally collected tax unless or until it can affirmatively show\nthat the tax has since been refunded to the purchaser or credited to its\naccount.\n\nD. 1. Any dealer that neglects, fails, or refuses to collect such tax upon every\ntaxable sale, distribution, lease, or storage of tangible personal property made\nby it, its agents, or employees shall be liable for and pay the tax itself, and\nsuch dealer shall not thereafter be entitled to sue for or recover in this\nCommonwealth any part of the purchase price or rental from the purchaser until\nsuch tax is paid. Moreover, any dealer that neglects, fails, or refuses to pay\nor collect the tax herein provided, either by itself or through its agents or\nemployees, is guilty of a Class 1 misdemeanor.\n\n 2. Notwithstanding subdivision 1, any remote seller or marketplace facilitator\n that has collected an incorrect amount of sales and use tax shall be relieved\n from liability for such amount, including any penalty or interest, if the\n error is a result of the remote seller’s or marketplace\n facilitator’s reasonable reliance on information provided by the\n Commonwealth.\n\nE. All sums collected by a dealer as required by this chapter shall be deemed to\nbe held in trust for the Commonwealth.\n\nF. Notwithstanding the foregoing provisions of this section, any dealer is\nauthorized during the period of time set forth in § 58.1-611.2 not to\ncollect the tax levied by this chapter or levied under the authority granted in\n§§ 58.1-605 and 58.1-606 from the purchaser, and to absorb such tax\nitself. A dealer electing to absorb such taxes shall be liable for payment of\nsuch taxes to the Tax Commissioner in the same manner as it is for tax collected\nfrom a purchaser pursuant to this section.\n\nHISTORY: Code 1950, \u00a7 58-441.18; 1966, c. 151; 1972, c. 355; 1979, c. 198;\n1984, c. 675; 2006, cc. 579, 593; 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}}