{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-633.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-633.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-633.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-633.html"}],"law_id":55254,"edition_id":1,"section_id":55254,"structure_id":12899,"section_number":"58.1-633","catch_line":"Records","history":"Code 1950, \u00a7 58-441.29; 1966, c. 151; 1984, c. 675.","full_text":"A\n\nEvery dealer required to make a return and pay or collect any tax under this chapter shall keep and preserve suitable records of the sales, leases, or purchases, as the case may be, taxable under this chapter, and such other books of account as may be necessary to determine the amount of tax due hereunder, and such other pertinent information as may be required by the Tax Commissioner.B\n\nIn order to aid in the administration and enforcement of the provisions of this chapter, all wholesalers and jobbers in this Commonwealth shall keep a record of all sales of tangible personal property, whether such sales be for cash or on terms of credit. Such records shall include the name and address of the purchaser, the number of the certificate of registration issued to the purchaser, the date of the purchase, the article purchased, and the price at which the article is sold to the purchaser. Any wholesaler or jobber failing to keep such records shall be guilty of a Class 1 misdemeanor. Any person who is both a retailer and a wholesaler or jobber and who fails to keep proper records showing wholesale sales and retail sales separately shall pay the tax as a retailer on both classes of his business.C\n\nFor the purpose of enforcing the collection of the tax levied by this chapter, the Tax Commissioner is authorized to examine the books, records, and other documents of all transportation companies, agencies, firms, or persons as defined herein that conduct their business by truck, rail, water, airplane, or otherwise, in order to determine what dealers are importing or otherwise are shipping articles of tangible personal property which are liable for the tax. If such transportation company, agency, firm or person as defined herein refuses to permit such examination of its or his books, records, and other documents by the Tax Commissioner, as aforesaid, it or he shall be guilty of a Class 1 misdemeanor. The Tax Commissioner may proceed by petitioning the appropriate circuit court to require the transportation company, agency, firm, or person to show cause as to why such books, records, and other documents should not be examined pursuant to the injunction of the court, and as to why a bond should not be required with proper security in the penalty of not more than $2,000 conditioned upon compliance with the provisions hereof for a period of not more than 1 year.","order_by":null,"text":{"0":{"id":202603,"text":"Every dealer required to make a return and pay or collect any tax under this chapter shall keep and preserve suitable records of the sales, leases, or purchases, as the case may be, taxable under this chapter, and such other books of account as may be necessary to determine the amount of tax due hereunder, and such other pertinent information as may be required by the Tax Commissioner.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":202604,"text":"In order to aid in the administration and enforcement of the provisions of this chapter, all wholesalers and jobbers in this Commonwealth shall keep a record of all sales of tangible personal property, whether such sales be for cash or on terms of credit. Such records shall include the name and address of the purchaser, the number of the certificate of registration issued to the purchaser, the date of the purchase, the article purchased, and the price at which the article is sold to the purchaser. Any wholesaler or jobber failing to keep such records shall be guilty of a Class 1 misdemeanor. Any person who is both a retailer and a wholesaler or jobber and who fails to keep proper records showing wholesale sales and retail sales separately shall pay the tax as a retailer on both classes of his business.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":202605,"text":"For the purpose of enforcing the collection of the tax levied by this chapter, the Tax Commissioner is authorized to examine the books, records, and other documents of all transportation companies, agencies, firms, or persons as defined herein that conduct their business by truck, rail, water, airplane, or otherwise, in order to determine what dealers are importing or otherwise are shipping articles of tangible personal property which are liable for the tax. If such transportation company, agency, firm or person as defined herein refuses to permit such examination of its or his books, records, and other documents by the Tax Commissioner, as aforesaid, it or he shall be guilty of a Class 1 misdemeanor. The Tax Commissioner may proceed by petitioning the appropriate circuit court to require the transportation company, agency, firm, or person to show cause as to why such books, records, and other documents should not be examined pursuant to the injunction of the court, and as to why a bond should not be required with proper security in the penalty of not more than $2,000 conditioned upon compliance with the provisions hereof for a period of not more than 1 year.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"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 chapter","url":"\/58.1-601\/","token":"58.1\/I\/6\/58.1-601","metadata":false},{"id":78097,"structure_id":12899,"section_number":"58.1-602","catch_line":"Definitions","url":"\/58.1-602\/","token":"58.1\/I\/6\/58.1-602","metadata":false},{"id":75736,"structure_id":12899,"section_number":"58.1-602.1","catch_line":"Repealed","url":"\/58.1-602.1\/","token":"58.1\/I\/6\/58.1-602.1","metadata":false},{"id":81537,"structure_id":12899,"section_number":"58.1-603","catch_line":"(Contingent effective date) Imposition of sales tax","url":"\/58.1-603\/","token":"58.1\/I\/6\/58.1-603","metadata":false},{"id":85728,"structure_id":12899,"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","url":"\/58.1-603.1\/","token":"58.1\/I\/6\/58.1-603.1","metadata":false},{"id":67208,"structure_id":12899,"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","url":"\/58.1-603.2\/","token":"58.1\/I\/6\/58.1-603.2","metadata":false},{"id":56214,"structure_id":12899,"section_number":"58.1-604","catch_line":"(Contingent effective date) Imposition of use tax","url":"\/58.1-604\/","token":"58.1\/I\/6\/58.1-604","metadata":false},{"id":61039,"structure_id":12899,"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","url":"\/58.1-604.01\/","token":"58.1\/I\/6\/58.1-604.01","metadata":false},{"id":58436,"structure_id":12899,"section_number":"58.1-604.1","catch_line":"(Contingent effective date -- see note*) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts","url":"\/58.1-604.1\/","token":"58.1\/I\/6\/58.1-604.1","metadata":false},{"id":67198,"structure_id":12899,"section_number":"58.1-604.2","catch_line":"Filing return; payment of tax","url":"\/58.1-604.2\/","token":"58.1\/I\/6\/58.1-604.2","metadata":false},{"id":83898,"structure_id":12899,"section_number":"58.1-604.3","catch_line":"Exemptions","url":"\/58.1-604.3\/","token":"58.1\/I\/6\/58.1-604.3","metadata":false},{"id":64244,"structure_id":12899,"section_number":"58.1-604.4","catch_line":"Not effective","url":"\/58.1-604.4\/","token":"58.1\/I\/6\/58.1-604.4","metadata":false},{"id":69587,"structure_id":12899,"section_number":"58.1-604.6","catch_line":"Gift transactions","url":"\/58.1-604.6\/","token":"58.1\/I\/6\/58.1-604.6","metadata":false},{"id":64845,"structure_id":12899,"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","url":"\/58.1-605\/","token":"58.1\/I\/6\/58.1-605","metadata":false},{"id":77890,"structure_id":12899,"section_number":"58.1-605.1","catch_line":"Additional local sales tax in certain localities; use of revenues for construction or renovation of schools","url":"\/58.1-605.1\/","token":"58.1\/I\/6\/58.1-605.1","metadata":false},{"id":85798,"structure_id":12899,"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","url":"\/58.1-606\/","token":"58.1\/I\/6\/58.1-606","metadata":false},{"id":71005,"structure_id":12899,"section_number":"58.1-606.1","catch_line":"Additional local use tax in certain localities; use of revenues for construction or renovation of schools","url":"\/58.1-606.1\/","token":"58.1\/I\/6\/58.1-606.1","metadata":false},{"id":61164,"structure_id":12899,"section_number":"58.1-607","catch_line":"Moving residence or business into Commonwealth","url":"\/58.1-607\/","token":"58.1\/I\/6\/58.1-607","metadata":false},{"id":79462,"structure_id":12899,"section_number":"58.1-608","catch_line":"Repealed","url":"\/58.1-608\/","token":"58.1\/I\/6\/58.1-608","metadata":false},{"id":67849,"structure_id":12899,"section_number":"58.1-608.1","catch_line":"Refund authorized for certain building materials","url":"\/58.1-608.1\/","token":"58.1\/I\/6\/58.1-608.1","metadata":false},{"id":87400,"structure_id":12899,"section_number":"58.1-608.2","catch_line":"Repealed","url":"\/58.1-608.2\/","token":"58.1\/I\/6\/58.1-608.2","metadata":false},{"id":67607,"structure_id":12899,"section_number":"58.1-608.3","catch_line":"Entitlement to certain sales tax revenues","url":"\/58.1-608.3\/","token":"58.1\/I\/6\/58.1-608.3","metadata":false},{"id":58026,"structure_id":12899,"section_number":"58.1-608.4","catch_line":"Suspension of exemption","url":"\/58.1-608.4\/","token":"58.1\/I\/6\/58.1-608.4","metadata":false},{"id":60740,"structure_id":12899,"section_number":"58.1-609","catch_line":"Repealed","url":"\/58.1-609\/","token":"58.1\/I\/6\/58.1-609","metadata":false},{"id":75872,"structure_id":12899,"section_number":"58.1-609.1","catch_line":"Governmental and commodities exemptions","url":"\/58.1-609.1\/","token":"58.1\/I\/6\/58.1-609.1","metadata":false},{"id":74403,"structure_id":12899,"section_number":"58.1-609.10","catch_line":"Miscellaneous exemptions","url":"\/58.1-609.10\/","token":"58.1\/I\/6\/58.1-609.10","metadata":false},{"id":64022,"structure_id":12899,"section_number":"58.1-609.11","catch_line":"Exemptions for nonprofit entities","url":"\/58.1-609.11\/","token":"58.1\/I\/6\/58.1-609.11","metadata":false},{"id":68864,"structure_id":12899,"section_number":"58.1-609.12","catch_line":"Reports to General Assembly on tax exemptions studies","url":"\/58.1-609.12\/","token":"58.1\/I\/6\/58.1-609.12","metadata":false},{"id":81042,"structure_id":12899,"section_number":"58.1-609.13","catch_line":"Exceptions to \u00a7 58.1-609.10","url":"\/58.1-609.13\/","token":"58.1\/I\/6\/58.1-609.13","metadata":false},{"id":81400,"structure_id":12899,"section_number":"58.1-609.14","catch_line":"(For contingent expiration date, see Editor's notes) Personal protective equipment exemption","url":"\/58.1-609.14\/","token":"58.1\/I\/6\/58.1-609.14","metadata":false},{"id":79573,"structure_id":12899,"section_number":"58.1-609.2","catch_line":"Agricultural exemptions","url":"\/58.1-609.2\/","token":"58.1\/I\/6\/58.1-609.2","metadata":false},{"id":69050,"structure_id":12899,"section_number":"58.1-609.3","catch_line":"Commercial and industrial exemptions","url":"\/58.1-609.3\/","token":"58.1\/I\/6\/58.1-609.3","metadata":false},{"id":86819,"structure_id":12899,"section_number":"58.1-609.4","catch_line":"Repealed","url":"\/58.1-609.4\/","token":"58.1\/I\/6\/58.1-609.4","metadata":false},{"id":80655,"structure_id":12899,"section_number":"58.1-609.5","catch_line":"Service exemptions","url":"\/58.1-609.5\/","token":"58.1\/I\/6\/58.1-609.5","metadata":false},{"id":78185,"structure_id":12899,"section_number":"58.1-609.6","catch_line":"Media-related exemptions","url":"\/58.1-609.6\/","token":"58.1\/I\/6\/58.1-609.6","metadata":false},{"id":65082,"structure_id":12899,"section_number":"58.1-609.7","catch_line":"Repealed","url":"\/58.1-609.7\/","token":"58.1\/I\/6\/58.1-609.7","metadata":false},{"id":74994,"structure_id":12899,"section_number":"58.1-610","catch_line":"Contractors","url":"\/58.1-610\/","token":"58.1\/I\/6\/58.1-610","metadata":false},{"id":70753,"structure_id":12899,"section_number":"58.1-610.1","catch_line":"Modular building manufacturers and retailers","url":"\/58.1-610.1\/","token":"58.1\/I\/6\/58.1-610.1","metadata":false},{"id":62019,"structure_id":12899,"section_number":"58.1-611","catch_line":"Credit for taxes paid in another state","url":"\/58.1-611\/","token":"58.1\/I\/6\/58.1-611","metadata":false},{"id":81891,"structure_id":12899,"section_number":"58.1-611.1","catch_line":"Exemption for food purchased for human consumption and essential personal hygiene products","url":"\/58.1-611.1\/","token":"58.1\/I\/6\/58.1-611.1","metadata":false},{"id":66155,"structure_id":12899,"section_number":"58.1-611.2","catch_line":"Limited exemption for certain school supplies, clothing, and footwear","url":"\/58.1-611.2\/","token":"58.1\/I\/6\/58.1-611.2","metadata":false},{"id":86433,"structure_id":12899,"section_number":"58.1-611.3","catch_line":"Expired","url":"\/58.1-611.3\/","token":"58.1\/I\/6\/58.1-611.3","metadata":false},{"id":76556,"structure_id":12899,"section_number":"58.1-612","catch_line":"Tax collectible from dealers; \"dealer\" defined; jurisdiction","url":"\/58.1-612\/","token":"58.1\/I\/6\/58.1-612","metadata":false},{"id":78465,"structure_id":12899,"section_number":"58.1-612.1","catch_line":"Tax collectible from marketplace facilitators; \"marketplace facilitator\" defined","url":"\/58.1-612.1\/","token":"58.1\/I\/6\/58.1-612.1","metadata":false},{"id":86999,"structure_id":12899,"section_number":"58.1-612.2","catch_line":"Tax collectible from accommodations providers and intermediaries","url":"\/58.1-612.2\/","token":"58.1\/I\/6\/58.1-612.2","metadata":false},{"id":67446,"structure_id":12899,"section_number":"58.1-613","catch_line":"Dealers' certificates of registration","url":"\/58.1-613\/","token":"58.1\/I\/6\/58.1-613","metadata":false},{"id":66436,"structure_id":12899,"section_number":"58.1-614","catch_line":"(Contingent effective date -- see note*) Vending machine sales","url":"\/58.1-614\/","token":"58.1\/I\/6\/58.1-614","metadata":false},{"id":73538,"structure_id":12899,"section_number":"58.1-615","catch_line":"Returns by dealers","url":"\/58.1-615\/","token":"58.1\/I\/6\/58.1-615","metadata":false},{"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},{"id":71987,"structure_id":12899,"section_number":"58.1-616","catch_line":"Payment to accompany dealer's return","url":"\/58.1-616\/","token":"58.1\/I\/6\/58.1-616","metadata":false},{"id":66228,"structure_id":12899,"section_number":"58.1-617","catch_line":"Extensions","url":"\/58.1-617\/","token":"58.1\/I\/6\/58.1-617","metadata":false},{"id":65315,"structure_id":12899,"section_number":"58.1-618","catch_line":"Assessment based on estimate","url":"\/58.1-618\/","token":"58.1\/I\/6\/58.1-618","metadata":false},{"id":64602,"structure_id":12899,"section_number":"58.1-619","catch_line":"Returned goods","url":"\/58.1-619\/","token":"58.1\/I\/6\/58.1-619","metadata":false},{"id":69953,"structure_id":12899,"section_number":"58.1-620","catch_line":"Repossessions","url":"\/58.1-620\/","token":"58.1\/I\/6\/58.1-620","metadata":false},{"id":56265,"structure_id":12899,"section_number":"58.1-621","catch_line":"Bad debts","url":"\/58.1-621\/","token":"58.1\/I\/6\/58.1-621","metadata":false},{"id":81287,"structure_id":12899,"section_number":"58.1-622","catch_line":"Discount","url":"\/58.1-622\/","token":"58.1\/I\/6\/58.1-622","metadata":false},{"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},{"id":68124,"structure_id":12899,"section_number":"58.1-623.01","catch_line":"Online access to dealers' certificate of registration numbers","url":"\/58.1-623.01\/","token":"58.1\/I\/6\/58.1-623.01","metadata":false},{"id":74769,"structure_id":12899,"section_number":"58.1-623.1","catch_line":"Misuse of exemption certificates; suspension of exemptions; penalties","url":"\/58.1-623.1\/","token":"58.1\/I\/6\/58.1-623.1","metadata":false},{"id":55956,"structure_id":12899,"section_number":"58.1-623.2","catch_line":"Cigarette exemption certificate","url":"\/58.1-623.2\/","token":"58.1\/I\/6\/58.1-623.2","metadata":false},{"id":54335,"structure_id":12899,"section_number":"58.1-624","catch_line":"Direct payment permits","url":"\/58.1-624\/","token":"58.1\/I\/6\/58.1-624","metadata":false},{"id":54146,"structure_id":12899,"section_number":"58.1-625","catch_line":"Collection of tax","url":"\/58.1-625\/","token":"58.1\/I\/6\/58.1-625","metadata":false},{"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},{"id":57391,"structure_id":12899,"section_number":"58.1-626","catch_line":"Repealed","url":"\/58.1-626\/","token":"58.1\/I\/6\/58.1-626","metadata":false},{"id":80709,"structure_id":12899,"section_number":"58.1-626.1","catch_line":"Absorption of tax permitted","url":"\/58.1-626.1\/","token":"58.1\/I\/6\/58.1-626.1","metadata":false},{"id":74817,"structure_id":12899,"section_number":"58.1-627","catch_line":"Repealed","url":"\/58.1-627\/","token":"58.1\/I\/6\/58.1-627","metadata":false},{"id":75679,"structure_id":12899,"section_number":"58.1-628.1","catch_line":"Not effective","url":"\/58.1-628.1\/","token":"58.1\/I\/6\/58.1-628.1","metadata":false},{"id":86493,"structure_id":12899,"section_number":"58.1-628.2","catch_line":"Adjustment to the rate of tax imposed under this chapter","url":"\/58.1-628.2\/","token":"58.1\/I\/6\/58.1-628.2","metadata":false},{"id":78154,"structure_id":12899,"section_number":"58.1-629","catch_line":"Sale of business","url":"\/58.1-629\/","token":"58.1\/I\/6\/58.1-629","metadata":false},{"id":55126,"structure_id":12899,"section_number":"58.1-630","catch_line":"Bond","url":"\/58.1-630\/","token":"58.1\/I\/6\/58.1-630","metadata":false},{"id":85024,"structure_id":12899,"section_number":"58.1-631","catch_line":"Jeopardy assessment","url":"\/58.1-631\/","token":"58.1\/I\/6\/58.1-631","metadata":false},{"id":66937,"structure_id":12899,"section_number":"58.1-632","catch_line":"Memorandum of lien","url":"\/58.1-632\/","token":"58.1\/I\/6\/58.1-632","metadata":false},{"id":55254,"structure_id":12899,"section_number":"58.1-633","catch_line":"Records","url":"\/58.1-633\/","token":"58.1\/I\/6\/58.1-633","metadata":false},{"id":77125,"structure_id":12899,"section_number":"58.1-634","catch_line":"Period of limitations","url":"\/58.1-634\/","token":"58.1\/I\/6\/58.1-634","metadata":false},{"id":71272,"structure_id":12899,"section_number":"58.1-635","catch_line":"Failure to file return; fraudulent return; civil penalties","url":"\/58.1-635\/","token":"58.1\/I\/6\/58.1-635","metadata":false},{"id":86637,"structure_id":12899,"section_number":"58.1-636","catch_line":"Penalty for failure to file return or making false return","url":"\/58.1-636\/","token":"58.1\/I\/6\/58.1-636","metadata":false},{"id":66848,"structure_id":12899,"section_number":"58.1-637","catch_line":"Bad checks","url":"\/58.1-637\/","token":"58.1\/I\/6\/58.1-637","metadata":false},{"id":71974,"structure_id":12899,"section_number":"58.1-638","catch_line":"Disposition of state sales and use tax revenue","url":"\/58.1-638\/","token":"58.1\/I\/6\/58.1-638","metadata":false},{"id":82361,"structure_id":12899,"section_number":"58.1-638.1","catch_line":"Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund established","url":"\/58.1-638.1\/","token":"58.1\/I\/6\/58.1-638.1","metadata":false},{"id":59396,"structure_id":12899,"section_number":"58.1-638.2","catch_line":"Repealed","url":"\/58.1-638.2\/","token":"58.1\/I\/6\/58.1-638.2","metadata":false},{"id":68271,"structure_id":12899,"section_number":"58.1-638.3","catch_line":"(Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation","url":"\/58.1-638.3\/","token":"58.1\/I\/6\/58.1-638.3","metadata":false},{"id":65444,"structure_id":12899,"section_number":"58.1-639","catch_line":"Repealed","url":"\/58.1-639\/","token":"58.1\/I\/6\/58.1-639","metadata":false},{"id":59001,"structure_id":12899,"section_number":"58.1-639.1","catch_line":"(Effective until July 1, 2030) Annual retail sales and use tax holiday","url":"\/58.1-639.1\/","token":"58.1\/I\/6\/58.1-639.1","metadata":false}],"previous_section":{"id":66937,"structure_id":12899,"section_number":"58.1-632","catch_line":"Memorandum of lien","url":"\/58.1-632\/","token":"58.1\/I\/6\/58.1-632","metadata":false},"next_section":{"id":77125,"structure_id":12899,"section_number":"58.1-634","catch_line":"Period of limitations","url":"\/58.1-634\/","token":"58.1\/I\/6\/58.1-634","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-633\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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.<\/p>","references":false,"refers_to":false,"permalink":{"id":254837,"object_type":"law","relational_id":55254,"identifier":"58.1-633","token":"58.1\/I\/6\/58.1-633","url":"\/58.1-633\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-633\/","token":"58.1\/I\/6\/58.1-633","dublin_core":{"Title":"Records","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-633","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> Every dealer required to make a return and pay or collect any tax under this chapter shall keep and preserve suitable records of the <span class=\"dictionary\">sales<\/span>, leases, or purchases, as the case may be, taxable under this chapter, and such other books of account as may be necessary to determine the amount of tax due hereunder, and such other pertinent information as may be required by the <span class=\"dictionary\">Tax Commissioner<\/span>. <a id=\"paragraph-202603\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-633\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> In <span class=\"dictionary\">order<\/span> to aid in the administration and enforcement of the provisions of this chapter, all wholesalers and jobbers <span class=\"dictionary\">in this Commonwealth<\/span> shall keep a record of all sales of <span class=\"dictionary\">tangible personal property<\/span>, whether such sales be for cash or on terms of credit. Such records shall include the name and address of the purchaser, the number of the certificate of registration issued to the purchaser, the date of the purchase, the article purchased, and the price at which the article is sold to the purchaser. Any wholesaler or jobber failing to keep such records shall be guilty of a Class 1 <span class=\"dictionary\">misdemeanor<\/span>. Any <span class=\"dictionary\">person<\/span> who is both a <span class=\"dictionary\">retailer<\/span> and a wholesaler or jobber and who fails to keep proper records showing wholesale sales and <span class=\"dictionary\">retail sales<\/span> separately shall pay the tax as a <span class=\"dictionary\">retailer<\/span> on both classes of his <span class=\"dictionary\">business<\/span>. <a id=\"paragraph-202604\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-633\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> For the purpose of enforcing the collection of the tax levied by this chapter, the <span class=\"dictionary\">Tax Commissioner<\/span> is authorized to examine the books, records, and other documents of all transportation companies, agencies, firms, or <span class=\"dictionary\">persons<\/span> as defined herein that conduct their <span class=\"dictionary\">business<\/span> by truck, rail, water, airplane, or otherwise, in <span class=\"dictionary\">order<\/span> to determine what dealers are importing or otherwise are shipping articles of <span class=\"dictionary\">tangible personal property<\/span> which are liable for the tax. If such transportation company, agency, firm or <span class=\"dictionary\">person<\/span> as defined herein refuses to permit such examination of its or his books, records, and other documents by the <span class=\"dictionary\">Tax Commissioner<\/span>, as aforesaid, it or he shall be guilty of a Class 1 <span class=\"dictionary\">misdemeanor<\/span>. The <span class=\"dictionary\">Tax Commissioner<\/span> may proceed by petitioning the appropriate <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> to require the transportation company, agency, firm, or <span class=\"dictionary\">person<\/span> to show cause as to why such books, records, and other documents should not be examined pursuant to the <span class=\"dictionary\">injunction<\/span> of the <span class=\"dictionary\">court<\/span>, and as to why a <span class=\"dictionary\">bond<\/span> should not be required with proper security in the <span class=\"dictionary\">penalty<\/span> of not more than $2,000 conditioned upon compliance with the provisions hereof for a period of not more than 1 year. <a id=\"paragraph-202605\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-633\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nRECORDS (\u00a7 58.1-633)\n\nA. Every dealer required to make a return and pay or collect any tax under this\nchapter shall keep and preserve suitable records of the sales, leases, or\npurchases, as the case may be, taxable under this chapter, and such other books\nof account as may be necessary to determine the amount of tax due hereunder, and\nsuch other pertinent information as may be required by the Tax Commissioner.\n\nB. In order to aid in the administration and enforcement of the provisions of\nthis chapter, all wholesalers and jobbers in this Commonwealth shall keep a\nrecord of all sales of tangible personal property, whether such sales be for\ncash or on terms of credit. Such records shall include the name and address of\nthe purchaser, the number of the certificate of registration issued to the\npurchaser, the date of the purchase, the article purchased, and the price at\nwhich the article is sold to the purchaser. Any wholesaler or jobber failing to\nkeep such records shall be guilty of a Class 1 misdemeanor. Any person who is\nboth a retailer and a wholesaler or jobber and who fails to keep proper records\nshowing wholesale sales and retail sales separately shall pay the tax as a\nretailer on both classes of his business.\n\nC. For the purpose of enforcing the collection of the tax levied by this\nchapter, the Tax Commissioner is authorized to examine the books, records, and\nother documents of all transportation companies, agencies, firms, or persons as\ndefined herein that conduct their business by truck, rail, water, airplane, or\notherwise, in order to determine what dealers are importing or otherwise are\nshipping articles of tangible personal property which are liable for the tax. If\nsuch transportation company, agency, firm or person as defined herein refuses to\npermit such examination of its or his books, records, and other documents by the\nTax Commissioner, as aforesaid, it or he shall be guilty of a Class 1\nmisdemeanor. The Tax Commissioner may proceed by petitioning the appropriate\ncircuit court to require the transportation company, agency, firm, or person to\nshow cause as to why such books, records, and other documents should not be\nexamined pursuant to the injunction of the court, and as to why a bond should\nnot be required with proper security in the penalty of not more than $2,000\nconditioned upon compliance with the provisions hereof for a period of not more\nthan 1 year.\n\nHISTORY: Code 1950, \u00a7 58-441.29; 1966, c. 151; 1984, c. 675.","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}}