{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/8.01-184.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/8.01-184.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/8.01-184.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/8.01-184.1.html"}],"law_id":71138,"edition_id":1,"section_id":71138,"structure_id":14720,"section_number":"8.01-184.1","catch_line":"Declaratory judgment to adjudicate constitutional nexus","history":"2004, cc. 609, 647; 2005, cc. 736, 800.","full_text":"A\n\nCircuit courts shall have original jurisdiction over civil actions seeking declaratory judgment where:1\n\nThe party seeking declaratory relief is a business that (i) is organized under the laws of the Commonwealth or a sole proprietorship owned by a Commonwealth domiciliary, or (ii) has qualified to do business in the Commonwealth; and2\n\nThe responding party is a government official of another state, or political subdivision of another state, who asserts that the business in question is or was in the past obliged to collect sales or use taxes for such state or political subdivision based upon conduct of the business occurring wholly or partially within the Commonwealth.B\n\nAny business meeting the requirements and facing the circumstances described in subsection A shall be entitled to declaratory relief on the issue of whether the requirement of another state, or political subdivision of another state, that the business collect and remit sales or use taxes to that state, or political subdivision, in the factual circumstances of the business’ operations giving rise to the demand, constitutes an undue burden on interstate commerce within the meaning of Article I, Section 8, Clause 3 of the United States Constitution.C\n\nAny government official meeting the requirements of subdivision A 2 shall be subject to the personal jurisdiction of Virginia circuit courts to the extent permitted by the Constitution of the United States. This subsection shall govern personal jurisdiction in actions under this section, and shall constitute authorization for purposes of § 8.01-330.","order_by":null,"text":{"0":{"id":256472,"text":"Circuit courts shall have original jurisdiction over civil actions seeking declaratory judgment where:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":256473,"text":"The party seeking declaratory relief is a business that (i) is organized under the laws of the Commonwealth or a sole proprietorship owned by a Commonwealth domiciliary, or (ii) has qualified to do business in the Commonwealth; and","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":256474,"text":"The responding party is a government official of another state, or political subdivision of another state, who asserts that the business in question is or was in the past obliged to collect sales or use taxes for such state or political subdivision based upon conduct of the business occurring wholly or partially within the Commonwealth.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"B"},"3":{"id":256475,"text":"Any business meeting the requirements and facing the circumstances described in subsection A shall be entitled to declaratory relief on the issue of whether the requirement of another state, or political subdivision of another state, that the business collect and remit sales or use taxes to that state, or political subdivision, in the factual circumstances of the business’ operations giving rise to the demand, constitutes an undue burden on interstate commerce within the meaning of Article I, Section 8, Clause 3 of the United States Constitution.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"C"},"4":{"id":256476,"text":"Any government official meeting the requirements of subdivision A 2 shall be subject to the personal jurisdiction of Virginia circuit courts to the extent permitted by the Constitution of the United States. This subsection shall govern personal jurisdiction in actions under this section, and shall constitute authorization for purposes of § 8.01-330.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14720,"edition_id":1,"name":"Declaratory Judgments","identifier":"17","label":"article","depth":3,"order_by":1,"parent_id":12886,"metadata":{},"date_created":"2026-06-26 03:49:31","date_modified":"2026-06-26 03:49:31","permalink":{"id":280097,"object_type":"structure","relational_id":14720,"identifier":"17","token":"8.01\/3\/17","url":"\/8.01\/3\/17\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12886,"edition_id":1,"name":"Actions","identifier":"3","label":"chapter","depth":2,"order_by":1,"parent_id":12747,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":279635,"object_type":"structure","relational_id":12886,"identifier":"3","token":"8.01\/3","url":"\/8.01\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12747,"edition_id":1,"name":"Civil Remedies and Procedure","identifier":"8.01","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":277029,"object_type":"structure","relational_id":12747,"identifier":"8.01","token":"8.01","url":"\/8.01\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":73462,"structure_id":14720,"section_number":"8.01-184","catch_line":"Power to issue declaratory judgments","url":"\/8.01-184\/","token":"8.01\/3\/17\/8.01-184","metadata":false},{"id":71138,"structure_id":14720,"section_number":"8.01-184.1","catch_line":"Declaratory judgment to adjudicate constitutional nexus","url":"\/8.01-184.1\/","token":"8.01\/3\/17\/8.01-184.1","metadata":false},{"id":63847,"structure_id":14720,"section_number":"8.01-185","catch_line":"Venue","url":"\/8.01-185\/","token":"8.01\/3\/17\/8.01-185","metadata":false},{"id":80576,"structure_id":14720,"section_number":"8.01-186","catch_line":"Further relief","url":"\/8.01-186\/","token":"8.01\/3\/17\/8.01-186","metadata":false},{"id":56402,"structure_id":14720,"section_number":"8.01-187","catch_line":"Commissioners, condemnation jurors, or court to determine compensation for property taken or damaged","url":"\/8.01-187\/","token":"8.01\/3\/17\/8.01-187","metadata":false},{"id":65882,"structure_id":14720,"section_number":"8.01-188","catch_line":"Jury trial","url":"\/8.01-188\/","token":"8.01\/3\/17\/8.01-188","metadata":false},{"id":76697,"structure_id":14720,"section_number":"8.01-189","catch_line":"Injunction","url":"\/8.01-189\/","token":"8.01\/3\/17\/8.01-189","metadata":false},{"id":60001,"structure_id":14720,"section_number":"8.01-190","catch_line":"Costs","url":"\/8.01-190\/","token":"8.01\/3\/17\/8.01-190","metadata":false},{"id":66522,"structure_id":14720,"section_number":"8.01-191","catch_line":"Construction of article","url":"\/8.01-191\/","token":"8.01\/3\/17\/8.01-191","metadata":false}],"previous_section":{"id":73462,"structure_id":14720,"section_number":"8.01-184","catch_line":"Power to issue declaratory judgments","url":"\/8.01-184\/","token":"8.01\/3\/17\/8.01-184","metadata":false},"next_section":{"id":63847,"structure_id":14720,"section_number":"8.01-185","catch_line":"Venue","url":"\/8.01-185\/","token":"8.01\/3\/17\/8.01-185","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/8.01-184.1\/","history_text":"

This law was first created in 2004. The record of its establishment is cataloged in chapters 609<\/a> and 647<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. 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. That modification is as follows: in 2005, chapters 736<\/a> and 800<\/a>.<\/p>","references":false,"refers_to":[{"id":75215,"section_number":"8.01-330","catch_line":"Jurisdiction on any other basis authorized","order_by":null,"url":"\/8.01-330\/"}],"permalink":{"id":280103,"object_type":"law","relational_id":71138,"identifier":"8.01-184.1","token":"8.01\/3\/17\/8.01-184.1","url":"\/8.01-184.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/8.01-184.1\/","token":"8.01\/3\/17\/8.01-184.1","dublin_core":{"Title":"Declaratory judgment to adjudicate constitutional nexus","Type":"Text","Format":"text\/html","Identifier":"\u00a7 8.01-184.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Circuit<\/span> courts<\/span> shall have original jurisdiction<\/span> over civil actions<\/span> seeking declaratory judgment<\/span> where: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The party<\/span> seeking declaratory relief is a business that (i) is organized under the laws<\/span> of the Commonwealth or a sole proprietorship owned by a Commonwealth domiciliary, or (ii) has qualified to do business in the Commonwealth; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The responding party<\/span> is a government official of another state, or political subdivision of another state, who asserts that the business in question is or was in the past obliged to collect sales or use taxes for such state or political subdivision based upon conduct of the business occurring wholly or partially within the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any business meeting the requirements and facing the circumstances described in subsection A shall be entitled to declaratory relief on the issue<\/span> of whether the requirement of another state, or political subdivision of another state, that the business collect and remit sales or use taxes to that state, or political subdivision, in the factual circumstances of the business’ operations giving rise to the demand, constitutes an undue burden on interstate commerce within the meaning of Article I, Section 8, Clause 3 of the United States Constitution. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any government official meeting the requirements of subdivision A 2 shall be subject to the personal jurisdiction of Virginia circuit<\/span> courts<\/span> to the extent permitted by the Constitution of the United States. This subsection shall govern personal jurisdiction in actions under this section, and shall constitute authorization for purposes of § 8.01-330<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDECLARATORY JUDGMENT TO ADJUDICATE CONSTITUTIONAL NEXUS (\u00a7 8.01-184.1)\n\nA. Circuit courts shall have original jurisdiction over civil actions seeking\ndeclaratory judgment where:\n\n 1. The party seeking declaratory relief is a business that (i) is organized\n under the laws of the Commonwealth or a sole proprietorship owned by a\n Commonwealth domiciliary, or (ii) has qualified to do business in the\n Commonwealth; and\n\n 2. The responding party is a government official of another state, or\n political subdivision of another state, who asserts that the business in\n question is or was in the past obliged to collect sales or use taxes for such\n state or political subdivision based upon conduct of the business occurring\n wholly or partially within the Commonwealth.\n\nB. Any business meeting the requirements and facing the circumstances described\nin subsection A shall be entitled to declaratory relief on the issue of whether\nthe requirement of another state, or political subdivision of another state,\nthat the business collect and remit sales or use taxes to that state, or\npolitical subdivision, in the factual circumstances of the business’\noperations giving rise to the demand, constitutes an undue burden on interstate\ncommerce within the meaning of Article I, Section 8, Clause 3 of the United\nStates Constitution.\n\nC. Any government official meeting the requirements of subdivision A 2 shall be\nsubject to the personal jurisdiction of Virginia circuit courts to the extent\npermitted by the Constitution of the United States. This subsection shall govern\npersonal jurisdiction in actions under this section, and shall constitute\nauthorization for purposes of § 8.01-330.\n\nHISTORY: 2004, cc. 609, 647; 2005, cc. 736, 800.","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}}