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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>54267</law_id><section_number>58.1-1704</section_number><catch_line>Tax segregated for state taxation</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="17">Miscellaneous Taxes</unit><unit label="article" level="4" order_by="1" identifier="1">Soft Drink Excise Tax</unit></structure><text>
						<section><p>The excise tax levied by this article is hereby segregated for state taxation only and no county, city, town or political subdivision of this Commonwealth shall impose a tax on such wholesalers or distributors measured by gross receipts, except as provided in Chapter 37 (&#xA7;&#xA0;<a class="law" title="License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes" href="/58.1-3700/">58.1-3700</a> et seq.) of this title.</p></section></text><history>Code 1950, &#xA7; 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.</history><metadata></metadata></law>
