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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>58338</law_id><section_number>58.1-3128.1</section_number><catch_line>Authority to require production of sales and use tax information</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="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="31">Local Officers</unit><unit label="article" level="4" order_by="1" identifier="2">Treasurers</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> Notwithstanding any other provision of <span class="dictionary">law</span>, the governing body of any town may, by local <span class="dictionary">ordinance</span>, require that any dealer registered for the collection of the retail sales and use tax, and located within the town annually provide the town treasurer with the amount of sales and use tax collected or assessed and attributable to the sale or use of property within the town. <a id="paragraph-213677" class="section-permalink" href="https://vacode.org/58.1-3128.1/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> The town treasurer shall transmit all such data to the Auditor of Public Accounts. The data shall be published in the Comparative Report of Local Government Revenues and Expenditures. <a id="paragraph-213678" class="section-permalink" href="https://vacode.org/58.1-3128.1/#B"><i class="fa fa-link"/></a></p></section></text><history>1988, c. 456.</history><metadata></metadata></law>
