<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>63208</law_id><section_number>58.1-600</section_number><catch_line>Short title</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>15.2-5800</reference><reference>15.2-5814</reference><reference>15.2-5928</reference><reference>15.2-5933</reference><reference>15.2-5935</reference><reference>15.2-5946</reference><reference>2.2-2320.2</reference><reference>30-133.2</reference><reference>4.1-209.1</reference><reference>4.1-212.1</reference><reference>4.1-234</reference><reference>51.5-98</reference><reference>56-484.17:1</reference><reference>58.1-104</reference><reference>58.1-1202</reference><reference>58.1-1732</reference><reference>58.1-1738</reference><reference>58.1-1748</reference><reference>58.1-202.1</reference><reference>58.1-2259</reference><reference>58.1-2261</reference><reference>58.1-2403</reference><reference>58.1-2424</reference><reference>58.1-2508</reference><reference>58.1-3</reference><reference>58.1-322.03</reference><reference>58.1-3510.6</reference><reference>58.1-3510.7</reference><reference>58.1-3833</reference><reference>58.1-3840</reference><reference>58.1-3842</reference><reference>58.1-608.3</reference><reference>58.1-642</reference><reference>58.1-644</reference><reference>59.1-284.39</reference><reference>59.1-284.40</reference><reference>59.1-284.44</reference></referred_to_by><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="6">Retail Sales and Use Tax</unit></structure><text>
						<section><p>This chapter shall be known and may be cited as the &#x201C;Virginia <span class="dictionary">Retail Sales</span> and <span class="dictionary">Use</span> Tax Act.&#x201D;</p></section></text><history>Code 1950, &#xA7; 58-441.1; 1966, c. 151; 1984, c. 675.</history><metadata></metadata></law>
