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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>61164</law_id><section_number>58.1-607</section_number><catch_line>Moving residence or business into Commonwealth</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>51.1-124.3</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>The <span class="dictionary">use</span> tax shall not apply to <span class="dictionary">tangible personal property</span> purchased outside this Commonwealth for <span class="dictionary">use</span> outside this Commonwealth by a then nonresident natural <span class="dictionary">person</span> or a <span class="dictionary">business</span> entity not actually doing <span class="dictionary">business</span> within this Commonwealth, who later brings such <span class="dictionary">tangible personal property</span> into this Commonwealth in connection with his establishment of a permanent residence or <span class="dictionary">business</span> <span class="dictionary">in this Commonwealth</span>, provided that such property was purchased more than six months prior to the date it was first brought into this Commonwealth or prior to the establishment of such residence or <span class="dictionary">business</span>, whichever first occurs. This section shall not apply to <span class="dictionary">tangible personal property</span> temporarily brought into this Commonwealth for the performance of <span class="dictionary">contracts</span> for the construction, reconstruction, installation, repair, or for any other service with respect to real estate or fixtures thereon.</p></section></text><history>Code 1950, &#xA7; 58-441.10; 1966, c. 151; 1984, c. 675.</history><metadata></metadata></law>
