Article 2 Machinery and Tools Tax

This article is comprised of the following sections:
  • §58.1-3507 Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing
  • §58.1-3508 Separate classification and exemption from state taxation of machinery, tools and supplies used in harvesting forest products
  • §58.1-3508.1 Separate classification of machinery and tools used in semiconductor manufacturing
  • §58.1-3508.2 Separate classification of machinery and tools used in other businesses
  • §58.1-3508.3 Separate classification of machinery and tools used directly in precision investment castings
  • §58.1-3508.4 Separate classification of machinery and tools used in manufacturing or processing materials, components, or equipment for national defense
  • §58.1-3508.5 Separate classification of machinery and tools used directly in cleaning motor vehicles
  • §58.1-3508.6 Separate classification of machinery and tools used directly in producing or generating renewable energy