Chapter 6 Retail Sales and Use Tax
This chapter is comprised of the following sections:
- §58.1-600 Short title
- §58.1-601 Administration of chapter
- §58.1-602 Definitions
- §58.1-602.1 Repealed
- §58.1-603 (Contingent effective date) Imposition of sales tax
- §58.1-603.1 (For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state sales tax in certain counties and cities
- §58.1-603.2 (For contingent expiration date, see Acts 2018, c. 850) Additional state sales and use tax in certain counties and cities of historic significance; Historic Triangle Marketing Fund
- §58.1-604 (Contingent effective date) Imposition of use tax
- §58.1-604.01 (For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state use tax in certain counties and cities
- §58.1-604.1 (Contingent effective date — see note*) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts
- §58.1-604.2 Filing return; payment of tax
- §58.1-604.3 Exemptions
- §58.1-604.4 Not effective
- §58.1-604.6 Gift transactions
- §58.1-605 To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto
- §58.1-605.1 Additional local sales tax in certain localities; use of revenues for construction or renovation of schools
- §58.1-606 To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties
- §58.1-606.1 Additional local use tax in certain localities; use of revenues for construction or renovation of schools
- §58.1-607 Moving residence or business into Commonwealth
- §58.1-608 Repealed
- §58.1-608.1 Refund authorized for certain building materials
- §58.1-608.2 Repealed
- §58.1-608.3 Entitlement to certain sales tax revenues
- §58.1-608.4 Suspension of exemption
- §58.1-609 Repealed
- §58.1-609.1 Governmental and commodities exemptions
- §58.1-609.10 Miscellaneous exemptions
- §58.1-609.11 Exemptions for nonprofit entities
- §58.1-609.12 Reports to General Assembly on tax exemptions studies
- §58.1-609.13 Exceptions to § 58.1-609.10
- §58.1-609.14 (For contingent expiration date, see Editor’s notes) Personal protective equipment exemption
- §58.1-609.2 Agricultural exemptions
- §58.1-609.3 Commercial and industrial exemptions
- §58.1-609.4 Repealed
- §58.1-609.5 Service exemptions
- §58.1-609.6 Media-related exemptions
- §58.1-609.7 Repealed
- §58.1-610 Contractors
- §58.1-610.1 Modular building manufacturers and retailers
- §58.1-611 Credit for taxes paid in another state
- §58.1-611.1 Exemption for food purchased for human consumption and essential personal hygiene products
- §58.1-611.2 Limited exemption for certain school supplies, clothing, and footwear
- §58.1-611.3 Expired
- §58.1-612 Tax collectible from dealers; “dealer” defined; jurisdiction
- §58.1-612.1 Tax collectible from marketplace facilitators; “marketplace facilitator” defined
- §58.1-612.2 Tax collectible from accommodations providers and intermediaries
- §58.1-613 Dealers’ certificates of registration
- §58.1-614 (Contingent effective date — see note*) Vending machine sales
- §58.1-615 Returns by dealers
- §58.1-615.1 Repealed
- §58.1-616 Payment to accompany dealer’s return
- §58.1-617 Extensions
- §58.1-618 Assessment based on estimate
- §58.1-619 Returned goods
- §58.1-620 Repossessions
- §58.1-621 Bad debts
- §58.1-622 Discount
- §58.1-623 Sales or leases presumed subject to tax; exemption certificates
- §58.1-623.01 Online access to dealers’ certificate of registration numbers
- §58.1-623.1 Misuse of exemption certificates; suspension of exemptions; penalties
- §58.1-623.2 Cigarette exemption certificate
- §58.1-624 Direct payment permits
- §58.1-625 Collection of tax
- §58.1-625.1 Repealed
- §58.1-626 Repealed
- §58.1-626.1 Absorption of tax permitted
- §58.1-627 Repealed
- §58.1-628.1 Not effective
- §58.1-628.2 Adjustment to the rate of tax imposed under this chapter
- §58.1-629 Sale of business
- §58.1-630 Bond
- §58.1-631 Jeopardy assessment
- §58.1-632 Memorandum of lien
- §58.1-633 Records
- §58.1-634 Period of limitations
- §58.1-635 Failure to file return; fraudulent return; civil penalties
- §58.1-636 Penalty for failure to file return or making false return
- §58.1-637 Bad checks
- §58.1-638 Disposition of state sales and use tax revenue
- §58.1-638.1 Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund established
- §58.1-638.2 Repealed
- §58.1-638.3 (Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation
- §58.1-639 Repealed
- §58.1-639.1 (Effective until July 1, 2030) Annual retail sales and use tax holiday