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§58.1-602.1 Repealed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 &#8212; 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§58.1-608 Repealed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§58.1-608.2 Repealed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§58.1-609 Repealed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&#8217;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§58.1-609.4 Repealed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; &#8220;dealer&#8221; defined; jurisdiction
§58.1-612.1 Tax collectible from marketplace facilitators; &#8220;marketplace facilitator&#8221; defined
§58.1-612.2 Tax collectible from accommodations providers and intermediaries
§58.1-613 Dealers&#8217; certificates of registration
§58.1-614 (Contingent effective date &#8212; see note*) Vending machine sales
§58.1-615 Returns by dealers
§58.1-615.1 Repealed
§58.1-616 Payment to accompany dealer&#8217;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&#8217; 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
