Digital Media Fee

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This is Article 8 of the Code of Virginia, titled “Digital Media Fee.” It is part of Chapter 17 “Miscellaneous Taxes”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 3 sections.

§ 58.1-1731 Fee for digital media purchase or rental
§ 58.1-1732 Collection
§ 58.1-1733 Disposition of proceeds