Tangible Personal Property, Machinery and Tools and Merchants' Capital

This is the 2025 edition of the code. There is not the current edition. Browse all editions.

This is Chapter 35 of the Code of Virginia, titled “Tangible Personal Property, Machinery and Tools and Merchants' Capital.” It is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

Article 1	Tangible Personal Property Tax
Article 1.01	Alternative Tax Rates for Elderly and Handicapped
Article 2	Machinery and Tools Tax
Article 3	Merchants' Capital Tax
Article 3.1	Short-Term Rental Property
Article 4	Situs for Taxation
Article 5	Tax Day/Filing of Returns
Article 6	Special Provisions for Mobile Homes