Machinery and Tools Tax

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This is Article 2 of the Code of Virginia, titled “Machinery and Tools Tax.” It is part of Chapter 35 “Tangible Personal Property, Machinery and Tools and Merchants' Capital”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 8 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