Virginia

Decoded

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

§ 58.1-609.4 Repealed

Repealed by Acts 2003, cc. 757 and 758, effective July 1, 2004.

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What This Is

This is a law from the Code of Virginia. This is the actual, unchanged text of one of the many laws that govern Virginia.

Trust, But Verify

The text of this law was last verified on Aug 02, 2026. But if you’re reading this for anything important, you should double-check its accuracy—read § 58.1-609.4 on the official Code of Virginia website.

Court Decisions

Chesapeake Hospital Authority v. Commonwealth (SCV, 11/02/01)
. . . 554 S.E.2d 55 (2001) . . .

Court opinions are provided by CourtListener, which is developed by the Free Law Project.

Amendment Attempts

HB1755: Sales and use tax on services and digital personal property. (failed)
HB900: Sales & use tax on taxable services & digital personal property; taxes levied in certain districts. (failed)
HB978: Retail Sales and Use Tax; taxation on various services, includes digital personal property. (failed)
SB730: Sales & use tax on taxable services & digital personal property; taxes levied in certain districts. (failed)