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§ 58.1-2400 Title

This chapter shall be known and may be cited as the “Virginia Motor Vehicle Sales and Use Tax Act.”

History

The record of this law’s original creation isn’t available online. The oldest record of it is its appearance in the Code of Virginia of 1950, as § 58-685.10. It has been modified 2 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1966, chapter 587; in 1984, chapter 675.

Code 1950, § 58-685.10; 1966, c. 587; 1984, c. 675.

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Amendment Attempts

HB1560: Sales and use tax; accommodations for transients. (failed)

HB1755: Sales and use tax on services and digital personal property. (failed)

HB2498: Virginia Gaming Commission; established, penalties, report. (failed)

SB874: Local sales and use tax; Pulaski County authorized to levy additional taxes for school projects. (failed)

SB1287: Virginia Gaming Commission; established, penalties, report. (failed)

SB1307: Sales and use tax, local; additional tax authorized in all counties and cities to support schools. (failed)

HB334: Additional local sales and use tax to support schools; referendum. (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)

SB66: Sales and use tax, local; additional tax authorized in all counties and cities to support schools.

SB558: Virginia Gaming Commission established.

SB607: Sales and use tax; additional local tax to support schools, referendum.

SB730: Sales & use tax on taxable services & digital personal property; taxes levied in certain districts. (failed)