CODE OF VIRGINIA

MOVING RESIDENCE OR BUSINESS INTO COMMONWEALTH (§ 58.1-607)

The use tax shall not apply to tangible personal property purchased outside this
Commonwealth for use outside this Commonwealth by a then nonresident natural
person or a business entity not actually doing business within this
Commonwealth, who later brings such tangible personal property into this
Commonwealth in connection with his establishment of a permanent residence or
business in this Commonwealth, provided that such property was purchased more
than six months prior to the date it was first brought into this Commonwealth or
prior to the establishment of such residence or business, whichever first
occurs. This section shall not apply to tangible personal property temporarily
brought into this Commonwealth for the performance of contracts for the
construction, reconstruction, installation, repair, or for any other service
with respect to real estate or fixtures thereon.

HISTORY: Code 1950, § 58-441.10; 1966, c. 151; 1984, c. 675.