78792958.1-609.6Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationRetail Sales And Use TaxMedia-related exemptions1993, c. 310; 1994, c. 446; 1995, cc. 101, 171, 719; 1997, cc. 307, 717, 822, 824; 1998, cc. 645, 812; 2002, cc. 183, 228, 777; 2003, cc. 911, 916; 2004, cc. 63, 101, 590, 606, 821; 2007, cc. 58, 604; 2008, cc. 138, 545; 2012, cc. 275, 411, 477.Carr v. ForstRecord No. 940337453 S.E.2d 2741995-01-13https://www.courtlistener.com/opinion/1265230/carr-v-forst/ . . . under former Code § 58.1-608(A)(6)(c) (now Code § 58.1-609.6(3)). Accordingly, we will reverse the . . . <abbr title="Supreme Court of Virginia">SCV</abbr>Carr v. ForstRecord No. 940337453 S.E.2d 2741995-01-13https://www.courtlistener.com/opinion/1265230/carr-v-forst/ . . . under former Code § 58.1-608(A)(6)(c) (now Code § 58.1-609.6(3)). Accordingly, we will reverse the . . . <abbr title="Supreme Court of Virginia">SCV</abbr>http://law.lis.virginia.gov/vacode/58.1-609.6/58.1-606(Contingent effective date -- see notes) To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties/58.1-606//58.1-609.6/58.1/I/6/58.1-609.658.1-610The tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall not apply to the following:section1 Leasing, renting or licensing of copyright audio or video tapes, and films for public exhibition at motion picture theaters or by licensed radio and television stations.section112 Broadcasting equipment and parts and accessories thereto and towers used or to be used by commercial radio and television companies, wired or land based wireless cable television systems, common carriers or video programmers using an open video system or other video platform provided by telephone common carriers, or concerns which are under the regulation and supervision of the Federal Communications Commission and amplification, transmission and distribution equipment used or to be used by wired or land based wireless cable television systems, or open video systems or other video systems provided by telephone common carriers.section222 Any publication issued daily, or regularly at average intervals not exceeding three months, and advertising suppsection332 Advertising as defined in § 58.1-602.section552 Beginning July 1, 1995, and ending July 1, 2019:
section662 (i) The lease, rental, license, sale, other transfer, or use of any audio or video tape, film or other audiovisual work where the transferee or user acquires or has acquired the work for the purpose of licensing, distributing, broadcasting, commercially exhibiting or reproducing the work or using or incorporating the work into another such work; (ii) the provision of production services or fabrication in connection with the production of any portion of such audiovisual work, including, but not limited to, scriptwriting, photography, sound, musical composition, special effects, animation, adaptation, dubbing, mixing, editing, cutting and provision of production facilities or equipment; or (iii) the transfer or use of tangible personal property, including, but not limited to, scripts, musical scores, storyboards, artwork, film, tapes and other media, incident to the performance of such services or fabrication; however, audiovisual works and incidental tangible personal property described in clauses (i) and (iii) shall be subject to tax as otherwise provided in this chapter to the extent of the value of their tangible components prior to their use in the production of any audiovisual work and prior to their enhancement by any production service; andsection6a6a3 Equipment and parts and accessories thereto used or to be used in the production of such audiovisual works.section6b6b3 Beginning July 1, 1998, and ending July 1, 2017, textbooks and other educational materials withdrawn from inventory at book-publishing distribution facilities for free distribution to professors and other individuals who have an educational focus.section772