Retail Sales And Use Tax
This is Chapter 6 of the Code of Virginia, titled “Retail Sales And Use Tax.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It’s comprised of the following 85 sections.
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- § 58.1-638.2. (Contingent effective date -- see note) Disposition of state and local sales tax revenue collected pursuant to federal legislation granting remote collection authority
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- § 58.1-614. (Contingent effective date -- see note) Vending machine sales
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- § 58.1-605. (Contingent effective date -- see note) To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto
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- § 58.1-604.1. (Contingent effective date -- see note) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts
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- § 58.1-604. (Contingent effective date -- see note) Imposition of use tax
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- § 58.1-615. (Contingent effective date -- see note) Returns by dealers
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- § 58.1-601. (Contingent expiration date -- see note) Administration of chapter
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- § 58.1-609.13. (Contingent repeal -- see note) Exceptions to § 58.1-609.10
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- § 58.1-602. (Contingent effective date -- see note) Definitions
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- § 58.1-638.3. (Contingent expiration date -- see note) Disposition of 0.3 percent state and local sales tax for transportation
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- § 58.1-615. (Contingent expiration date -- see note) Returns by dealers
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- § 58.1-606. (Contingent expiration date -- see note) 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
- §
- § 58.1-604. (Contingent expiration date -- see note) Imposition of use tax
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- § 58.1-635. (Contingent effective date -- see note) Failure to file return; fraudulent return; civil penalties
- §
- § 58.1-605. (Contingent expiration date -- see note) To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto
- §
- § 58.1-602. (Contingent expiration date-- see note) Definitions
- §
- § 58.1-604.1. (Contingent expiration date -- see note) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts
- §
- § 58.1-635. (Contingent expiration date -- see note) Failure to file return; fraudulent return; civil penalties
- §
- § 58.1-601. (Contingent effective date -- see note) Administration of chapter
- §
- § 58.1-614. (Contingent expiration date -- see Editor's note) Vending machine sales
- §
- § 58.1-603. (Contingent expiration date -- see note) Imposition of sales tax
- §
- § 58.1-603. (Contingent effective date -- see note) Imposition of sales tax
- § 58.1-600
- Short title
- § 58.1-602.1
- Repealed
- § 58.1-603.1
- (Contingent expiration date) Additional state sales tax in certain counties and cities
- § 58.1-604.01
- (Contingent expiration date) Additional state use tax in certain counties and cities
- § 58.1-604.2
- Filing return; payment of tax
- § 58.1-604.3
- Exemptions
- § 58.1-604.4
- Repealed
- § 58.1-604.6
- Gift transactions
- § 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
- § 58.1-607
- Moving residence or business into Commonwealth
- § 58.1-608
- Repealed
- § 58.1-608.1
- Refund authorized for certain building materials
- § 58.1-608.2
- Repealed
- § 58.1-608.3
- Entitlement to certain sales tax revenues
- § 58.1-608.4
- Suspension of exemption
- § 58.1-609
- Repealed
- § 58.1-609.1
- Governmental and commodities exemptions
- § 58.1-609.10
- Miscellaneous exemptions
- § 58.1-609.11
- Exemptions for nonprofit entities
- § 58.1-609.12
- Reports to General Assembly on tax exemptions studies
- § 58.1-609.2
- Agricultural exemptions
- § 58.1-609.3
- Commercial and industrial exemptions
- § 58.1-609.4
- Repealed
- § 58.1-609.5
- Service exemptions
- § 58.1-609.6
- Media-related exemptions
- § 58.1-609.7
- Repealed
- § 58.1-610
- Contractors
- § 58.1-610.1
- Modular building manufacturers and retailers
- § 58.1-611
- Credit for taxes paid in another state
- § 58.1-611.1
- Rate of tax on sales of food purchased for human consumption
- § 58.1-611.2
- Limited exemption for certain school supplies, clothing, and footwear
- § 58.1-611.3
- (Expires July 1, 2017) Limited exemption for certain hurricane preparedness equipment
- § 58.1-612
- Tax collectible from dealers; "dealer" defined; jurisdiction
- § 58.1-613
- Dealers' certificates of registration
- § 58.1-615.1
- Repealed
- § 58.1-616
- Payment to accompany dealer's return
- § 58.1-617
- Extensions
- § 58.1-618
- Assessment based on estimate
- § 58.1-619
- Returned goods
- § 58.1-620
- Repossessions
- § 58.1-621
- Bad debts
- § 58.1-623
- Sales or leases presumed subject to tax; exemption certificates
- § 58.1-623.1
- Misuse of exemption certificates; suspension of exemptions; penalties
- § 58.1-624
- Direct payment permits
- § 58.1-625
- (Effective until July 1, 2017) Collection of tax
- § 58.1-625
- (Effective July 1, 2017) Collection of tax
- § 58.1-625.1
- Repealed
- § 58.1-626
- (Effective July 1, 2017) Absorption of tax prohibited
- § 58.1-626
- (Effective until July 1, 2017) Absorption of tax prohibited
- § 58.1-627
- Repealed
- § 58.1-628.1
- Repealed
- § 58.1-628.2
- Adjustment to the rate of tax imposed under this chapter
- § 58.1-629
- Sale of business
- § 58.1-630
- Bond
- § 58.1-631
- Jeopardy assessment
- § 58.1-632
- Memorandum of lien
- § 58.1-633
- Records
- § 58.1-634
- Period of limitations
- § 58.1-636
- Penalty for failure to file return or making false return
- § 58.1-637
- Bad checks
- § 58.1-638
- Disposition of state sales and use tax revenue
- § 58.1-638.1
- Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund established
- § 58.1-639
- Repealed