{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-1732.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-1732.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-1732.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-1732.html"}],"law_id":371060,"edition_id":2,"section_id":371060,"structure_id":52840,"section_number":"58.1-1732","catch_line":"Collection","history":"2009, c. 531.","full_text":"The fee imposed by this article shall be collected monthly by the Department of Taxation in the same manner as the sales and use tax imposed under Chapter 6 (\u00a7 58.1-600 et seq.), as provided by rules and regulations promulgated by the Tax Commissioner.\n\n","order_by":null,"text":{"0":{"id":1383999,"text":"The fee imposed by this article shall be collected monthly by the Department of Taxation in the same manner as the sales and use tax imposed under Chapter 6 (\u00a7 58.1-600 et seq.), as provided by rules and regulations promulgated by the Tax Commissioner.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52840,"edition_id":2,"name":"Digital Media Fee","identifier":"8","label":"article","depth":4,"order_by":9,"parent_id":52831,"metadata":{"child_laws":3,"child_structures":0},"date_created":"2026-08-02 03:06:39","date_modified":"2026-08-02 12:36:02","permalink":{"id":1479911,"object_type":"structure","relational_id":52840,"identifier":"8","token":"58.1\/I\/17\/8","url":"\/58.1\/I\/17\/8\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52831,"edition_id":2,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":17,"parent_id":52818,"metadata":{"child_laws":54,"child_structures":13},"date_created":"2026-08-02 03:06:35","date_modified":"2026-08-02 12:35:58","permalink":{"id":1479715,"object_type":"structure","relational_id":52831,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371059,"structure_id":52840,"section_number":"58.1-1731","catch_line":"Fee for digital media purchase or rental","url":"\/58.1-1731\/","token":"58.1\/I\/17\/8\/58.1-1731","metadata":false},{"id":371060,"structure_id":52840,"section_number":"58.1-1732","catch_line":"Collection","url":"\/58.1-1732\/","token":"58.1\/I\/17\/8\/58.1-1732","metadata":false},{"id":371061,"structure_id":52840,"section_number":"58.1-1733","catch_line":"Disposition of proceeds","url":"\/58.1-1733\/","token":"58.1\/I\/17\/8\/58.1-1733","metadata":false}],"previous_section":{"id":371059,"structure_id":52840,"section_number":"58.1-1731","catch_line":"Fee for digital media purchase or rental","url":"\/58.1-1731\/","token":"58.1\/I\/17\/8\/58.1-1731","metadata":false},"next_section":{"id":371061,"structure_id":52840,"section_number":"58.1-1733","catch_line":"Disposition of proceeds","url":"\/58.1-1733\/","token":"58.1\/I\/17\/8\/58.1-1733","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1732\/","history_text":"

This law was first created in 2009. The record of its establishment is cataloged in chapter 531<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":372476,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"}],"permalink":{"id":1479917,"object_type":"law","relational_id":371060,"identifier":"58.1-1732","token":"58.1\/I\/17\/8\/58.1-1732","url":"\/58.1-1732\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-1732\/","token":"58.1\/I\/17\/8\/58.1-1732","dublin_core":{"Title":"Collection","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1732","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The fee imposed by this article shall be collected monthly by the Department<\/span> of Taxation in the same manner as the sales and use tax imposed under Chapter 6 (\u00a7 58.1-600<\/a> et seq.), as provided by rules and regulations promulgated by the Tax Commissioner<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION (\u00a7 58.1-1732)\n\nThe fee imposed by this article shall be collected monthly by the Department of\nTaxation in the same manner as the sales and use tax imposed under Chapter 6 (\u00a7\n58.1-600 et seq.), as provided by rules and regulations promulgated by the Tax\nCommissioner.\n\nHISTORY: 2009, c. 531.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}