Chapter

Retail Sales and Use Tax

Va. Code Ann. § 58.1-600— Short title
Va. Code Ann. § 58.1-601— Administration of chapter
Va. Code Ann. § 58.1-602— Definitions
Va. Code Ann. § 58.1-602.1— Repealed
Va. Code Ann. § 58.1-603— (Contingent effective date) Imposition of sales tax
Va. Code Ann. § 58.1-603.1— (For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state sales tax in certain counties and cities
Va. Code Ann. § 58.1-603.2— (For contingent expiration date, see Acts 2018, c. 850) Additional state sales and use tax in certain counties and cities of historic significance; Historic Triangle Marketing Fund
Va. Code Ann. § 58.1-604— (Contingent effective date) Imposition of use tax
Va. Code Ann. § 58.1-604.01— (For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state use tax in certain counties and cities
Va. Code Ann. § 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
Va. Code Ann. § 58.1-604.2— Filing return; payment of tax
Va. Code Ann. § 58.1-604.3— Exemptions
Va. Code Ann. § 58.1-604.4— Not effective
Va. Code Ann. § 58.1-604.6— Gift transactions
Va. Code Ann. § 58.1-605— 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
Va. Code Ann. § 58.1-605.1— Additional local sales tax in certain localities; use of revenues for construction or renovation of schools
Va. Code Ann. § 58.1-606— 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
Va. Code Ann. § 58.1-606.1— Additional local use tax in certain localities; use of revenues for construction or renovation of schools
Va. Code Ann. § 58.1-607— Moving residence or business into Commonwealth
Va. Code Ann. § 58.1-608— Repealed
Va. Code Ann. § 58.1-608.1— Refund authorized for certain building materials
Va. Code Ann. § 58.1-608.2— Repealed
Va. Code Ann. § 58.1-608.3— Entitlement to certain sales tax revenues
Va. Code Ann. § 58.1-608.4— Suspension of exemption
Va. Code Ann. § 58.1-609— Repealed
Va. Code Ann. § 58.1-609.1— Governmental and commodities exemptions
Va. Code Ann. § 58.1-609.2— Agricultural exemptions
Va. Code Ann. § 58.1-609.3— Commercial and industrial exemptions
Va. Code Ann. § 58.1-609.4— Repealed
Va. Code Ann. § 58.1-609.5— Service exemptions
Va. Code Ann. § 58.1-609.6— Media-related exemptions
Va. Code Ann. § 58.1-609.7— Repealed
Va. Code Ann. § 58.1-609.10— Miscellaneous exemptions
Va. Code Ann. § 58.1-609.11— Exemptions for nonprofit entities
Va. Code Ann. § 58.1-609.12— Reports to General Assembly on tax exemptions studies
Va. Code Ann. § 58.1-609.13— Exceptions to § 58.1-609.10
Va. Code Ann. § 58.1-609.14— (For contingent expiration date, see Editor's notes) Personal protective equipment exemption
Va. Code Ann. § 58.1-610— Contractors
Va. Code Ann. § 58.1-610.1— Modular building manufacturers and retailers
Va. Code Ann. § 58.1-611— Credit for taxes paid in another state
Va. Code Ann. § 58.1-611.1— Exemption for food purchased for human consumption and essential personal hygiene products
Va. Code Ann. § 58.1-611.2— Limited exemption for certain school supplies, clothing, and footwear
Va. Code Ann. § 58.1-611.3— Expired
Va. Code Ann. § 58.1-612— Tax collectible from dealers; "dealer" defined; jurisdiction
Va. Code Ann. § 58.1-612.1— Tax collectible from marketplace facilitators; "marketplace facilitator" defined
Va. Code Ann. § 58.1-612.2— Tax collectible from accommodations providers and intermediaries
Va. Code Ann. § 58.1-613— Dealers' certificates of registration
Va. Code Ann. § 58.1-614— (Contingent effective date -- see note*) Vending machine sales
Va. Code Ann. § 58.1-615— Returns by dealers
Va. Code Ann. § 58.1-615.1— Repealed
Va. Code Ann. § 58.1-616— Payment to accompany dealer's return
Va. Code Ann. § 58.1-617— Extensions
Va. Code Ann. § 58.1-618— Assessment based on estimate
Va. Code Ann. § 58.1-619— Returned goods
Va. Code Ann. § 58.1-620— Repossessions
Va. Code Ann. § 58.1-621— Bad debts
Va. Code Ann. § 58.1-622— Discount
Va. Code Ann. § 58.1-623— Sales or leases presumed subject to tax; exemption certificates
Va. Code Ann. § 58.1-623.01— Online access to dealers' certificate of registration numbers
Va. Code Ann. § 58.1-623.1— Misuse of exemption certificates; suspension of exemptions; penalties
Va. Code Ann. § 58.1-623.2— Cigarette exemption certificate
Va. Code Ann. § 58.1-624— Direct payment permits
Va. Code Ann. § 58.1-625— Collection of tax
Va. Code Ann. § 58.1-625.1— Repealed
Va. Code Ann. § 58.1-626— Repealed
Va. Code Ann. § 58.1-626.1— Absorption of tax permitted
Va. Code Ann. § 58.1-627— Repealed
Va. Code Ann. § 58.1-628.1— Not effective
Va. Code Ann. § 58.1-628.2— Adjustment to the rate of tax imposed under this chapter
Va. Code Ann. § 58.1-629— Sale of business
Va. Code Ann. § 58.1-630— Bond
Va. Code Ann. § 58.1-631— Jeopardy assessment
Va. Code Ann. § 58.1-632— Memorandum of lien
Va. Code Ann. § 58.1-633— Records
Va. Code Ann. § 58.1-634— Period of limitations
Va. Code Ann. § 58.1-635— Failure to file return; fraudulent return; civil penalties
Va. Code Ann. § 58.1-636— Penalty for failure to file return or making false return
Va. Code Ann. § 58.1-637— Bad checks
Va. Code Ann. § 58.1-638— Disposition of state sales and use tax revenue
Va. Code Ann. § 58.1-638.1— Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund established
Va. Code Ann. § 58.1-638.2— Repealed
Va. Code Ann. § 58.1-638.3— (Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation
Va. Code Ann. § 58.1-639— Repealed
Va. Code Ann. § 58.1-639.1— (Effective until July 1, 2030) Annual retail sales and use tax holiday