Virginia

Code of Virginia § 58.1-600. Short title.

Code of Virginia § 58.1-601. Administration of chapter.

Code of Virginia § 58.1-602. Definitions.

Code of Virginia § 58.1-602.1. Repealed.

Code of Virginia § 58.1-603. (Contingent expiration date) Imposition of sales tax. § 58.1-603. (Contingent effective date) Imposition of sales tax.

Code of Virginia § 58.1-603.1. (For contingent expiration dates, see Acts 2013, c. 766, and Acts 2020, c. 1235) Additional state sales tax in certain counties and cities. § 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.

Code of Virginia § 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.

Code of Virginia § 58.1-604. (Contingent expiration date — see note) Imposition of use tax. § 58.1-604. (Contingent effective date) Imposition of use tax.

Code of Virginia § 58.1-604.01. (For contingent expiration dates, see Acts 2013, c. 766, and Acts 2020, c. 1235) Additional state use tax in certain counties and cities. § 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.

Code of Virginia § 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. § 58.1-604.1. (Contingent effective date -- see note*) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts.

Code of Virginia § 58.1-604.2. Filing return; payment of tax.

Code of Virginia § 58.1-604.3. Exemptions.

Code of Virginia §§ 58.1-604.4, 58.1-604.5. Not effective.

Code of Virginia § 58.1-604.6. Gift transactions.

Code of Virginia § 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.

Code of Virginia § 58.1-605.1. Additional local sales tax in certain localities; use of revenues for construction or renovation of schools.

Code of Virginia § 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.

Code of Virginia § 58.1-606.1. Additional local use tax in certain localities; use of revenues for construction or renovation of schools.

Code of Virginia § 58.1-607. Moving residence or business into Commonwealth.

Code of Virginia § 58.1-608. Repealed.

Code of Virginia § 58.1-608.1. Refund authorized for certain building materials.

Code of Virginia § 58.1-608.2. Repealed.

Code of Virginia § 58.1-608.3. Entitlement to certain sales tax revenues.

Code of Virginia § 58.1-608.4. Suspension of exemption.

Code of Virginia § 58.1-609. Repealed.

Code of Virginia § 58.1-609.1. Governmental and commodities exemptions.

Code of Virginia § 58.1-609.2. Agricultural exemptions.

Code of Virginia § 58.1-609.3. Commercial and industrial exemptions.

Code of Virginia § 58.1-609.4. Repealed.

Code of Virginia § 58.1-609.5. Service exemptions.

Code of Virginia § 58.1-609.6. Media-related exemptions.

Code of Virginia §§ 58.1-609.7 through 58.1-609.9. Repealed.

Code of Virginia § 58.1-609.10. Miscellaneous exemptions.

Code of Virginia § 58.1-609.11. Exemptions for nonprofit entities.

Code of Virginia § 58.1-609.12. Reports to General Assembly on tax exemptions studies.

Code of Virginia § 58.1-609.13. Exceptions to § 58.1-609.10.

Code of Virginia § 58.1-609.14. (For contingent expiration date, see Editor's notes) Personal protective equipment exemption.

Code of Virginia § 58.1-610. Contractors.

Code of Virginia § 58.1-610.1. Modular building manufacturers and retailers.

Code of Virginia § 58.1-611. Credit for taxes paid in another state.

Code of Virginia § 58.1-611.1. Exemption for food purchased for human consumption and essential personal hygiene products.

Code of Virginia § 58.1-611.2. Limited exemption for certain school supplies, clothing, and footwear.

Code of Virginia § 58.1-611.3. Expired.

Code of Virginia § 58.1-612. Tax collectible from dealers; "dealer" defined; jurisdiction.

Code of Virginia § 58.1-612.1. Tax collectible from marketplace facilitators; "marketplace facilitator" defined.

Code of Virginia § 58.1-612.2. Tax collectible from accommodations providers and intermediaries.

Code of Virginia § 58.1-613. Dealers' certificates of registration.

Code of Virginia § 58.1-614. (Contingent expiration date -- see note*) Vending machine sales. § 58.1-614. (Contingent effective date -- see note*) Vending machine sales.

Code of Virginia § 58.1-615. Returns by dealers.

Code of Virginia § 58.1-615.1. Repealed.

Code of Virginia § 58.1-616. Payment to accompany dealer's return.

Code of Virginia § 58.1-617. Extensions.

Code of Virginia § 58.1-618. Assessment based on estimate.

Code of Virginia § 58.1-619. Returned goods.

Code of Virginia § 58.1-620. Repossessions.

Code of Virginia § 58.1-621. Bad debts.

Code of Virginia § 58.1-622. Discount.

Code of Virginia § 58.1-623. Sales or leases presumed subject to tax; exemption certificates.

Code of Virginia § 58.1-623.01. Online access to dealers' certificate of registration numbers.

Code of Virginia § 58.1-623.1. Misuse of exemption certificates; suspension of exemptions; penalties.

Code of Virginia § 58.1-623.2. Cigarette exemption certificate.

Code of Virginia § 58.1-624. Direct payment permits.

Code of Virginia § 58.1-625. Collection of tax.

Code of Virginia § 58.1-625.1. Repealed.

Code of Virginia § 58.1-626. Repealed.

Code of Virginia § 58.1-626.1. Absorption of tax permitted.

Code of Virginia §§ 58.1-627, 58.1-628. Repealed.

Code of Virginia § 58.1-628.1. Not effective.

Code of Virginia § 58.1-628.2. Adjustment to the rate of tax imposed under this chapter.

Code of Virginia § 58.1-629. Sale of business.

Code of Virginia § 58.1-630. Bond.

Code of Virginia § 58.1-631. Jeopardy assessment.

Code of Virginia § 58.1-632. Memorandum of lien.

Code of Virginia § 58.1-633. Records.

Code of Virginia § 58.1-634. Period of limitations.

Code of Virginia § 58.1-635. Failure to file return; fraudulent return; civil penalties.

Code of Virginia § 58.1-636. Penalty for failure to file return or making false return.

Code of Virginia § 58.1-637. Bad checks.

Code of Virginia § 58.1-638. Disposition of state sales and use tax revenue.

Code of Virginia § 58.1-638.1. Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund established.

Code of Virginia § 58.1-638.2. Repealed.

Code of Virginia § 58.1-638.3. (Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation.

Code of Virginia § 58.1-639. Repealed.

Code of Virginia § 58.1-639.1. (Effective until July 1, 2030) Annual retail sales and use tax holiday.