Chapter 6 - RETAIL SALES AND USE TAX
- Section 58.1-600 - Short title
- Section 58.1-601 - Administration of chapter
- Section 58.1-602 - Definitions
- Section 58.1-602.1 - [Repealed]
- Section 58.1-603 - [Contingent expiration date] Imposition of sales tax
- Section 58.1-603 - [Contingent effective date] Imposition of sales tax
- Section 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
- Section 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
- Section 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
- Section 58.1-604 - [Contingent expiration date - see note] Imposition of use tax
- Section 58.1-604 - [Contingent effective date] Imposition of use tax
- Section 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
- Section 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
- Section 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
- Section 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
- Section 58.1-604.2 - Filing return; payment of tax
- Section 58.1-604.3 - Exemptions
- Section 58.1-604.4, 58.1-604.5 - Not effective
- Section 58.1-604.6 - Gift transactions
- Section 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
- Section 58.1-605.1 - Additional local sales tax in certain localities; use of revenues for construction or renovation of schools
- Section 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
- Section 58.1-606.1 - Additional local use tax in certain localities; use of revenues for construction or renovation of schools
- Section 58.1-607 - Moving residence or business into Commonwealth
- Section 58.1-608 - [Repealed]
- Section 58.1-608.1 - Refund authorized for certain building materials
- Section 58.1-608.2 - [Repealed]
- Section 58.1-608.3 - Entitlement to certain sales tax revenues
- Section 58.1-608.4 - Suspension of exemption
- Section 58.1-609 - [Repealed]
- Section 58.1-609.1 - Governmental and commodities exemptions
- Section 58.1-609.2 - Agricultural exemptions
- Section 58.1-609.3 - Commercial and industrial exemptions
- Section 58.1-609.4 - [Repealed]
- Section 58.1-609.5 - Service exemptions
- Section 58.1-609.6 - Media-related exemptions
- Section 58.1-609.7 through 58.1-609.9 - [Repealed]
- Section 58.1-609.10 - Miscellaneous exemptions
- Section 58.1-609.11 - [Effective Until 7/1/2024] Exemptions for nonprofit entities
- Section 58.1-609.11 - [Effective 7/1/2024] Exemptions for nonprofit entities
- Section 58.1-609.12 - Reports to General Assembly on tax exemptions studies
- Section 58.1-609.13 - Exceptions to section 58.1-609.10
- Section 58.1-609.14 - [For contingent expiration date, see Editor's notes] Personal protective equipment exemption
- Section 58.1-610 - Contractors
- Section 58.1-610.1 - Modular building manufacturers and retailers
- Section 58.1-611 - Credit for taxes paid in another state
- Section 58.1-611.1 - Exemption for food purchased for human consumption and essential personal hygiene products
- Section 58.1-611.2 - Limited exemption for certain school supplies, clothing, and footwear
- Section 58.1-611.3 - Expired
- Section 58.1-612 - Tax collectible from dealers; "dealer" defined; jurisdiction
- Section 58.1-612.1 - Tax collectible from marketplace facilitators; "marketplace facilitator" defined
- Section 58.1-612.2 - Tax collectible from accommodations providers and intermediaries
- Section 58.1-613 - Dealers' certificates of registration
- Section 58.1-614 - [Contingent expiration date - see note*] Vending machine sales
- Section 58.1-614 - [Contingent effective date - see note] Vending machine sales
- Section 58.1-615 - Returns by dealers
- Section 58.1-615.1 - [Repealed]
- Section 58.1-616 - Payment to accompany dealer's return
- Section 58.1-617 - Extensions
- Section 58.1-618 - Assessment based on estimate
- Section 58.1-619 - Returned goods
- Section 58.1-620 - Repossessions
- Section 58.1-621 - Bad debts
- Section 58.1-622 - Discount
- Section 58.1-623 - Sales or leases presumed subject to tax; exemption certificates
- Section 58.1-623.01 - Online access to dealers' certificate of registration numbers
- Section 58.1-623.1 - Misuse of exemption certificates; suspension of exemptions; penalties
- Section 58.1-623.2 - Cigarette exemption certificate
- Section 58.1-624 - Direct payment permits
- Section 58.1-625 - Collection of tax
- Section 58.1-625.1 - [Repealed]
- Section 58.1-626 - [Repealed]
- Section 58.1-626.1 - Absorption of tax permitted
- Section 58.1-627, 58.1-628 - [Repealed]
- Section 58.1-628.1 - Not effective
- Section 58.1-628.2 - Adjustment to the rate of tax imposed under this chapter
- Section 58.1-629 - Sale of business
- Section 58.1-630 - Bond
- Section 58.1-631 - Jeopardy assessment
- Section 58.1-632 - Memorandum of lien
- Section 58.1-633 - Records
- Section 58.1-634 - Period of limitations
- Section 58.1-635 - Failure to file return; fraudulent return; civil penalties
- Section 58.1-636 - Penalty for failure to file return or making false return
- Section 58.1-637 - Bad checks
- Section 58.1-638 - Disposition of state sales and use tax revenue
- Section 58.1-638.1 - Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund established
- Section 58.1-638.2 - [Repealed]
- Section 58.1-638.3 - [Contingent expiration date] Disposition of 0.3 percent state and local sales tax for transportation
- Section 58.1-639 - [Repealed]
- Section 58.1-639.1 - [Effective from 7/1/2025 until 7/1/2030] Annual retail sales and use tax holiday