STATE STATUTES & CODES

VIRGINIA STATUTES AND CODES

Chapter 6 - Retail Sales and Use Tax (58.1-600 thru 58.1-639)

• 58.1-600 - Short title.
• 58.1-601 - Administration of chapter.
• 58.1-602 - Definitions.
• 58.1-602.1 - Description unavailable
• 58.1-603 - Imposition of sales tax.
• 58.1-604 - Imposition of use tax.
• 58.1-604.1 - Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts.
• 58.1-604.2 - Filing return; payment of tax.
• 58.1-604.3 - Exemptions.
• 58.1-604.4 - , 58.1-604.5
• 58.1-604.6 - Gift transactions.
• 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.
• 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.
• 58.1-607 - Moving residence or business into Commonwealth.
• 58.1-608 - Description unavailable
• 58.1-608.1 - Refund authorized for certain building materials.
• 58.1-608.2 - Description unavailable
• 58.1-608.3 - Entitlement to certain sales tax revenues.
• 58.1-608.4 - Suspension of exemption.
• 58.1-609 - Description unavailable
• 58.1-609.1 - Governmental and commodities exemptions.
• 58.1-609.2 - Agricultural exemptions.
• 58.1-609.3 - Commercial and industrial exemptions.
• 58.1-609.4 - Description unavailable
• 58.1-609.5 - Service exemptions.
• 58.1-609.6 - Media-related exemptions.
• 58.1-609.7 - through 58.1-609.9
• 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.
• 58.1-609.13 - Exceptions to § 58.1-609.10.
• 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, 2012) Limited exemption for certain hurricane preparedness equipment.
• 58.1-612 - Tax collectible from dealers; "dealer" defined; jurisdiction.
• 58.1-613 - Dealers' certificates of registration.
• 58.1-614 - Vending machine sales.
• 58.1-615 - Returns by dealers.
• 58.1-615.1 - Description unavailable
• 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.
• 58.1-622 - Discount.
• 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, 2012) Collection of tax.
• 58.1-625.1 - Description unavailable
• 58.1-626 - (Effective until July 1, 2012) Absorption of tax prohibited.
• 58.1-627 - , 58.1-628
• 58.1-628.1 - Description unavailable
• 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.
• 58.1-635 - Failure to file return; fraudulent return; civil penalties.
• 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; localities' share; Game Protection Fund.
• 58.1-638.1 - Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund established.
• 58.1-639 - Transitional provisions.

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