Virginia — Title 58.1 · Chapter 6
- § 58.1-600 — Short title
- § 58.1-601 — Administration of chapter
- § 58.1-602 — Definitions
- § 58.1-603 — Imposition of sales tax
- § 58.1-603.1 — Additional state sales tax in certain counties and cities
- § 58.1-603.2 — Additional state sales and use tax in certain counties and cities of historic significance; Historic Triangle Marketing Fund
- § 58.1-604 — Imposition of use tax
- § 58.1-604.01 — Additional state use tax in certain counties and cities
- § 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
- § 58.1-604.6 — 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
- § 58.1-605.1 — Additional local sales tax in certain localities; use of revenues for public transportation, or construction or renovation of schools
- § 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
- § 58.1-606.1 — Additional local use tax in certain localities; use of revenues for public transportation, or construction or renovation of schools
- § 58.1-607 — Moving residence or business into Commonwealth
- § 58.1-608.1 — Refund authorized for certain building materials
- § 58.1-608.3 — Entitlement to certain sales tax revenues
- § 58.1-608.4 — Suspension of exemption
- § 58.1-609.1 — Governmental and commodities exemptions
- § 58.1-609.2 — Agricultural exemptions
- § 58.1-609.3 — Commercial and industrial exemptions
- § 58.1-609.5 — Service exemptions
- § 58.1-609.6 — Media-related exemptions
- § 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
- § 58.1-609.14 — Personal protective equipment exemption
- § 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 — Exemption for food purchased for human consumption and essential personal hygiene products
- § 58.1-611.2 — Limited exemption for certain school supplies, clothing, and footwear
- § 58.1-611.3 — Expired
- § 58.1-612 — Tax collectible from dealers; "dealer" defined; jurisdiction
- § 58.1-612.1 — Tax collectible from marketplace facilitators; "marketplace facilitator" defined
- § 58.1-612.2 — Tax collectible from accommodations providers and intermediaries
- § 58.1-613 — Dealers' certificates of registration
- § 58.1-614 — Vending machine sales
- § 58.1-615 — Returns by dealers
- § 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
- § 58.1-623.01 — Online access to dealers' certificate of registration numbers
- § 58.1-623.1 — Misuse of exemption certificates; suspension of exemptions; penalties
- § 58.1-623.2 — Cigarette exemption certificate
- § 58.1-624 — Direct payment permits
- § 58.1-625 — Collection of tax
- § 58.1-626.1 — Absorption of tax permitted
- § 58.1-628.1 — Not effective
- § 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
- § 58.1-638.1 — Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund established
- § 58.1-638.3 — Disposition of 0.3 percent state and local sales tax for transportation
- § 58.1-639.1 — Annual retail sales and use tax holiday