Va. Code » Title 58.1. Taxation » Subtitle I. Taxes Administered by the Department of Taxation » Chapter 6. Retail Sales and Use Tax
Virginia Code

Va. Code Ann. § 58.1-603 (2026)

(Contingent expiration date) Imposition of sales tax

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There is hereby levied and imposed, in addition to all other taxes and fees of every kind now imposed by law, a license or privilege tax upon every person who engages in the business of selling at retail or distributing tangible personal property in this Commonwealth, or who rents or furnishes any of the things or services taxable under this chapter, or who stores for use or consumption in this Commonwealth any item or article of tangible personal property as defined in this chapter, or who leases or rents such property within this Commonwealth, in the amount of 4.3 percent:

1. Of the gross sales price of each item or article of tangible personal property when sold at retail or distributed in this Commonwealth.

2. Of the gross proceeds derived from the lease or rental of tangible personal property, where the lease or rental of such property is an established business, or part of an established business, or the same is incidental or germane to such business.

3. Of the cost price of each item or article of tangible personal property stored in this Commonwealth for use or consumption in this Commonwealth.

4. (Effective until September 1, 2021) Of the gross proceeds derived from the sale or charges for rooms, lodgings or accommodations furnished to transients as set out in the definition of "retail sale" in § 58.1-602.

4. (Effective September 1, 2021) Of the gross proceeds derived from the sale or charges for accommodations furnished to transients as set out in the definition of "retail sale" in § 58.1-602.

5. Of the gross sales of any services that are expressly stated as taxable within this chapter.

Code 1950, § 58-441.4; 1966, c. 151; 1984, c. 675; 1986, Sp. Sess., c. 12; 2004, Sp. Sess. I, c. 3; 2013, c. 766; 2021, Sp. Sess. I, c. 383.

Notes of Decisions
Cited in 6 cases, 1987–2005 · leading case: Carr v. Forst, 453 S.E.2d 274 (Va. 1995).
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Carr v. Forst, 453 S.E.2d 274 (Va. 1995). · cites it 4× “Code § 58.1-603 levies and imposes a sales tax “upon every person who engages in the business of selling at retail or distributing tangible personal property.”
LZM, INC. v. Virginia Dept. of Taxation, 606 S.E.2d 797 (Va. 2005). · cites it 2× “In the case at bar, LZM agrees that the gross proceeds of its lease fees for portable toilets are subject to sales tax, but maintains that fees received for toilet pumping services are charges for distinct services and are therefore not subject to tax.”
Old Dominion Camera Shop, Inc. v. Dep't of Taxation, 38 Va. Cir. 374 (Richmond County Cir. Ct. 1996). · cites it 3× “1 Va. Code §§ 58.1-603 and 58.1-604 impose the sales and use taxes in Virginia.”
Steuart Petroleum Co. v. Virginia Dep't of Taxation, 44 Va. Cir. 392 (Richmond County Cir. Ct. 1998). · cites it 3× “” Va. Code § 58.1-603 (emphasis added). “Sale” is defined as “any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property .”
Delta Air Lines, Inc. v. Cnty. Bd., 409 S.E.2d 130 (Va. 1991). · cites it 2× “See Code § 58.1-603, -605, -625. The Arlington transient occupancy tax ordinance allows a hotel to collect the tax from the consumer, but requires the tax to be accounted for and paid by the hotel, regardless of whether the hotel collects the tax from the consumer of the…”
Adams v. Virginia Dep't of Taxation, 10 Va. Cir. 329 (Frederick Cir. Ct. 1987). “§ 58.1-603. As applied to retailers the license tax is measured by a percentage "of the gross sales price of each item or article of tangible personal property when sold at retail or distributed in this State.”
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