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. § 58.1-608 (2026)

Repealed

✓ current as of May 2026
Find cases: SyfertCases citing this section VA-LISlaw.lis.virginia.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

Repealed by Acts 1993, c. 310.

Notes of Decisions
Cited in 6 cases, 1987–2005 · leading case: Carr v. Forst, 453 S.E.2d 274 (Va. 1995).
Sort: Relevance Newest Treatment
Carr v. Forst, 453 S.E.2d 274 (Va. 1995). · cites it 18× “Forst, Tax Commissioner of the Commonwealth (the Commissioner), issued a letter ruling, designated as Public Document 91-29, in which the Commissioner ruled that the Taxpayers’ magazines do not qualify for the media-related exemption from taxation, as set forth in former Code §…”
Cisco Sys., Inc. v. Thorsen, 68 Va. Cir. 385 (Fairfax Cir. Ct. 2005). · cites it 3× “The taxpayer contended that the magazines were exempt from the retail sales and use tax under former Va. Code § 58.1-608(A)(6)(c). The Tax Commissioner in Carr had interpreted the tax exemption to apply to some publications, but not to others.”
Hennage Creative Printers, Inc. v. Dep't of Taxation, 9 Va. Cir. 104 (Alexandria Cir. Ct. 1987). · cites it 2× “The Court, having reviewed the pleadings and submissions of both parties, finds that the transactions described in the stipulation are exempt from taxation under Section 58.1-608(20) of the Code and Department of Taxation Regulation § 630-10-51 and their predecessors.”
Little Caesar's of Richmond, Inc. v. Commonwealth, 20 Va. Cir. 366 (Richmond County Cir. Ct. 1990). · cites it 12× “Machinery, tools and equipment, or repair parts therefor or replacements thereof, shall be exempt if the preponderance of their use is used directly in processing, manufacturing, refining, mining or conversion of products for sale or resale.”
Boehringer Ingelheim Pharm., Inc. v. Dep't of Taxation, 40 Va. Cir. 541 (Richmond County Cir. Ct. 1996). · cites it 3× “However, both parties have agreed that Count! of this case turns not on whether this is a use at all, but rather on whether the practice of distributing samples to physicians at no cost is a use exempt from Virginia use tax pursuant to former Va. Code Ann. § 58.1-608 (A)(7)(a)…”
B. I. Chemicals, Inc. v. Virginia Dep't of Taxation, 34 Va. Cir. 502 (Richmond County Cir. Ct. 1994). · cites it 9× “Virginia Code § 58.1-608(A)(3)(b)(i) (emphasis added).”
— Va. Code Ann. § 58.1-608(20) — 1 case
Hennage Creative Printers, Inc. v. Dep't of Taxation, 9 Va. Cir. 104 (Alexandria Cir. Ct. 1987). “The Court, having reviewed the pleadings and submissions of both parties, finds that the transactions described in the stipulation are exempt from taxation under Section 58.1-608(20) of the Code and Department of Taxation Regulation § 630-10-51 and their predecessors.”
— Va. Code Ann. § 58.1-608(3)(b)(v) — 1 case
Little Caesar's of Richmond, Inc. v. Commonwealth, 20 Va. Cir. 366 (Richmond County Cir. Ct. 1990). “Machinery, tools and equipment, or repair parts therefor or replacements thereof, shall be exempt if the preponderance of their use is used directly in processing, manufacturing, refining, mining or conversion of products for sale or resale.”
— Va. Code Ann. § 58.1-608(A)(3)(b)(i) — 1 case
B. I. Chemicals, Inc. v. Virginia Dep't of Taxation, 34 Va. Cir. 502 (Richmond County Cir. Ct. 1994). “Virginia Code § 58.1-608(A)(3)(b)(i) (emphasis added).”
— Va. Code Ann. § 58.1-608(A)(3)(b)(iii) — 1 case
B. I. Chemicals, Inc. v. Virginia Dep't of Taxation, 34 Va. Cir. 502 (Richmond County Cir. Ct. 1994). “Virginia Code § 58.1-608(A)(3)(b)(i) (emphasis added).”
— Va. Code Ann. § 58.1-608(A)(6)(c) — 2 cases
Carr v. Forst, 453 S.E.2d 274 (Va. 1995). “Forst, Tax Commissioner of the Commonwealth (the Commissioner), issued a letter ruling, designated as Public Document 91-29, in which the Commissioner ruled that the Taxpayers’ magazines do not qualify for the media-related exemption from taxation, as set forth in former Code §…”
Cisco Sys., Inc. v. Thorsen, 68 Va. Cir. 385 (Fairfax Cir. Ct. 2005). “The taxpayer contended that the magazines were exempt from the retail sales and use tax under former Va. Code § 58.1-608(A)(6)(c). The Tax Commissioner in Carr had interpreted the tax exemption to apply to some publications, but not to others.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.