This chapter shall be known and may be cited as the “Virginia Retail Sales and Use Tax Act.”

Terms Used In Virginia Code 58.1-600

  • Use: means the exercise of any right or power over tangible personal property incident to the ownership thereof, except that it does not include the sale at retail of that property in the regular course of business. See Virginia Code 58.1-602

Code 1950, § 58-441.1; 1966, c. 151; 1984, c. 675.