Virginia Watercraft Sales and Use Tax

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Chapter 14 of the Code of Virginia, titled “Virginia Watercraft Sales and Use Tax.” It is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”. It contains 12 laws.

It’s comprised of the following 12 sections.

§ 58.1-1400	Title
§ 58.1-1401	Definitions
§ 58.1-1401.1	When motor deemed a watercraft
§ 58.1-1402	Tax levied
§ 58.1-1403	Basis of tax; estimate of tax; penalty for misrepresentation
§ 58.1-1404	Exemptions
§ 58.1-1405	Time for payment of tax
§ 58.1-1406	Dealers' certificates of registration
§ 58.1-1407	Retention of documents
§ 58.1-1408	Civil penalties and interest
§ 58.1-1409	Credit against tax
§ 58.1-1410	Disposition of funds