Tangible Personal Property, Machinery and Tools and Merchants' Capital

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This is Chapter 35 of the Code of Virginia, titled “Tangible Personal Property, Machinery and Tools and Merchants' Capital.” It is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”. It contains 47 laws divided across 8 structures.

Article 1	Tangible Personal Property Tax
Article 1.01	Alternative Tax Rates for Elderly Individuals and Individuals with Disabilities
Article 2	Machinery and Tools Tax
Article 3	Merchants' Capital Tax
Article 3.1	Short-Term Rental Property
Article 4	Situs for Taxation
Article 5	Tax Day/Filing of Returns
Article 6	Special Provisions for Mobile Homes