{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3816.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3816.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3816.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3816.2.html"}],"law_id":372022,"edition_id":2,"section_id":372022,"structure_id":52948,"section_number":"58.1-3816.2","catch_line":"Exemptions from consumer utility taxes","history":"2001, c. 302; 2004, cc. 8, 159; 2006, c. 780.","full_text":"The governing body of any county, city or town may exempt utilities consumed on all property that has been designated or classified as exempt from property taxes pursuant to Article X, Section 6 (a) (2) or Article X, Section 6 (a) (6) of the Constitution of Virginia, from the consumer utility taxes that may be imposed under this article.\n\n","order_by":null,"text":{"0":{"id":1387015,"text":"The governing body of any county, city or town may exempt utilities consumed on all property that has been designated or classified as exempt from property taxes pursuant to Article X, Section 6 (a) (2) or Article X, Section 6 (a) (6) of the Constitution of Virginia, from the consumer utility taxes that may be imposed under this article.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52948,"edition_id":2,"name":"Consumer Utility Taxes","identifier":"4","label":"article","depth":4,"order_by":4,"parent_id":52944,"metadata":{"child_laws":9,"child_structures":0},"date_created":"2026-08-02 03:08:33","date_modified":"2026-08-02 12:36:15","permalink":{"id":1485475,"object_type":"structure","relational_id":52948,"identifier":"4","token":"58.1\/III\/38\/4","url":"\/58.1\/III\/38\/4\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52944,"edition_id":2,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":10,"parent_id":52890,"metadata":{"child_laws":60,"child_structures":16},"date_created":"2026-08-02 03:08:32","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485385,"object_type":"structure","relational_id":52944,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372015,"structure_id":52948,"section_number":"58.1-3812","catch_line":"Repealed","url":"\/58.1-3812\/","token":"58.1\/III\/38\/4\/58.1-3812","metadata":false},{"id":372017,"structure_id":52948,"section_number":"58.1-3813","catch_line":"Repealed","url":"\/58.1-3813\/","token":"58.1\/III\/38\/4\/58.1-3813","metadata":false},{"id":372016,"structure_id":52948,"section_number":"58.1-3813.1","catch_line":"Repealed","url":"\/58.1-3813.1\/","token":"58.1\/III\/38\/4\/58.1-3813.1","metadata":false},{"id":372019,"structure_id":52948,"section_number":"58.1-3814","catch_line":"Water or heat, light and power companies","url":"\/58.1-3814\/","token":"58.1\/III\/38\/4\/58.1-3814","metadata":false},{"id":372018,"structure_id":52948,"section_number":"58.1-3814.1","catch_line":"Consumer utility tax on churches [Not set out]","url":"\/58.1-3814.1\/","token":"58.1\/III\/38\/4\/58.1-3814.1","metadata":false},{"id":372020,"structure_id":52948,"section_number":"58.1-3815","catch_line":"Consumer taxes upon lessees of certain property","url":"\/58.1-3815\/","token":"58.1\/III\/38\/4\/58.1-3815","metadata":false},{"id":372023,"structure_id":52948,"section_number":"58.1-3816","catch_line":"Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects","url":"\/58.1-3816\/","token":"58.1\/III\/38\/4\/58.1-3816","metadata":false},{"id":372021,"structure_id":52948,"section_number":"58.1-3816.1","catch_line":"Discount for collection of taxes","url":"\/58.1-3816.1\/","token":"58.1\/III\/38\/4\/58.1-3816.1","metadata":false},{"id":372022,"structure_id":52948,"section_number":"58.1-3816.2","catch_line":"Exemptions from consumer utility taxes","url":"\/58.1-3816.2\/","token":"58.1\/III\/38\/4\/58.1-3816.2","metadata":false}],"previous_section":{"id":372021,"structure_id":52948,"section_number":"58.1-3816.1","catch_line":"Discount for collection of taxes","url":"\/58.1-3816.1\/","token":"58.1\/III\/38\/4\/58.1-3816.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3816.2\/","history_text":"<p>This law was first created in 2001. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0302\">302<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2004, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?041+ful+CHAP0008\">8<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?041+ful+CHAP0159\">159<\/a>; in 2006, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?061+ful+CHAP0780\">780<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1485509,"object_type":"law","relational_id":372022,"identifier":"58.1-3816.2","token":"58.1\/III\/38\/4\/58.1-3816.2","url":"\/58.1-3816.2\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3816.2\/","token":"58.1\/III\/38\/4\/58.1-3816.2","dublin_core":{"Title":"Exemptions from consumer utility taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3816.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The governing body of any county, city or town may exempt utilities consumed on all property that has been designated or classified as exempt from property taxes pursuant to Article X, Section 6 (a) (2) or Article X, Section 6 (a) (6) of the Constitution of Virginia, from the consumer utility taxes that may be imposed under this article.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nEXEMPTIONS FROM CONSUMER UTILITY TAXES (\u00a7 58.1-3816.2)\n\nThe governing body of any county, city or town may exempt utilities consumed on\nall property that has been designated or classified as exempt from property\ntaxes pursuant to Article X, Section 6 (a) (2) or Article X, Section 6 (a) (6)\nof the Constitution of Virginia, from the consumer utility taxes that may be\nimposed under this article.\n\nHISTORY: 2001, c. 302; 2004, cc. 8, 159; 2006, c. 780.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}