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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>372512</law_id><section_number>58.1-609</section_number><catch_line>Repealed</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="2" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="4" identifier="6">Retail Sales and Use Tax</unit></structure><text>
						<section><p>Repealed by Acts 1993, c. 310.</p></section></text><metadata><court_decisions><item key="0"><name>Chesapeake Hospital Authority v. Commonwealth</name><case_number>Record 002813; Record 002820</case_number><citation>554 S.E.2d 55</citation><date>2001-11-02</date><url>https://www.courtlistener.com/opinion/1059419/chesapeake-hospital-authority-v-commonwealth/</url><abstract> .&#x202F;.&#x202F;. 554 S.E.2d 55 (2001) .&#x202F;.&#x202F;. </abstract><court_html><abbr title="Supreme Court of Virginia">SCV</abbr></court_html></item><item key="1"><name>LZM, INC. v. Virginia Dept. of Taxation</name><case_number>Record 040779.</case_number><citation>606 S.E.2d 797</citation><date>2005-01-14</date><url>https://www.courtlistener.com/opinion/1059000/lzm-inc-v-virginia-dept-of-taxation/</url><abstract> .&#x202F;.&#x202F;. 606 S.E.2d 797 (2005) .&#x202F;.&#x202F;. </abstract><court_html><abbr title="Supreme Court of Virginia">SCV</abbr></court_html></item><item key="2"><name>COM., DEPT. OF TAXATION v. Blanks Oil Co.</name><case_number>Record 970938</case_number><citation>498 S.E.2d 914</citation><date>1998-02-27</date><url>https://www.courtlistener.com/opinion/1059925/com-dept-of-taxation-v-blanks-oil-co/</url><abstract> .&#x202F;.&#x202F;. 498 S.E.2d 914 (1998) .&#x202F;.&#x202F;. </abstract><court_html><abbr title="Supreme Court of Virginia">SCV</abbr></court_html></item><item key="3"><name>Carr v. Forst</name><case_number>Record 940337</case_number><citation>453 S.E.2d 274</citation><date>1995-01-13</date><url>https://www.courtlistener.com/opinion/1265230/carr-v-forst/</url><abstract> .&#x202F;.&#x202F;. 453 S.E.2d 274 (1995) .&#x202F;.&#x202F;. </abstract><court_html><abbr title="Supreme Court of Virginia">SCV</abbr></court_html></item></court_decisions></metadata></law>
