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Code of Virginia (Title 58.1 — Taxation)

Va. Code § 58.1-3841

Situs for taxation of the sale of food and beverages

Official textlaw.lis.virginia.gov

# A.

The situs for taxation for any tax levied on the sale of food and beverages or meals shall be the county, city, or town in which the sales are made, namely the locality in which each place of business is located without regard to the locality of delivery or possible use by the purchaser. The term "sale" means a final sale to the ultimate consumer.

# B.

If any person has a definite place of business or maintains an office in more than one locality, then such other locality may impose its tax on the sale of food and beverages or meals which are made by such person, provided the locality imposes a local tax on the sale of food and beverages or meals.

Last amended: 1990, c. 843.

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Nearby sections (25 sections)
  1. 58.1-3825.2:1 · Additional transient occupancy tax for historic lodging…
  2. 58.1-3825.3 · Additional transient occupancy tax in Arlington County
  3. 58.1-3825.4 · Additional transient occupancy tax in Prince George County
  4. 58.1-3826 · Scope of transient occupancy tax
  5. 58.1-3827 · Administration of transient occupancy tax
  6. 58.1-3830 · Local cigarette taxes authorized; use of dual die or stamp…
  7. 58.1-3831 · Repealed
  8. 58.1-3832 · Local ordinances to administer and enforce local taxes on…
  9. 58.1-3832.1 · Regional cigarette tax boards
  10. 58.1-3833 · County food and beverage tax
  11. 58.1-3834 · Apportionment of food and beverage or meals tax
  12. 58.1-3840 · Certain excise taxes permitted
  13. 58.1-3841 · Situs for taxation of the sale of food and beverages
  14. 58.1-3842 · Combined transient occupancy and food and beverage tax
  15. 58.1-3843 · Scope of transient occupancy tax
  16. 58.1-3850 · Creation of local technology zones
  17. 58.1-3851 · Creation of local tourism zones
  18. 58.1-3851.1 · Entitlement to tax revenues from tourism project
  19. 58.1-3851.2 · Entitlement to tax revenues from tourism project of…
  20. 58.1-3851.3 · Entitlement to tax revenues from a major tourism project
  21. 58.1-3852 · Incentives for green roofing
  22. 58.1-3853 · Creation of local defense production zones
  23. 58.1-3853.1 · Military centered community zones; local designation
  24. 58.1-3854 · Creation of local green development zones
  25. 58.1-3900 · Filing of returns
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