§ 58.1-625. (Effective until July 1, 2012) Collection of tax.
The tax levied by this chapter shall be paid by the dealer, but the dealershall separately state the amount of the tax and add such tax to the salesprice or charge. Thereafter, such tax shall be a debt from the purchaser,consumer, or lessee to the dealer until paid and shall be recoverable at lawin the same manner as other debts. No action at law or suit in equity underthis chapter may be maintained in this Commonwealth by any dealer who is notregistered under § 58.1-613 or is delinquent in the payment of the taxesimposed under this chapter.
Notwithstanding any exemption from taxes which any dealer now or hereaftermay enjoy under the Constitution or laws of this or any other state, or ofthe United States, such dealer shall collect such tax from the purchaser,consumer, or lessee and shall pay the same over to the Tax Commissioner asherein provided.
Any dealer collecting the sales or use tax on transactions exempt or nottaxable under this chapter shall transmit to the Tax Commissioner sucherroneously or illegally collected tax unless or until he can affirmativelyshow that the tax has since been refunded to the purchaser or credited to hisaccount.
Any dealer who neglects, fails, or refuses to collect such tax upon everytaxable sale, distribution, lease, or storage of tangible personal propertymade by him, his agents, or employees shall be liable for and pay the taxhimself, and such dealer shall not thereafter be entitled to sue for orrecover in this Commonwealth any part of the purchase price or rental fromthe purchaser until such tax is paid. Moreover, any dealer who neglects,fails, or refuses to pay or collect the tax herein provided, either byhimself or through his agents or employees, shall be guilty of a Class 1misdemeanor.
All sums collected by a dealer as required by this chapter shall be deemed tobe held in trust for the Commonwealth.
Notwithstanding the foregoing provisions of this section, any dealer isauthorized during the period of time set forth in §§ 58.1-611.2 and58.1-611.3 or subdivision 18 of § 58.1-609.1 not to collect the tax levied bythis chapter or levied under the authority granted in §§ 58.1-605 and58.1-606 from the purchaser, and to absorb such tax himself. A dealerelecting to absorb such taxes shall be liable for payment of such taxes tothe Tax Commissioner in the same manner as he is for tax collected from apurchaser pursuant to this section.
(Code 1950, § 58-441.18; 1966, c. 151; 1972, c. 355; 1979, c. 198; 1984, c.675; 2006, cc. 579, 593; 2007, cc. 176, 608, 817.)
§ 58.1-625. (Effective July 1, 2012) Collection of tax.
The tax levied by this chapter shall be paid by the dealer, but the dealershall separately state the amount of the tax and add such tax to the salesprice or charge. Thereafter, such tax shall be a debt from the purchaser,consumer, or lessee to the dealer until paid and shall be recoverable at lawin the same manner as other debts. No action at law or suit in equity underthis chapter may be maintained in this Commonwealth by any dealer who is notregistered under § 58.1-613 or is delinquent in the payment of the taxesimposed under this chapter.
Notwithstanding any exemption from taxes which any dealer now or hereaftermay enjoy under the Constitution or laws of this or any other state, or ofthe United States, such dealer shall collect such tax from the purchaser,consumer, or lessee and shall pay the same over to the Tax Commissioner asherein provided.
Any dealer collecting the sales or use tax on transactions exempt or nottaxable under this chapter shall transmit to the Tax Commissioner sucherroneously or illegally collected tax unless or until he can affirmativelyshow that the tax has since been refunded to the purchaser or credited to hisaccount.
Any dealer who neglects, fails, or refuses to collect such tax upon everytaxable sale, distribution, lease, or storage of tangible personal propertymade by him, his agents, or employees shall be liable for and pay the taxhimself, and such dealer shall not thereafter be entitled to sue for orrecover in this Commonwealth any part of the purchase price or rental fromthe purchaser until such tax is paid. Moreover, any dealer who neglects,fails, or refuses to pay or collect the tax herein provided, either byhimself or through his agents or employees, shall be guilty of a Class 1misdemeanor.
All sums collected by a dealer as required by this chapter shall be deemed tobe held in trust for the Commonwealth.
Notwithstanding the foregoing provisions of this section, any dealer isauthorized during the period of time set forth in § 58.1-611.2 not to collectthe tax levied by this chapter or levied under the authority granted in §§58.1-605 and 58.1-606 from the purchaser, and to absorb such tax himself. Adealer electing to absorb such taxes shall be liable for payment of suchtaxes to the Tax Commissioner in the same manner as he is for tax collectedfrom a purchaser pursuant to this section.
(Code 1950, § 58-441.18; 1966, c. 151; 1972, c. 355; 1979, c. 198; 1984, c.675; 2006, cc. 579, 593.)
§ 58.1-625. (Effective until July 1, 2012) Collection of tax.
The tax levied by this chapter shall be paid by the dealer, but the dealershall separately state the amount of the tax and add such tax to the salesprice or charge. Thereafter, such tax shall be a debt from the purchaser,consumer, or lessee to the dealer until paid and shall be recoverable at lawin the same manner as other debts. No action at law or suit in equity underthis chapter may be maintained in this Commonwealth by any dealer who is notregistered under § 58.1-613 or is delinquent in the payment of the taxesimposed under this chapter.
Notwithstanding any exemption from taxes which any dealer now or hereaftermay enjoy under the Constitution or laws of this or any other state, or ofthe United States, such dealer shall collect such tax from the purchaser,consumer, or lessee and shall pay the same over to the Tax Commissioner asherein provided.
Any dealer collecting the sales or use tax on transactions exempt or nottaxable under this chapter shall transmit to the Tax Commissioner sucherroneously or illegally collected tax unless or until he can affirmativelyshow that the tax has since been refunded to the purchaser or credited to hisaccount.
Any dealer who neglects, fails, or refuses to collect such tax upon everytaxable sale, distribution, lease, or storage of tangible personal propertymade by him, his agents, or employees shall be liable for and pay the taxhimself, and such dealer shall not thereafter be entitled to sue for orrecover in this Commonwealth any part of the purchase price or rental fromthe purchaser until such tax is paid. Moreover, any dealer who neglects,fails, or refuses to pay or collect the tax herein provided, either byhimself or through his agents or employees, shall be guilty of a Class 1misdemeanor.
All sums collected by a dealer as required by this chapter shall be deemed tobe held in trust for the Commonwealth.
Notwithstanding the foregoing provisions of this section, any dealer isauthorized during the period of time set forth in §§ 58.1-611.2 and58.1-611.3 or subdivision 18 of § 58.1-609.1 not to collect the tax levied bythis chapter or levied under the authority granted in §§ 58.1-605 and58.1-606 from the purchaser, and to absorb such tax himself. A dealerelecting to absorb such taxes shall be liable for payment of such taxes tothe Tax Commissioner in the same manner as he is for tax collected from apurchaser pursuant to this section.
(Code 1950, § 58-441.18; 1966, c. 151; 1972, c. 355; 1979, c. 198; 1984, c.675; 2006, cc. 579, 593; 2007, cc. 176, 608, 817.)
§ 58.1-625. (Effective July 1, 2012) Collection of tax.
The tax levied by this chapter shall be paid by the dealer, but the dealershall separately state the amount of the tax and add such tax to the salesprice or charge. Thereafter, such tax shall be a debt from the purchaser,consumer, or lessee to the dealer until paid and shall be recoverable at lawin the same manner as other debts. No action at law or suit in equity underthis chapter may be maintained in this Commonwealth by any dealer who is notregistered under § 58.1-613 or is delinquent in the payment of the taxesimposed under this chapter.
Notwithstanding any exemption from taxes which any dealer now or hereaftermay enjoy under the Constitution or laws of this or any other state, or ofthe United States, such dealer shall collect such tax from the purchaser,consumer, or lessee and shall pay the same over to the Tax Commissioner asherein provided.
Any dealer collecting the sales or use tax on transactions exempt or nottaxable under this chapter shall transmit to the Tax Commissioner sucherroneously or illegally collected tax unless or until he can affirmativelyshow that the tax has since been refunded to the purchaser or credited to hisaccount.
Any dealer who neglects, fails, or refuses to collect such tax upon everytaxable sale, distribution, lease, or storage of tangible personal propertymade by him, his agents, or employees shall be liable for and pay the taxhimself, and such dealer shall not thereafter be entitled to sue for orrecover in this Commonwealth any part of the purchase price or rental fromthe purchaser until such tax is paid. Moreover, any dealer who neglects,fails, or refuses to pay or collect the tax herein provided, either byhimself or through his agents or employees, shall be guilty of a Class 1misdemeanor.
All sums collected by a dealer as required by this chapter shall be deemed tobe held in trust for the Commonwealth.
Notwithstanding the foregoing provisions of this section, any dealer isauthorized during the period of time set forth in § 58.1-611.2 not to collectthe tax levied by this chapter or levied under the authority granted in §§58.1-605 and 58.1-606 from the purchaser, and to absorb such tax himself. Adealer electing to absorb such taxes shall be liable for payment of suchtaxes to the Tax Commissioner in the same manner as he is for tax collectedfrom a purchaser pursuant to this section.
(Code 1950, § 58-441.18; 1966, c. 151; 1972, c. 355; 1979, c. 198; 1984, c.675; 2006, cc. 579, 593.)
§ 58.1-625. (Effective until July 1, 2012) Collection of tax.
The tax levied by this chapter shall be paid by the dealer, but the dealershall separately state the amount of the tax and add such tax to the salesprice or charge. Thereafter, such tax shall be a debt from the purchaser,consumer, or lessee to the dealer until paid and shall be recoverable at lawin the same manner as other debts. No action at law or suit in equity underthis chapter may be maintained in this Commonwealth by any dealer who is notregistered under § 58.1-613 or is delinquent in the payment of the taxesimposed under this chapter.
Notwithstanding any exemption from taxes which any dealer now or hereaftermay enjoy under the Constitution or laws of this or any other state, or ofthe United States, such dealer shall collect such tax from the purchaser,consumer, or lessee and shall pay the same over to the Tax Commissioner asherein provided.
Any dealer collecting the sales or use tax on transactions exempt or nottaxable under this chapter shall transmit to the Tax Commissioner sucherroneously or illegally collected tax unless or until he can affirmativelyshow that the tax has since been refunded to the purchaser or credited to hisaccount.
Any dealer who neglects, fails, or refuses to collect such tax upon everytaxable sale, distribution, lease, or storage of tangible personal propertymade by him, his agents, or employees shall be liable for and pay the taxhimself, and such dealer shall not thereafter be entitled to sue for orrecover in this Commonwealth any part of the purchase price or rental fromthe purchaser until such tax is paid. Moreover, any dealer who neglects,fails, or refuses to pay or collect the tax herein provided, either byhimself or through his agents or employees, shall be guilty of a Class 1misdemeanor.
All sums collected by a dealer as required by this chapter shall be deemed tobe held in trust for the Commonwealth.
Notwithstanding the foregoing provisions of this section, any dealer isauthorized during the period of time set forth in §§ 58.1-611.2 and58.1-611.3 or subdivision 18 of § 58.1-609.1 not to collect the tax levied bythis chapter or levied under the authority granted in §§ 58.1-605 and58.1-606 from the purchaser, and to absorb such tax himself. A dealerelecting to absorb such taxes shall be liable for payment of such taxes tothe Tax Commissioner in the same manner as he is for tax collected from apurchaser pursuant to this section.
(Code 1950, § 58-441.18; 1966, c. 151; 1972, c. 355; 1979, c. 198; 1984, c.675; 2006, cc. 579, 593; 2007, cc. 176, 608, 817.)
§ 58.1-625. (Effective July 1, 2012) Collection of tax.
The tax levied by this chapter shall be paid by the dealer, but the dealershall separately state the amount of the tax and add such tax to the salesprice or charge. Thereafter, such tax shall be a debt from the purchaser,consumer, or lessee to the dealer until paid and shall be recoverable at lawin the same manner as other debts. No action at law or suit in equity underthis chapter may be maintained in this Commonwealth by any dealer who is notregistered under § 58.1-613 or is delinquent in the payment of the taxesimposed under this chapter.
Notwithstanding any exemption from taxes which any dealer now or hereaftermay enjoy under the Constitution or laws of this or any other state, or ofthe United States, such dealer shall collect such tax from the purchaser,consumer, or lessee and shall pay the same over to the Tax Commissioner asherein provided.
Any dealer collecting the sales or use tax on transactions exempt or nottaxable under this chapter shall transmit to the Tax Commissioner sucherroneously or illegally collected tax unless or until he can affirmativelyshow that the tax has since been refunded to the purchaser or credited to hisaccount.
Any dealer who neglects, fails, or refuses to collect such tax upon everytaxable sale, distribution, lease, or storage of tangible personal propertymade by him, his agents, or employees shall be liable for and pay the taxhimself, and such dealer shall not thereafter be entitled to sue for orrecover in this Commonwealth any part of the purchase price or rental fromthe purchaser until such tax is paid. Moreover, any dealer who neglects,fails, or refuses to pay or collect the tax herein provided, either byhimself or through his agents or employees, shall be guilty of a Class 1misdemeanor.
All sums collected by a dealer as required by this chapter shall be deemed tobe held in trust for the Commonwealth.
Notwithstanding the foregoing provisions of this section, any dealer isauthorized during the period of time set forth in § 58.1-611.2 not to collectthe tax levied by this chapter or levied under the authority granted in §§58.1-605 and 58.1-606 from the purchaser, and to absorb such tax himself. Adealer electing to absorb such taxes shall be liable for payment of suchtaxes to the Tax Commissioner in the same manner as he is for tax collectedfrom a purchaser pursuant to this section.
(Code 1950, § 58-441.18; 1966, c. 151; 1972, c. 355; 1979, c. 198; 1984, c.675; 2006, cc. 579, 593.)
