§ 58.1-1731 Fee for digital media purchase or rental.
§ 58.1-1732 Collection.
§ 58.1-1733 Disposition of proceeds.

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Terms Used In Virginia Code > Title 58.1 > Subtitle I > Chapter 17 > Article 8 - Digital Media Fee.

  • Department: means the Department of Taxation. See Virginia Code 58.1-1
  • Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
  • State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
  • Supreme Court: means the Supreme Court of Virginia. See Virginia Code 1-249