Va. Code § 58.1-390.2: Taxation of pass-through entities

Except as provided for in this article, owners of pass-through entities shall be liable for tax under this chapter only in their separate or individual capacities on income passed through to the owners of pass-through entities. Any taxes imposed on the pass-through entity itself, including the tax levied pursuant to § 58.1-390.3, sales and use taxes, withholding taxes with respect to employees or nonresident owners, and minimum taxes in lieu of income taxes, shall be paid by the pass-through entity.2004, Sp. Sess. I, c. 3; 2009, cc. 37, 152; 2022, cc. 689, 690.