{"data":{"id":"us-va/va.-code-58.1-1704","jurisdiction":"us-va","citation":"Va. Code § 58.1-1704","heading":"Tax segregated for state taxation","body":"The excise tax levied by this article is hereby segregated for state taxation only and no county, city, town or political subdivision of this Commonwealth shall impose a tax on such wholesalers or distributors measured by gross receipts, except as provided in Chapter 37 (§ 58.1-3700 et seq.) of this title.Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 17. MISCELLANEOUS TAXES","Article 1. SOFT DRINK EXCISE TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1704/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"887c3d6fd9247fe8c1f7ed608cca6822cd3e31302dad27c396bd4cb5dfb5bb69","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1703","next":"us-va/va.-code-58.1-1705"},"notice":"GroundRules: Original legal text. Not legal advice."}