{"data":{"id":"us-va/va.-code-58.1-1732","jurisdiction":"us-va","citation":"Va. Code § 58.1-1732","heading":"Collection","body":"The fee imposed by this article shall be collected monthly by the Department of Taxation in the same manner as the sales and use tax imposed under Chapter 6 (§ 58.1-600 et seq.), as provided by rules and regulations promulgated by the Tax Commissioner.2009, c. 531.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 17. MISCELLANEOUS TAXES","Article 8. DIGITAL MEDIA FEE"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1732/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"abc5ec1659551371c8f3876291666e8491430045406206aed360d9999fd1fd01","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1731","next":"us-va/va.-code-58.1-1733"},"notice":"GroundRules: Original legal text. Not legal advice."}