{"data":{"id":"us-va/va.-code-58.1-2210","jurisdiction":"us-va","citation":"Va. Code § 58.1-2210","heading":"Permissive supplier election to collect tax on out-of-state removals","body":"A. An out-of-state supplier who is not required to be licensed under this chapter may elect to obtain a license and thereby become a permissive supplier. An out-of-state supplier who does not make this election shall not act as a permissive supplier for motor fuel that is removed at a terminal in another state and has Virginia as its destination state.B. An out-of-state supplier who elects to be licensed as a permissive supplier shall comply with (i) the same requirements imposed on a supplier and (ii) all of the following with respect to motor fuel that is removed by the permissive supplier at a terminal located in another state and has Virginia as its destination state:1. Collect the tax due the Commonwealth on the fuel;2. Waive any defense that the Commonwealth lacks jurisdiction to require the supplier to collect the tax due the Commonwealth on the motor fuel under this chapter;3. Report and pay the tax due on the fuel in the same manner as if the removal had occurred at a terminal located in Virginia;4. Keep records of the removal of the fuel and submit to audits concerning the fuel as if the removal had occurred at a terminal located in Virginia; and5. Report sales by the supplier to a person who is not licensed in the state where the removal occurred if the destination state is Virginia.C. An out-of-state supplier who makes the election allowed by this section (i) acknowledges that the Commonwealth imposes the requirements listed in subsection B on the supplier under its general police power and (ii) submits to the jurisdiction of the Commonwealth only for purposes related to the administration of this chapter.2000, cc. 729, 758.","path":["Title 58.1. TAXATION","Subtitle II. TAXES ADMINISTERED BY OTHER AGENCIES","Chapter 22. VIRGINIA FUELS TAX ACT","Article 2. MOTOR FUEL LICENSING"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-2210/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"0f4b611dc6efbcb18b375aa5de91f4fbb3c11913fa0bf2c23bacd2793fb1264d","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-2209","next":"us-va/va.-code-58.1-2211"},"notice":"GroundRules: Original legal text. Not legal advice."}