58.1-607 - Moving residence or business into Commonwealth.
§ 58.1-607. Moving residence or business into Commonwealth.
The use tax shall not apply to tangible personal property purchased outsidethis Commonwealth for use outside this Commonwealth by a then nonresidentnatural person or a business entity not actually doing business within thisCommonwealth, who later brings such tangible personal property into thisCommonwealth in connection with his establishment of a permanent residence orbusiness in this Commonwealth, provided that such property was purchased morethan six months prior to the date it was first brought into this Commonwealthor prior to the establishment of such residence or business, whichever firstoccurs. This section shall not apply to tangible personal propertytemporarily brought into this Commonwealth for the performance of contractsfor the construction, reconstruction, installation, repair, or for any otherservice with respect to real estate or fixtures thereon.
(Code 1950, § 58-441.10; 1966, c. 151; 1984, c. 675.)