Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 210 - RETAIL SALES AND USE TAX
- Section 23VAC10-210-10 - Adjustments, replacements and warranties
- Section 23VAC10-210-20 - Repealed
- Section 23VAC10-210-30 - Admissions
- Section 23VAC10-210-32 - Adult care facilities
- Section 23VAC10-210-40 - Advertising; definitions
- Section 23VAC10-210-41 - Advertising businesses
- Section 23VAC10-210-42 - Newspaper and other media advertising
- Section 23VAC10-210-43 - In-house advertising
- Section 23VAC10-210-50 - Agriculture
- Section 23VAC10-210-60 - Repealed
- Section 23VAC10-210-70 - Aircraft sales, leases and rentals, repair and replacement parts and maintenance materials
- Section 23VAC10-210-80 - Reserved
- Section 23VAC10-210-90 - Aircraft service establishments
- Section 23VAC10-210-100 - Airlines operating in interstate commerce
- Section 23VAC10-210-110 - Repealed
- Section 23VAC10-210-120 - Alterations
- Section 23VAC10-210-130 - Artists and art dealers
- Section 23VAC10-210-140 - Auctioneers, agents, factors
- Section 23VAC10-210-150 - Repealed
- Section 23VAC10-210-160 - Bad debts
- Section 23VAC10-210-170 - Repealed
- Section 23VAC10-210-180 - Repealed
- Section 23VAC10-210-190 - Bookbinders and paper cutters
- Section 23VAC10-210-200 to 23VAC10-210-210 - Repealed
- Section 23VAC10-210-220 - Brackets for collection of the tax
- Section 23VAC10-210-230 - Burglar, security, and fire alarm systems
- Section 23VAC10-210-240 - Repealed
- Section 23VAC10-210-250 - Cash and trade discounts
- Section 23VAC10-210-260 to 23VAC10-210-270 - Repealed
- Section 23VAC10-210-280 - Certificates of exemption
- Section 23VAC10-210-290 - Certificate of registration
- Section 23VAC10-210-300 - Repealed
- Section 23VAC10-210-310 - Churches
- Section 23VAC10-210-320 - Clubs
- Section 23VAC10-210-330 - Repealed
- Section 23VAC10-210-340 - Collection of tax by dealers
- Section 23VAC10-210-350 - Commercial watermen; definitions; general provisions
- Section 23VAC10-210-351 - Commercial watermen; typical exempt items; direct use; dual use of equipment
- Section 23VAC10-210-352 - Commercial watermen; typical taxable items
- Section 23VAC10-210-353 - Commercial waterman; taxation of certain vessels
- Section 23VAC10-210-360 - Concrete mixer trucks
- Section 23VAC10-210-370 - Repealed
- Section 23VAC10-210-380 - Common carriers of property or passengers by railway
- Section 23VAC10-210-381 - Railway common carrier activities
- Section 23VAC10-210-382 - Railway common carriers; taxable status of property used in primary railway activities
- Section 23VAC10-210-383 - Railway common carriers; METRO and AMTRAK
- Section 23VAC10-210-384 - Railway common carriers; contractors
- Section 23VAC10-210-385 - Railway common carriers; proration
- Section 23VAC10-210-386 - Railway common carriers; lost, damaged or unclaimed property
- Section 23VAC10-210-387 - Railway common carriers; demurrage
- Section 23VAC10-210-390 - Consignments
- Section 23VAC10-210-400 - Containers, packaging materials, and equipment
- Section 23VAC10-210-410 - Contractors respecting real estate
- Section 23VAC10-210-420 - Reserved
- Section 23VAC10-210-430 - Coupons (redeemable)
- Section 23VAC10-210-440 - Reserved
- Section 23VAC10-210-450 - Credit for taxes paid to other states or their political subdivisions
- Section 23VAC10-210-460 - Repealed
- Section 23VAC10-210-470 - Dealer's records
- Section 23VAC10-210-480 - Dealer's returns and payment of the tax
- Section 23VAC10-210-485 - Dealer's compensation or discount
- Section 23VAC10-210-490 - Dealers' withdrawals from inventory
- Section 23VAC10-210-500 - Dentists, dental laboratories, and dental supply houses
- Section 23VAC10-210-510 to 23VAC10-210-520 - Repealed
- Section 23VAC10-210-530 - Employers selling to employees
- Section 23VAC10-210-540 - Repealed
- Section 23VAC10-210-550 - Extension of time for filing return and paying tax
- Section 23VAC10-210-560 - Fabrication
- Section 23VAC10-210-570 - Fairs, flea markets, circuses, carnivals, etc
- Section 23VAC10-210-580 - Repealed
- Section 23VAC10-210-590 - Feed making
- Section 23VAC10-210-595 - Financial institutions
- Section 23VAC10-210-600 - Repealed
- Section 23VAC10-210-610 - Florists and nurserymen
- Section 23VAC10-210-620 - Reserved
- Section 23VAC10-210-630 - Fuels for domestic consumption
- Section 23VAC10-210-640 - Repealed
- Section 23VAC10-210-650 - Furniture and storage warehousemen
- Section 23VAC10-210-660 - Gas, electricity and water
- Section 23VAC10-210-670 - Gift certificates
- Section 23VAC10-210-680 - Gifts purchased in Virginia
- Section 23VAC10-210-690 - Governments; sales to
- Section 23VAC10-210-691 - Governments; sales by
- Section 23VAC10-210-692 - Government areas; sales within
- Section 23VAC10-210-693 - Government contractors
- Section 23VAC10-210-694 - Diplomatic exemption
- Section 23VAC10-210-700 - Harvesting of forest products
- Section 23VAC10-210-710 - Repealed
- Section 23VAC10-210-720 - Hospitals and nursing homes
- Section 23VAC10-210-730 - Hotels, motels, tourist camps, etc
- Section 23VAC10-210-740 - Repealed
- Section 23VAC10-210-750 - Indians
- Section 23VAC10-210-760 - Innovative high technology industries and research; generally
- Section 23VAC10-210-761 - Innovative high technology industries; application of industrial manufacturing exemptions
- Section 23VAC10-210-762 - Innovative high technology industries; application of research and development exemptions generally
- Section 23VAC10-210-763 - Innovative high technology industries; sales
- Section 23VAC10-210-764 - Innovative high technology industries; true object test
- Section 23VAC10-210-765 - Innovative high technology industries; specific activities
- Section 23VAC10-210-766 - Innovative Technology Authority
- Section 23VAC10-210-770 - Interior decorators
- Section 23VAC10-210-780 - Interstate and foreign commerce
- Section 23VAC10-210-790 - Kennels, stables and pet shops
- Section 23VAC10-210-800 - Labels, tags and nameplates
- Section 23VAC10-210-810 - Laundries and dry cleaners
- Section 23VAC10-210-820 - Lay-away and will-call sales
- Section 23VAC10-210-830 - Leased departments
- Section 23VAC10-210-840 - Leases or rentals
- Section 23VAC10-210-850 - Liability of corporate and partnership officers; penalty
- Section 23VAC10-210-860 - Linen supply
- Section 23VAC10-210-870 - Repealed
- Section 23VAC10-210-880 - Local sales and use taxes
- Section 23VAC10-210-890 - Repealed
- Section 23VAC10-210-900 - Machinists, foundrymen and pattern makers
- Section 23VAC10-210-910 - Maintenance contracts and warranty plans
- Section 23VAC10-210-920 - Manufacturing and processing
- Section 23VAC10-210-930 - Meals
- Section 23VAC10-210-940 - Medicines, drugs, eyeglasses, and related items
- Section 23VAC10-210-950 - Repealed
- Section 23VAC10-210-960 - Mining and mineral processing
- Section 23VAC10-210-970 - Microfilm and microfiche copies of documents
- Section 23VAC10-210-980 - Monuments and memorial stones
- Section 23VAC10-210-990 - Motor vehicle sales, leases, and rentals, repair and replacement parts, and maintenance materials; taxicabs
- Section 23VAC10-210-1000 to 23VAC10-210-1010 - Repealed
- Section 23VAC10-210-1020 - Motor vehicle refinishers, painters and car washers
- Section 23VAC10-210-1030 - Reserved
- Section 23VAC10-210-1040 to 23VAC10-210-1050 - Repealed
- Section 23VAC10-210-1060 - Newspapers, magazines, periodicals and other publications
- Section 23VAC10-210-1070 - Nonprofit organizations; criteria for exemption
- Section 23VAC10-210-1071 - Nonprofit organizations; exempt transactions
- Section 23VAC10-210-1072 - Nonprofit organizations; purchases for resale; intercompany sales and transfers; occasional sale; change of organization or operations; misuse of exemption certificates
- Section 23VAC10-210-1080 - Occasional sale
- Section 23VAC10-210-1090 - Out-of-state vendors
- Section 23VAC10-210-2000 to 23VAC10-210-2010 - Repealed
- Section 23VAC10-210-2020 - Peddlers and street vendors
- Section 23VAC10-210-2030 - Repealed
- Section 23VAC10-210-2032 - Penalties and interest; audits
- Section 23VAC10-210-2034 to 23VAC10-210-2040 - Repealed
- Section 23VAC10-210-2050 - Photographs, photostats, blueprints, etc
- Section 23VAC10-210-2060 - Physicians, surgeons, and other practitioners of the healing arts
- Section 23VAC10-210-2070 - Situs of sale
- Section 23VAC10-210-2080 - Prefabricated house sections
- Section 23VAC10-210-2090 - Pollution control equipment and facilities
- Section 23VAC10-210-3000 - Premiums and gifts
- Section 23VAC10-210-3010 - Printing
- Section 23VAC10-210-3020 - Repealed
- Section 23VAC10-210-3030 - Radio and television broadcasting
- Section 23VAC10-210-3040 - Refunds
- Section 23VAC10-210-3050 - Repair businesses
- Section 23VAC10-210-3060 - Repossessed goods
- Section 23VAC10-210-3070 - Research; general provisions
- Section 23VAC10-210-3071 - Research; extent of the exemption
- Section 23VAC10-210-3072 - Research; taxable and exempt items
- Section 23VAC10-210-3073 - Research; contractors
- Section 23VAC10-210-3074 - Research; use of exemption certificates
- Section 23VAC10-210-3080 - Returned goods
- Section 23VAC10-210-3090 - Sale or quitting of business; successor business
- Section 23VAC10-210-4000 - Repealed
- Section 23VAC10-210-4010 - Repealed
- Section 23VAC10-210-4020 - Schools and colleges, certain educational institutions and other institutions of learning
- Section 23VAC10-210-4030 - Seeds and seedlings
- Section 23VAC10-210-4040 - Services
- Section 23VAC10-210-4050 - Ships or vessels used or to be used exclusively or principally in interstate or foreign commerce
- Section 23VAC10-210-4060 - Repealed
- Section 23VAC10-210-4070 - Sign manufacturers and painting
- Section 23VAC10-210-4080 to 23VAC10-210-5050 - Repealed
- Section 23VAC10-210-5060 - Tobacco products
- Section 23VAC10-210-5070 - Trade-ins
- Section 23VAC10-210-5080 to 23VAC10-210-5094 - Repealed
- Section 23VAC10-210-6000 - Transportation or delivery charges
- Section 23VAC10-210-6010 - Trustees, receivers, assignees, executors, and administrators
- Section 23VAC10-210-6020 - Typesetting
- Section 23VAC10-210-6030 - Use tax
- Section 23VAC10-210-6040 - Vending machine sales; generally
- Section 23VAC10-210-6041 - Vending machine sales; dealers engaged in the business of placing vending machines
- Section 23VAC10-210-6042 - Vending machine sales; dealers under contract with nonprofit organizations
- Section 23VAC10-210-6043 - Vending machine sales; other dealers selling tangible personal property through vending machines
- Section 23VAC10-210-6050 - Veterinarians
- Section 23VAC10-210-6060 - Watercraft sales, leases, and rentals; repair and replacement parts; and maintenance materials
- Section 23VAC10-210-6070 - Welfare assistance redeemable in goods
- Section 23VAC10-210-6080 - Wholesalers
- Form - FORMS (23VAC10-210)
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