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
Universal Citation: 3 VA Admin Code 10-210-10
Current through Register Vol. 41, No. 3, September 23, 2024
When any taxable article is returned to the dealer for adjustment, replacement or exchange and the consumer is given a new article free or at a reduced price under a warranty or guarantee, the sales or use tax must be computed on the actual additional amount, if any, paid to the dealer for the new article.
For articles returned for cash or credit, see 23VAC10-210-3080.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
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