Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 210 - RETAIL SALES AND USE TAX
Section 23VAC10-210-2080 - Prefabricated house sections
Universal Citation: 3 VA Admin Code 10-210-2080
Current through Register Vol. 41, No. 3, September 23, 2024
Sales of prefabricated modular house sections or units by manufacturers and other vendors are sales of tangible personal property, and the tax applies to the sales price. For manufacturers or other vendors who contract to furnish and install such units, see 23VAC10-210-410 for tax application.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
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