Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 210 - RETAIL SALES AND USE TAX
Section 23VAC10-210-3000 - Premiums and gifts
Universal Citation: 3 VA Admin Code 10-210-3000
Current through Register Vol. 41, No. 3, September 23, 2024
Donors of tangible personal property are users or consumers of that property. Their purchases are taxable, including purchases of gifts for advertising or promotional purposes. The tax applies to the cost price of property purchased originally for resale and later used as a gift. The tax applies to the cost price of purchases of property to be awarded as prizes.
For catalogs and other printed materials used for advertising tangible personal property for sale, see 23VAC10-210-260.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
Disclaimer: These regulations may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
