Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 210 - RETAIL SALES AND USE TAX
Section 23VAC10-210-385 - Railway common carriers; proration
Universal Citation: 3 VA Admin Code 10-210-385
Current through Register Vol. 41, No. 3, September 23, 2024
It is possible that an item of tangible personal property may be used in both a taxable and exempt manner. In such cases, the sales and use tax base should be computed by multiplying the sales price or cost price, whichever is applicable, of the item by the percentage of time that the item is used in a taxable manner.
Statutory Authority
§§ 58.1-203 and 58.1-609.3(3) of the Code of Virginia.
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