Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 210 - RETAIL SALES AND USE TAX
Section 23VAC10-210-386 - Railway common carriers; lost, damaged or unclaimed property
Universal Citation: 3 VA Admin Code 10-210-386
Current through Register Vol. 41, No. 3, September 23, 2024
The tax does not apply to compensation paid by a railway common carrier to a customer for tangible personal property lost or damaged while in the carrier's possession. If a railway common carrier sells damaged or unclaimed property, it must register as a dealer and collect and pay the tax.
Statutory Authority
§§ 58.1-203 and 58.1-609.3(3) of the Code of Virginia.
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