Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 210 - RETAIL SALES AND USE TAX
Section 23VAC10-210-387 - Railway common carriers; demurrage
Universal Citation: 3 VA Admin Code 10-210-387
Current through Register Vol. 41, No. 3, September 23, 2024
Charges to shippers or consignees for their failure to release a railway car within a specified period after placement, known as demurrage charges, are not subject to the sales and use tax. Such charges are not taxable as they are part of the total nontaxable charge for transporting property. This regulation addresses only those demurrage charges for the retention of railway cars and has no application to taxable demurrage charges for gas cylinders and other tangible personal property.
Statutory Authority
§§ 58.1-203 and 58.1-609.3(3) of the Code of Virginia.
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