Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 210 - RETAIL SALES AND USE TAX
Section 23VAC10-210-43 - In-house advertising
Universal Citation: 3 VA Admin Code 10-210-43
Current through Register Vol. 41, No. 3, September 23, 2024
Materials and supplies and other tangible personal property used in "in-house" advertising, that is, advertising produced by any entity to advertise, promote or display its own products or services, are subject to the tax at the time of purchase.
For outdoor signs, see 23VAC10-210-4070; for interstate commerce, see 23VAC10-210-780; for catalogs and other printed materials for distribution out of state, see 23VAC10-210-260.
Statutory Authority
§§ 58.1-203, 58.1-602 and 58.1-609.6(5) of the Code of Virginia.
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