Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 210 - RETAIL SALES AND USE TAX
Section 23VAC10-210-530 - Employers selling to employees
Universal Citation: 3 VA Admin Code 10-210-530
Current through Register Vol. 41, No. 3, September 23, 2024
An employer selling tangible personal property to employees for use or consumption must include the receipts from the sales in his gross taxable sales. This applies even if the employer makes sales only to his employees and not to the general public. Meals sold or furnished without charge to employees are addressed in 23VAC10-210-930.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
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