Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 210 - RETAIL SALES AND USE TAX
Section 23VAC10-210-90 - Aircraft service establishments
Universal Citation: 3 VA Admin Code 10-210-90
Current through Register Vol. 41, No. 3, September 23, 2024
Establishments engaged in rendering aircraft services, such as crop dusters, which make no sales of tangible personal property must pay the tax on all tangible personal property used or consumed in their operations.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
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