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Virginia Administrative Code
Title 23. Taxation
Title 23. Taxation
Agency 10. Department of Taxation
11/21/2024

Chapter 210.
Retail Sales and Use Tax
Read Chapter

Section 10
Adjustments, replacements and warranties
Section 20
[Repealed]
Section 30
Admissions
Section 32
[Repealed]
Section 40
Advertising; definitions
Section 41
Advertising businesses
Section 42
Newspaper and other media advertising
Section 43
In-house advertising
Section 50
Agriculture
Section 60
[Repealed]
Section 70
Aircraft sales, leases and rentals, repair and replacement parts and maintenance materials
Section 80
[Reserved]
Section 90
Aircraft service establishments
Section 100
Airlines operating in interstate commerce
Section 110
[Repealed]
Section 120
Alterations
Section 130
[Repealed]
Section 140
Auctioneers, agents, factors
Section 150
[Repealed]
Section 160
Bad debts
Section 170
[Repealed]
Section 180
[Repealed]
Section 190
Bookbinders and paper cutters
Section 200
[Repealed]
Section 220
[Repealed]
Section 230
Burglar, security, and fire alarm systems
Section 240
[Repealed]
Section 250
Cash and trade discounts
Section 260
[Repealed]
Section 280
Certificates of exemption
Section 290
Certificate of registration
Section 300
[Repealed]
Section 310
Churches
Section 320
Clubs
Section 330
[Repealed]
Section 340
Collection of tax by dealers
Section 350
Commercial watermen; definitions; general provisions
Section 351
Commercial watermen; typical exempt items; direct use; dual use of equipment
Section 352
[Repealed]
Section 353
[Repealed]
Section 360
Concrete mixer trucks
Section 370
[Repealed]
Section 380
Common carriers of property or passengers by railway
Section 381
Railway common carrier activities
Section 382
Railway common carriers; taxable status of property used in primary railway activities
Section 383
Railway common carriers; METRO and AMTRAK
Section 384
Railway common carriers; contractors
Section 385
Railway common carriers; proration
Section 386
Railway common carriers; lost, damaged or unclaimed property
Section 387
Railway common carriers; demurrage
Section 390
[Repealed]
Section 400
Containers, packaging materials, and equipment
Section 410
Contractors respecting real estate
Section 420
[Reserved]
Section 430
Coupons (redeemable)
Section 440
[Reserved]
Section 450
Credit for taxes paid to other states or their political subdivisions
Section 460
[Repealed]
Section 470
Dealer's records
Section 480
Dealer's returns and payment of the tax
Section 485
[Repealed]
Section 490
Dealers' withdrawals from inventory
Section 500
[Repealed]
Section 510
[Repealed]
Section 530
Employers selling to employees
Section 540
[Repealed]
Section 550
Extension of time for filing return and paying tax
Section 560
Fabrication
Section 570
Fairs, flea markets, circuses, carnivals, etc
Section 580
[Repealed]
Section 590
[Repealed]
Section 595
[Repealed]
Section 600
[Repealed]
Section 610
Florists and nurserymen
Section 620
[Reserved]
Section 630
Fuels for domestic consumption
Section 640
[Repealed]
Section 650
[Repealed]
Section 660
Gas, electricity and water
Section 670
Gift certificates
Section 680
Gifts purchased in Virginia
Section 690
Governments; sales to
Section 691
Governments; sales by
Section 692
Government areas; sales within
Section 693
Government contractors
Section 694
Diplomatic exemption
Section 700
Harvesting of forest products
Section 710
[Repealed]
Section 720
[Repealed]
Section 730
Hotels, motels, tourist camps, etc
Section 740
[Repealed]
Section 750
Indians
Section 760
Innovative high technology industries and research; generally
Section 761
Innovative high technology industries; application of industrial manufacturing exemptions
Section 762
Innovative high technology industries; application of research and development exemptions generally
Section 763
Innovative high technology industries; sales
Section 764
Innovative high technology industries; true object test
Section 765
Innovative high technology industries; specific activities
Section 766
[Repealed]
Section 770
[Repealed]
Section 780
Interstate and foreign commerce
Section 790
[Repealed]
Section 800
Labels, tags and nameplates
Section 810
[Repealed]
Section 820
Lay-away and will-call sales
Section 830
Leased departments
Section 840
Leases or rentals
Section 850
Liability of corporate and partnership officers; penalty
Section 860
Linen supply
Section 870
[Repealed]
Section 880
Local sales and use taxes
Section 890
[Repealed]
Section 900
[Repealed]
Section 910
Maintenance contracts and warranty plans
Section 920
Manufacturing and processing
Section 930
Meals
Section 940
Medicines, drugs, eyeglasses, and related items
Section 950
[Repealed]
Section 960
Mining and mineral processing
Section 970
[Repealed]
Section 980
Monuments and memorial stones
Section 990
Motor vehicle sales, leases, and rentals, repair and replacement parts, and maintenance materials; taxicabs
Section 1000
[Repealed]
Section 1020
Motor vehicle refinishers, painters and car washers
Section 1030
[Reserved]
Section 1040
[Repealed]
Section 1060
Newspapers, magazines, periodicals and other publications
Section 1070
[Repealed]
Section 1071
[Repealed]
Section 1072
Nonprofit organizations; purchases for resale; intercompany sales and transfers; occasional sale; change of organization or operations; misuse of ...
Section 1080
Occasional sale
Section 1090
Out-of-state vendors
Section 2000
[Repealed]
Section 2020
[Repealed]
Section 2030
[Repealed]
Section 2032
Penalties and interest; audits
Section 2034
[Repealed]
Section 2050
[Repealed]
Section 2060
Physicians, surgeons, and other practitioners of the healing arts
Section 2070
Situs of sale
Section 2080
Prefabricated house sections
Section 2090
Pollution control equipment and facilities
Section 3000
Premiums and gifts
Section 3010
Printing
Section 3020
[Repealed]
Section 3030
Radio and television broadcasting
Section 3040
Refunds
Section 3050
Repair businesses
Section 3060
Repossessed goods
Section 3070
Research; general provisions
Section 3071
Research; extent of the exemption
Section 3072
Research; taxable and exempt items
Section 3073
Research; contractors
Section 3074
Research; use of exemption certificates
Section 3080
Returned goods
Section 3090
Sale or quitting of business; successor business
Section 4000
[Repealed]
Section 4010
[Repealed]
Section 4020
Schools and colleges, certain educational institutions and other institutions of learning
Section 4030
[Repealed]
Section 4040
Services
Section 4050
Ships or vessels used or to be used exclusively or principally in interstate or foreign commerce
Section 4060
[Repealed]
Section 4070
Sign manufacturers and painting
Section 4080
[Repealed]
Section 5060
Tobacco products
Section 5070
Trade-ins
Section 5080
[Repealed]
Section 6000
Transportation or delivery charges
Section 6010
Trustees, receivers, assignees, executors, and administrators
Section 6020
Typesetting
Section 6030
Use tax
Section 6040
Vending machine sales; generally
Section 6041
Vending machine sales; dealers engaged in the business of placing vending machines
Section 6042
Vending machine sales; dealers under contract with nonprofit organizations
Section 6043
Vending machine sales; other dealers selling tangible personal property through vending machines
Section 6050
Veterinarians
Section 6060
Watercraft sales, leases, and rentals; repair and replacement parts; and maintenance materials
Section 6070
Welfare assistance redeemable in goods
Section 6080
Wholesalers
FORMS
FORMS (23VAC10-210)

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