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Table of Contents » Title 23. Taxation » Agency 10. Department of Taxation » Chapter 230. Watercraft Sales and Use Tax » 23VAC10-230-20. Watercraft exclusion.

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 230. Watercraft Sales and Use Tax

11/21/2024

23VAC10-230-20. Watercraft exclusion.

Watercraft as defined in § 58.1-1401 of the Code of Virginia are not subject to the Virginia retail sales and use tax imposed by Chapter 6 (§ 58.1-600 et seq.) of Title 58.1 but are subject to the 2.0% watercraft sales and use tax imposed by Chapter 14 (§ 58.1-1400 et seq.) of Title 58.1 of the Code of Virginia.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR12.3.58-441.6(kk), eff. July 30, 1982; amended, Virginia Register Volume 25, Issue 8, eff. March 8, 2009.

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