Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Title 23. Taxation
Agency 10. Department of Taxation

Chapter 210.
Retail Sales and Use Tax
Read Chapter

Section 10
Adjustments, replacements and warranties
Section 20
Section 30
Section 32
Adult care facilities
Section 40
Advertising; definitions
Section 41
Advertising businesses
Section 42
Newspaper and other media advertising
Section 43
In-house advertising
Section 50
Section 60
Section 70
Aircraft sales, leases and rentals, repair and replacement parts and maintenance materials
Section 80
Section 90
Aircraft service establishments
Section 100
Airlines operating in interstate commerce
Section 110
Section 120
Section 130
Artists and art dealers
Section 140
Auctioneers, agents, factors
Section 150
Section 160
Bad debts
Section 170
Section 180
Section 190
Bookbinders and paper cutters
Section 200
Section 220
Brackets for collection of the tax
Section 230
Burglar, security, and fire alarm systems
Section 240
Section 250
Cash and trade discounts
Section 260
Section 280
Certificates of exemption
Section 290
Certificate of registration
Section 300
Section 310
Section 320
Section 330
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
Commercial watermen; typical taxable items
Section 353
Commercial waterman; taxation of certain vessels
Section 360
Concrete mixer trucks
Section 370
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
Section 400
Containers, packaging materials, and equipment
Section 410
Contractors respecting real estate
Section 420
Section 430
Coupons (redeemable)
Section 440
Section 450
Credit for taxes paid to other states or their political subdivisions
Section 460
Section 470
Dealer's records
Section 480
Dealer's returns and payment of the tax
Section 485
Dealer's compensation or discount
Section 490
Dealers' withdrawals from inventory
Section 500
Dentists, dental laboratories, and dental supply houses
Section 510
Section 530
Employers selling to employees
Section 540
Section 550
Extension of time for filing return and paying tax
Section 560
Section 570
Fairs, flea markets, circuses, carnivals, etc
Section 580
Section 590
Feed making
Section 595
Financial institutions
Section 600
Section 610
Florists and nurserymen
Section 620
Section 630
Fuels for domestic consumption
Section 640
Section 650
Furniture and storage warehousemen
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
Section 720
Hospitals and nursing homes
Section 730
Hotels, motels, tourist camps, etc
Section 740
Section 750
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
Innovative Technology Authority
Section 770
Interior decorators
Section 780
Interstate and foreign commerce
Section 790
Kennels, stables and pet shops
Section 800
Labels, tags and nameplates
Section 810
Laundries and dry cleaners
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
Section 880
Local sales and use taxes
Section 890
Section 900
Machinists, foundrymen and pattern makers
Section 910
Maintenance contracts and warranty plans
Section 920
Manufacturing and processing
Section 930
Section 940
Medicines, drugs, eyeglasses, and related items
Section 950
Section 960
Mining and mineral processing
Section 970
Microfilm and microfiche copies of documents
Section 980
Monuments and memorial stones
Section 990
Motor vehicle sales, leases, and rentals, repair and replacement parts, and maintenance materials; taxicabs
Section 1000
Section 1020
Motor vehicle refinishers, painters and car washers
Section 1030
Section 1040
Section 1060
Newspapers, magazines, periodicals and other publications
Section 1070
Nonprofit organizations; criteria for exemption
Section 1071
Nonprofit organizations; exempt transactions
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
Section 2020
Peddlers and street vendors
Section 2030
Section 2032
Penalties and interest; audits
Section 2034
Section 2050
Photographs, photostats, blueprints, etc
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
Section 3020
Section 3030
Radio and television broadcasting
Section 3040
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
Section 4010
Section 4020
Schools and colleges, certain educational institutions and other institutions of learning
Section 4030
Seeds and seedlings
Section 4040
Section 4050
Ships or vessels used or to be used exclusively or principally in interstate or foreign commerce
Section 4060
Section 4070
Sign manufacturers and painting
Section 4080
Section 5060
Tobacco products
Section 5070
Section 5080
Section 6000
Transportation or delivery charges
Section 6010
Trustees, receivers, assignees, executors, and administrators
Section 6020
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
Section 6060
Watercraft sales, leases, and rentals; repair and replacement parts; and maintenance materials
Section 6070
Welfare assistance redeemable in goods
Section 6080
FORMS (23VAC10-210)

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