Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department Of Taxation
Chapter 210. Retail Sales and Use Tax
2/25/2021

23VAC10-210-100. Airlines operating in interstate commerce.

The tax does not apply to tangible personal property sold or leased to an airline operating in intrastate, interstate or foreign commerce as a common carrier providing service consisting of regularly scheduled flights to one or more Virginia airports at least five days per week for use or consumption by such airline directly in the rendition of its common carrier service. Meals, snacks and beverages furnished by such an airline to passengers or others are not use or consumption of tangible personal property by the airline directly in the rendition of its common carrier service and are subject to tax. Further as to meals, see 23VAC10-210-930.

Statutory Authority

§§ 58.1-203 and 58.1-609.3(6) of the Code of Virginia.

Historical Notes

Derived from VR630-10-7, eff. January 1, 1985.

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