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

23VAC10-210-1090. Out-of-state vendors.

Every person outside this state who engages in business in this state as a dealer (as defined in 23VAC10-210-460) is required to register and to collect and pay the tax on all taxable tangible personal property sold or delivered for storage, use or consumption in this state. Such dealers must file returns and perform all other duties required of dealers in this state. Out-of-state vendors who have not subjected themselves to the jurisdiction of this state in any way are encouraged to apply for a Certificate of Registration and to collect the use tax as a service to their Virginia customers.

For out-of-state lessors, see 23VAC10-210-840; out-of-state peddlers, 23VAC10-210-2020; place of business in Virginia, 23VAC10-210-2070.

Statutory Authority

§§ 58.1-203 and 58.1-612 of the Code of Virginia.

Historical Notes

Derived from VR630-10-76; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985.

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