Virginia Law

Administrative Code

Table of Contents » Title 23. Taxation » Agency 10. Department of Taxation » Chapter 210. Retail Sales and Use Tax » 23VAC10-210-130. Artists and art dealers.

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax

6/28/2022

23VAC10-210-130. Artists and art dealers.

A. Generally. Sales of objects of art, including paintings, sculptures and models, are sales of tangible personal property. The total charge for the property, including any labor or other components of such charge, is subject to tax.

B. Sales by prisoners. The tax does not apply to sales by prisoners confined in state correctional facilities of artistic products personally made by such prisoners.

Statutory Authority

§§ 58.1-203 and 58.1-609.1(11) of the Code of Virginia.

Historical Notes

Derived from VR630-10-8.2; added July 1, 1969; revised August 1, 1983; January 1, 1985.

Website addresses provided in the Virginia Administrative Code to documents incorporated by reference are for the reader's convenience only, may not necessarily be active or current, and should not be relied upon. To ensure the information incorporated by reference is accurate, the reader is encouraged to use the source document described in the regulation.

As a service to the public, the Virginia Administrative Code is provided online by the Virginia General Assembly. We are unable to answer legal questions or respond to requests for legal advice, including application of law to specific fact. To understand and protect your legal rights, you should consult an attorney.