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.

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

2/2/2023

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.

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