LIS

Virginia Law

Administrative Code

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
12/27/2024

23VAC10-210-190. Bookbinders and paper cutters.

Persons engaged in binding books are deemed to be fabricating such articles and the total charge for the binding is subject to the tax. Machinery and tools, fuel, power, energy, and supplies used directly in the binding process may be purchased exempt from the tax. (See 23VAC10-210-920 for further description of the manufacturing/processing exemption.)

However, charges for the following transactions constitute charges for providing a service and are not subject to the tax:

1. Folding, when the customer provides the complete job to be folded;

2. Trimming and paper cutting, when the customer provides the complete job to be trimmed or cut; and

3. Application of stickers to paper envelopes, when the customer provides stickers and the items to which they are to be applied.

Items used in performing a service, such as paper cutters, glue, and folding machines, do not qualify under the manufacturing/processing exemption and are subject to the tax at the time of purchase.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-14; revised January 1, 1985; amended, eff. July 1, 1993.

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.