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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax
11/21/2024

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.

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