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

23VAC10-210-3000. Premiums and gifts.

Donors of tangible personal property are users or consumers of that property. Their purchases are taxable, including purchases of gifts for advertising or promotional purposes. The tax applies to the cost price of property purchased originally for resale and later used as a gift. The tax applies to the cost price of purchases of property to be awarded as prizes.

For catalogs and other printed materials used for advertising tangible personal property for sale, see 23VAC10-210-260.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-85; revised January 1, 1979.

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