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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

23VAC10-210-3072. Research; taxable and exempt items.

Following are examples of taxable and exempt items used in research activities. These lists are exemplary and are not intended to be all inclusive.

1. Taxable:

a. Desks, chairs, copy machines, calculators, file cabinets, typewriters, etc., used by administrative clerical personnel in support of research activities;

b. Desks, chairs, copy machines, file cabinets, work benches, storage cabinets used to store research equipment, tools, and supplies, etc., used by research personnel;

c. Heating and cooling equipment used to maintain an optimum temperature in a research facility when also used for general heating and cooling purposes;

d. Items used in the publication of research findings;

e. Items used in marketing new products resulting from research;

f. Computer hardware and taxable prewritten or modified software when used for administrative and other activities collateral to actual research activities;

g. Equipment and supplies for cleaning or sterilizing items used directly in research activities either before or after these activities;

h. Equipment and supplies used to produce items that will be used directly in research activities;

i. Technical books and journals purchased by a research facility for general reference and training purposes, or to keep research personnel informed of current scientific advancements, achievements, or events, and not purchased in connection with specific research activities.

2. Exempt when used directly and exclusively in research:

a. Test tubes, flasks, reagents, microscopes, slides, and similar items;

b. Electronic instrumentation and components, laboratory tables and equipment, tools, and similar items;

c. Technical books and journals purchased by a research facility for use in performing background research for a specific research project;

d. Paper and supplies used to record research findings during the actual research process;

e. Computer hardware and software when used exclusively to store, retrieve, and process research data;

f. Protective clothing provided gratuitously to employees engaged in research activities;

g. Items used to transport or store research materials during and between various steps of research at the research facility;

h. Heating and cooling equipment used to maintain the integrity of research materials;

i. Repair parts for new equipment used during the field testing stage of research activities; and

j. Drugs, chemicals, animals, and other raw materials, including the cabinets, shelves, or cages in which these items are stored.

Statutory Authority

§§ 58.1-203 and 58.1-609.3(5) of the Code of Virginia.

Historical Notes

Derived from VR630-10-92 § 3.1; revised July 1, 1969; January 1, 1979; January 1, 1985; amended, eff. July 1, 1994.

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