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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax
12/27/2024

23VAC10-210-3073. Research; contractors.

Generally, a contractor is the user and consumer of all tangible personal property furnished to or by him in connection with real property construction, reconstruction, installation, repair, and similar contracts as provided in 23VAC10-210-410. However, tangible personal property furnished to or by the contractor which will be used directly and exclusively in research is exempt from the tax. The contractor may purchase this property exempt of the tax by furnishing to the vendor a properly executed exemption certificate, Form ST-11A.

Statutory Authority

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

Historical Notes

Derived from VR630-10-92 § 4.1; revised July 1, 1969; January 1, 1979; January 1, 1985; amended, eff. July 1, 1994.

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