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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax
12/26/2024

23VAC10-210-320. Clubs.

Golf, country and other clubs are required to register as dealers and collect and pay the tax on all sales and rentals of tangible personal property. For example, if a club rents golf carts, golf clubs, etc. to its members and others, the tax applies to such rentals. Purchases of items exclusively for rental purchases, such as clubs and carts, may be made exempt from the tax under resale certificates of exemption. "Green fees" and similar charges for the use of club facilities which do not involve the leasing or furnishing of any tangible personal property are not subject to the tax.

The tax applies to the club's purchases of tangible personal property for use or consumption, including, but not limited to, equipment, seeds, plants, fertilizers, etc. for improvement and beautification.

For miniature golf and driving ranges, see 23VAC10-210-940; accommodations, 23VAC10-210-730; meals, 23VAC10-210-930.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-23; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985.

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