Administrative Code

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

23VAC10-210-352. Commercial watermen; typical taxable items.

A commercial waterman's purchase of the following items is taxable since they are not directly used in commercial fishing activities:

1. Boat marking letters;

2. Cooking utensils;

3. Deck brooms;

4. Fuel for cooking or space heating aboard vessels;

5. Flashlight and batteries;

6. Hand held radios and other communication devices not permanently affixed to a boat;

7. Life preservers;

8. Maps;

9. Tools used to repair equipment;

10. Any other tangible personal property purchased for family or personal use or not purchased for use in extracting seafood from waters for commercial purposes.

Statutory Authority

§§ 58.1-203 and 58.1-609.2(4) of the Code of Virginia.

Historical Notes

Derived from VR630-10-24.1 § 4; added January 1979; revised January 1985; amended, eff. July 1, 1994.

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