Administrative Code

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

23VAC10-210-353. Commercial waterman; taxation of certain vessels.

Certain vessels are subject to the watercraft sales and use tax despite the fact that they may be exempt from the retail sales and use tax pursuant to this regulation. See Chapter 14 (§ 58.1-1400 et seq.) of Title 58.1 of the Code of Virginia and the regulations thereunder.

Statutory Authority

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

Historical Notes

Derived from VR630-10-24.1 § 5; added January 1979; revised January 1985; amended, eff. July 1, 1994.

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