Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department Of Taxation
Chapter 210. Retail Sales and Use Tax
2/25/2021

23VAC10-210-387. Railway common carriers; demurrage.

Charges to shippers or consignees for their failure to release a railway car within a specified period after placement, known as demurrage charges, are not subject to the sales and use tax. Such charges are not taxable as they are part of the total nontaxable charge for transporting property. This regulation addresses only those demurrage charges for the retention of railway cars and has no application to taxable demurrage charges for gas cylinders and other tangible personal property.

Statutory Authority

§§ 58.1-203 and 58.1-609.3(3) of the Code of Virginia.

Historical Notes

Derived from VR630-10-24.4 § 9, eff. February 1, 1987.

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