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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax
11/5/2024

23VAC10-210-40. Advertising; definitions.

The following words and terms, when used in 23VAC10-210-40 through 23VAC10-210-43, shall have the following meanings unless the context clearly indicates otherwise:

"Advertising" means the planning, creating, or placing of advertising in newspapers, magazines, billboards, broadcasting or other media, including without limitation, the providing of concept, writing, graphic design, mechanical art, photography and production supervision.

"Advertising business" means any person or group of persons providing "advertising" as defined herein.

"Media" means and includes newspapers, magazines, billboards, direct mail, radio, television, and other modes of communication.

Statutory Authority

§§ 58.1-203, 58.1-602 and 58.1-609.6(5) of the Code of Virginia.

Historical Notes

Derived from VR630-10-3 § 1, eff. January 1, 1985; amended, eff. March 5, 1987.

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