Virginia Law

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Table of Contents » Title 23. Taxation » Agency 10. Department of Taxation » Chapter 210. Retail Sales and Use Tax » 23VAC10-210-4030. Seeds and seedlings.

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

6/26/2022

23VAC10-210-4030. Seeds and seedlings.

The tax does not apply to sales of seeds and seedlings to a person who plants them in soil for growing agricultural products for market.

The tax applies to purchases of seeds and seedlings for use on lawns, golf courses, or in residential, commercial or other beautification projects.

For agricultural production of trees, see 23VAC10-210-50.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-97; revised January 1, 1979; amended, eff. January 1, 1985.

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