Administrative Code

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

23VAC10-210-4070. Sign manufacturers and painting.

A. Generally. The tax applies to the charge for the manufacture or fabrication of signs, outdoor boards, and similar items. The tax applies to the total charge for the finished product including the labor involved in the construction or painting of the sign, boards, etc. The tax does not apply to separately stated installation charges. Any person who constructs and installs signs, billboards or similar items which, upon installation, become incorporated into realty is a contractor with respect to such items. No tax is applicable to the charge for constructing and installing a sign which becomes attached to realty, but the person constructing and installing the item must pay the tax on all property used in the construction and installation.

B. Sign painting. The tax does not apply to charges for painting signs on buildings, trucks, outdoor boards, windows, doors, etc. Materials and supplies used in performing such services are taxable at the time of purchase or removal from a non-tax-paid inventory.

C. Neon, electric and like signs. Any person making sales at retail, leasing or renting electric, neon or other signs must collect the tax on the total charge for such sign, excluding any separately stated installation charges.

D. Maintenance and repair. If a seller or lessor of signs contracts to provide periodic maintenance or repair of signs which involves providing replacement parts, the charge for such maintenance is subject to the tax. If the sale or lease of a sign includes, as a part of the sale, an agreement to provide maintenance or repair labor, the charge for such agreement must be included in the sales price of the sign. Persons maintaining or repairing signs which are real property are acting as contractors with respect to such activities and no tax is applicable to the charge for such service contracts. Such persons must pay the tax on all property used in the maintenance or repair.

For manufacturers, see 23VAC10-210-920; for contractors, see 23VAC10-210-410.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-100; revised January 1, 1979; amended, eff. January 1, 1985.

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