LIS

Administrative Code

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax
11/6/2024

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.

Website addresses provided in the Virginia Administrative Code to documents incorporated by reference are for the reader's convenience only, may not necessarily be active or current, and should not be relied upon. To ensure the information incorporated by reference is accurate, the reader is encouraged to use the source document described in the regulation.

As a service to the public, the Virginia Administrative Code is provided online by the Virginia General Assembly. We are unable to answer legal questions or respond to requests for legal advice, including application of law to specific fact. To understand and protect your legal rights, you should consult an attorney.