Administrative Code

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

23VAC10-210-42. Newspaper and other media advertising.

A. Space and time charges. Charges for placing or running advertising in the media, as defined in 23VAC10-210-40, are not subject to the tax. For example, the tax does not apply to charges for space in newspapers, magazines, or other print media nor to airtime charges on radio, television or other broadcast media.

B. Interstate commerce. Charges by an advertising business for professional services in the development and placement of advertising in the media are not subject to the tax whether the advertising business, the client which contracts with such business or the advertising media itself are located in Virginia. (For Interstate Commerce, see 23VAC10-210-780.)

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 § 3, eff. January 1, 1985; amended, eff. June 6, 1985.

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