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Table of Contents » Title 23. Taxation » Agency 10. Department of Taxation » Chapter 210. Retail Sales and Use Tax » 23VAC10-210-530. Employers selling to employees.

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

2/10/2025

23VAC10-210-530. Employers selling to employees.

An employer selling tangible personal property to employees for use or consumption must include the receipts from the sales in his gross taxable sales. This applies even if the employer makes sales only to his employees and not to the general public. Meals sold or furnished without charge to employees are addressed in 23VAC10-210-930.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-35.1, added July 1, 1969; revised January 1, 1979; amended, eff. July 1, 1993.

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