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
11/5/2024

23VAC10-210-6010. Trustees, receivers, assignees, executors, and administrators.

A trustee, a receiver, an assignee, an executor, or an administrator who continues to operate, manage, or control a business engaged in making retail sales of tangible personal property must make application for a new Certificate of Registration except for a corporation which continues to exist as the same legal entity. The tax must be collected and paid like any other dealer. It is immaterial that such officer or person may have been appointed by a court.

The personal representative of a decedent sometimes finds it necessary, in the course of his administration of an estate, to sell some or all of the tangible personal property coming into his hands as executor or administrator, such as household goods and personal effects, etc. A personal representative doing this, including a sheriff or sergeant who is acting as administrator, is not required to register to collect the sales tax on such sales, because they are regarded as an occasional sale. However, if the personal representative engages an auctioneer to sell the property, the sales are not occasional to the auctioneer and the tax applies.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-108, revised July 1, 1969; January 1, 1979; amended, eff. July 1, 1993.

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.