Administrative Code

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

23VAC10-210-6010. 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.

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