Administrative Code

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

23VAC10-210-6030. Use tax.

A. Generally. The use tax applies to the use, consumption or storage of tangible personal property in Virginia when the Virginia sales or use tax is not paid at the time the property is purchased. The rates of the state and local use tax are the same as the rates of the state and local sales tax. There is no duplication of the tax.

B. Exemption from use tax. The use tax does not apply to livestock and livestock products, poultry and poultry products or farm and agricultural products, if produced by a farmer and used or consumed by him and the members of his family.

C. Computation of use tax. The use tax is computed on the cost price of tangible personal property. However, tangible personal property brought into this state six months or more after its purchase is taxed on the basis of the current market value but not in excess of the cost price. For the definition of "cost price," see 23VAC10-210-4000.

D. Property purchased outside state. Tangible personal property purchased for use outside the state but later brought into the state is taxed based on the proportion of the cost price or fair market value as the duration of time of use within this state bears to the total useful life of the property. It is presumed that the property will remain in this state for the remainder of its useful life until otherwise proven. This paragraph applies, for example, to construction equipment acquired outside this state and brought into this state for use in performing real estate construction contracts.

E. Method of payment; use tax returns. Any person or concern not registered to collect the Virginia sales or use tax must report the use tax on a Consumer's Use Tax Return, Form ST-7. A return must be filed along with the applicable tax on or before the 20th day of each month following the period in which the use tax liability was incurred. Returns are not required to be filed for any period in which no use tax is due.

Dealers registered to collect the sales or use tax must include any use tax liability on their sales or use tax returns, Forms ST-8 or ST-9.

For credit for taxes paid to another state or its political subdivision, see 23VAC10-210-450; for moving a residence or business into the state, see 23VAC10-210-1040; registration of out-of-state vendors, see 23VAC10-210-1090; place of business in Virginia, see 23VAC10-210-2070.

Statutory Authority

§§ 58.1-203 and 58.1-604 of the Code of Virginia.

Historical Notes

Derived from VR630-10-109; revised July 1969; January 1, 1979; amended, eff. January 1, 1985.

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