Administrative Code

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

23VAC10-210-6040. Vending machine sales; generally.

Dealers engaged in the business of placing vending machines and selling tangible personal property through such machines are subject to the provisions in 23VAC10-210-6041; however, those dealers, all of whose machines are under contract to nonprofit organizations, are subject to the provisions in 23VAC10-210-6042. Dealers who are not engaged in placing vending machines, but sell tangible personal property through vending machines, e.g. service station operators, are required to report and pay sales tax in the manner set out in 23VAC10-210-6043.

Statutory Authority

§§ 58.1-203 and 58.1-614 of the Code of Virginia.

Historical Notes

Derived from VR630-10-110 § 1; revised July 1, 1969; January 1, 1979; January 1, 1985; December 1, 1986; May 1, 1988; amended, eff. May 15, 1988.

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