Administrative Code

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

23VAC10-210-6043. Vending machine sales; other dealers selling tangible personal property through vending machines.

Dealers not engaged in the business of placing vending machines but who use vending machines at their places of business to sell merchandise (e.g., service station operators) must report the tax at the rate of 5.3% (6.0% in the Hampton Roads and Northern Virginia Regions) of gross taxable sales on the same return on which nonvending machine sales are reported. For definitions of the "Hampton Roads Region" and the "Northern Virginia Region" see 23VAC10-210-2070.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-110 § 4; revised July 1, 1969; January 1, 1979; January 1, 1985; December 1, 1986; May 1, 1988; amended, eff. May 15, 1988; amended, Virginia Register Volume 23, Issue 24, eff. September 6, 2007; Volume 32, Issue 22, eff. September 12, 2016.

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