Administrative Code

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

23VAC10-210-650. Furniture and storage warehousemen.

Furniture and storage warehousemen are primarily engaged in the business of moving, storing, packing and delivering tangible personal property belonging to other people. These activities are services and are not subject to tax. The tax does apply, however, to crating, boxing, packing materials, etc., purchased by warehousemen for use in the performance of such services. Warehousemen are also required to collect and pay the tax on retail sales of furniture or other tangible personal property.

An operator of a furniture and storage warehouse who is also engaged in business as a common carrier of property by motor vehicle is not entitled to any exemption under 23VAC10-210-370 (common carrier of property) on purchases made for the conduct or operation of the business of storage.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-42; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985.

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