Administrative Code

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

23VAC10-210-660. Gas, electricity and water.

The tax does not apply to gas, electricity or water when delivered to consumers through mains, lines or pipes.

The tax applies to sales of oxygen, acetylene, hydrogen and liquefied petroleum gases to consumers unless the sales are exempt under 23VAC10-210-920 (manufacturers, processors, etc.), 23VAC10-210-50 (agricultural producers for market) or some other specific ground. The tax does not apply to sales of such gases for resale.

Retail sales of bottled water are taxable.

Statutory Authority

§§ 58.1-203 and 58.1-609.1(3) of the Code of Virginia.

Historical Notes

Derived from VR630-10-43, eff. January 1, 1985.

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