Virginia Law

Administrative Code

Table of Contents » Title 23. Taxation » Agency 10. Department Of Taxation » Chapter 210. Retail Sales and Use Tax » 23VAC10-210-790. Kennels, stables and pet shops.

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

2/25/2021

23VAC10-210-790. Kennels, stables and pet shops.

The tax does not apply to charges for keeping pets. Operators of kennels, stables and pet shops are required to pay the tax on purchases of tangible personal property used in their operations. Sales of pets are subject to the tax. The sale or rental of riding horses is also subject to the tax.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-52; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985.

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