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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax
11/5/2024

23VAC10-210-800. Labels, tags and nameplates.

The tax does not apply to purchases of labels, tags or nameplates when used solely for packaging tangible personal property for sale. These purchases become part of the product for sale or resale.

The tax does not apply to purchases of such items when they provide information about the nature, quality, maker, price, size, operation, maintenance or destination of the tangible personal property packaged for sale.

The tax does apply to purchases of inserts and invoices, etc. For manufacturers, see 23VAC10-210-920.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-53; revised January 1, 1979.

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