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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax
12/3/2024

23VAC10-210-830. Leased departments.

When a dealer leases certain of its departments to other persons selling tangible personal property and the lessees keep their own collections on retail sales from the leased department, each lessee must obtain a Certificate of Registration and make separate monthly returns and payments. If the lessor of such departments has custody of the records for the leased departments and makes collections of their accounts, the lessor may, as agent for the lessees, make a return for the retail sales and taxable purchases for each department and pay the taxes due. With the written authorization of the Department of Taxation, the lessor may file a combined return reporting the sales of both the lessor and the lessees. A lessee is not relieved of his liability if the lessor fails to make the proper returns or pay the taxes due.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-56; revised January 1, 1979; amended, eff. January 1, 1985.

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