Administrative Code

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

23VAC10-210-900. Machinists, foundrymen and pattern makers.

The tax applies to dies, castings, patterns, tools, machinery and other tangible personal property made by machinists, foundrymen and pattern makers. However, if such items are purchased by an industrial manufacturer, processor, etc., for direct use in manufacturing, etc., or pursuant to any other exemption, the purchase may be made under a certificate of exemption. (For manufacturers, processors, etc., see 23VAC10-210-920.)

When machinists, foundrymen, etc., perform fabrication, the total charge for such fabrication is subject to the tax. For example, if a machinist takes customer-supplied metal piping and cuts threads into such piping, he has fabricated a new item and the total charge is subject to the tax.

Machinists, foundrymen and pattern makers engaged in making or fabricating tangible personal property for sale or resale may qualify for exemption as an industrial manufacturer or processor. (See 23VAC10-210-920.)

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-62; revised July 1969; January 1, 1979; amended, eff. January 1, 1985.

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