Administrative Code

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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

23VAC10-210-980. Monuments and memorial stones.

The tax applies to retail sales of memorial stones, monuments and markers without deduction for labor used in cutting and marking them. The installation or erection charge, if separately stated, is not taxable. However, the person making the installation must pay the tax on the materials purchased for use in the installation at the time of purchase. If the installation or erection charge is not separately stated, the tax applies to the entire sales price.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-66; revised January 1, 1979.

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