Chapter 210 - RETAIL SALES AND USE TAX

  1. § 23VAC10-210-10 - Adjustments, replacements and warranties
  2. § 23VAC10-210-20 - Repealed
  3. § 23VAC10-210-30 - Admissions
  4. § 23VAC10-210-32 - [Repealed effective 9/28/2024] Adult care facilities
  5. § 23VAC10-210-40 - Advertising; definitions
  6. § 23VAC10-210-41 - Advertising businesses
  7. § 23VAC10-210-42 - Newspaper and other media advertising
  8. § 23VAC10-210-43 - In-house advertising
  9. § 23VAC10-210-50 - Agriculture
  10. § 23VAC10-210-60 - Repealed
  11. § 23VAC10-210-70 - Aircraft sales, leases and rentals, repair and replacement parts and maintenance materials
  12. § 23VAC10-210-80 - Reserved
  13. § 23VAC10-210-90 - Aircraft service establishments
  14. § 23VAC10-210-100 - Airlines operating in interstate commerce
  15. § 23VAC10-210-110 - Repealed
  16. § 23VAC10-210-120 - Alterations
  17. § 23VAC10-210-130 - [Repealed effective 9/28/2024] Artists and art dealers
  18. § 23VAC10-210-140 - Auctioneers, agents, factors
  19. § 23VAC10-210-150 - Repealed
  20. § 23VAC10-210-160 - Bad debts
  21. § 23VAC10-210-170 - Repealed
  22. § 23VAC10-210-180 - Repealed
  23. § 23VAC10-210-190 - Bookbinders and paper cutters
  24. § 23VAC10-210-200 to 23VAC10-210-210 - Repealed
  25. § 23VAC10-210-220 - [Repealed effective 9/28/2024] Brackets for collection of the tax
  26. § 23VAC10-210-230 - Burglar, security, and fire alarm systems
  27. § 23VAC10-210-240 - Repealed
  28. § 23VAC10-210-250 - Cash and trade discounts
  29. § 23VAC10-210-260 to 23VAC10-210-270 - Repealed
  30. § 23VAC10-210-280 - Certificates of exemption
  31. § 23VAC10-210-290 - Certificate of registration
  32. § 23VAC10-210-300 - Repealed
  33. § 23VAC10-210-310 - Churches
  34. § 23VAC10-210-320 - Clubs
  35. § 23VAC10-210-330 - Repealed
  36. § 23VAC10-210-340 - Collection of tax by dealers
  37. § 23VAC10-210-350 - Commercial watermen; definitions; general provisions
  38. § 23VAC10-210-351 - Commercial watermen; typical exempt items; direct use; dual use of equipment
  39. § 23VAC10-210-352 - [Repealed effective 9/28/2024] Commercial watermen; typical taxable items
  40. § 23VAC10-210-353 - [Repealed effective 9/28/2024] Commercial waterman; taxation of certain vessels
  41. § 23VAC10-210-360 - Concrete mixer trucks
  42. § 23VAC10-210-370 - Repealed
  43. § 23VAC10-210-380 - Common carriers of property or passengers by railway
  44. § 23VAC10-210-381 - Railway common carrier activities
  45. § 23VAC10-210-382 - Railway common carriers; taxable status of property used in primary railway activities
  46. § 23VAC10-210-383 - Railway common carriers; METRO and AMTRAK
  47. § 23VAC10-210-384 - Railway common carriers; contractors
  48. § 23VAC10-210-385 - Railway common carriers; proration
  49. § 23VAC10-210-386 - Railway common carriers; lost, damaged or unclaimed property
  50. § 23VAC10-210-387 - Railway common carriers; demurrage
  51. § 23VAC10-210-390 - [Repealed effective 9/28/2024] Consignments
  52. § 23VAC10-210-400 - Containers, packaging materials, and equipment
  53. § 23VAC10-210-410 - Contractors respecting real estate
  54. § 23VAC10-210-420 - Reserved
  55. § 23VAC10-210-430 - Coupons (redeemable)
  56. § 23VAC10-210-440 - Reserved
  57. § 23VAC10-210-450 - Credit for taxes paid to other states or their political subdivisions
  58. § 23VAC10-210-460 - Repealed
  59. § 23VAC10-210-470 - Dealer's records
  60. § 23VAC10-210-480 - Dealer's returns and payment of the tax
  61. § 23VAC10-210-485 - [Repealed effective 9/28/2024] Dealer's compensation or discount
  62. § 23VAC10-210-490 - Dealers' withdrawals from inventory
  63. § 23VAC10-210-500 - [Repealed effective 9/28/2024] Dentists, dental laboratories, and dental supply houses
  64. § 23VAC10-210-510 to 23VAC10-210-520 - Repealed
  65. § 23VAC10-210-530 - Employers selling to employees
  66. § 23VAC10-210-540 - Repealed
  67. § 23VAC10-210-550 - Extension of time for filing return and paying tax
  68. § 23VAC10-210-560 - Fabrication
  69. § 23VAC10-210-570 - Fairs, flea markets, circuses, carnivals, etc
  70. § 23VAC10-210-580 - Repealed
  71. § 23VAC10-210-590 - [Repealed effective 9/28/2024] Feed making
  72. § 23VAC10-210-595 - [Repealed effective 9/28/2024] Financial institutions
  73. § 23VAC10-210-600 - Repealed
  74. § 23VAC10-210-610 - Florists and nurserymen
  75. § 23VAC10-210-620 - Reserved
  76. § 23VAC10-210-630 - Fuels for domestic consumption
  77. § 23VAC10-210-640 - Repealed
  78. § 23VAC10-210-650 - [Repealed effective 9/28/2024] Furniture and storage warehousemen
  79. § 23VAC10-210-660 - Gas, electricity and water
  80. § 23VAC10-210-670 - Gift certificates
  81. § 23VAC10-210-680 - Gifts purchased in Virginia
  82. § 23VAC10-210-690 - Governments; sales to
  83. § 23VAC10-210-691 - Governments; sales by
  84. § 23VAC10-210-692 - Government areas; sales within
  85. § 23VAC10-210-693 - Government contractors
  86. § 23VAC10-210-694 - Diplomatic exemption
  87. § 23VAC10-210-700 - Harvesting of forest products
  88. § 23VAC10-210-710 - Repealed
  89. § 23VAC10-210-720 - [Repealed effective 9/28/2024] Hospitals and nursing homes
  90. § 23VAC10-210-730 - Hotels, motels, tourist camps, etc
  91. § 23VAC10-210-740 - Repealed
  92. § 23VAC10-210-750 - Indians
  93. § 23VAC10-210-760 - Innovative high technology industries and research; generally
  94. § 23VAC10-210-761 - Innovative high technology industries; application of industrial manufacturing exemptions
  95. § 23VAC10-210-762 - Innovative high technology industries; application of research and development exemptions generally
  96. § 23VAC10-210-763 - Innovative high technology industries; sales
  97. § 23VAC10-210-764 - Innovative high technology industries; true object test
  98. § 23VAC10-210-765 - Innovative high technology industries; specific activities
  99. § 23VAC10-210-766 - [Repealed effective 9/28/2024] Innovative Technology Authority
  100. § 23VAC10-210-770 - [Repealed effective 9/28/2024] Interior decorators
  101. § 23VAC10-210-780 - Interstate and foreign commerce
  102. § 23VAC10-210-790 - [Repealed effective 9/28/2024] Kennels, stables and pet shops
  103. § 23VAC10-210-800 - Labels, tags and nameplates
  104. § 23VAC10-210-810 - [Repealed effective 9/28/2024] Laundries and dry cleaners
  105. § 23VAC10-210-820 - Lay-away and will-call sales
  106. § 23VAC10-210-830 - Leased departments
  107. § 23VAC10-210-840 - Leases or rentals
  108. § 23VAC10-210-850 - Liability of corporate and partnership officers; penalty
  109. § 23VAC10-210-860 - Linen supply
  110. § 23VAC10-210-870 - Repealed
  111. § 23VAC10-210-880 - Local sales and use taxes
  112. § 23VAC10-210-890 - Repealed
  113. § 23VAC10-210-900 - [Repealed effective 9/28/2024] Machinists, foundrymen and pattern makers
  114. § 23VAC10-210-910 - Maintenance contracts and warranty plans
  115. § 23VAC10-210-920 - Manufacturing and processing
  116. § 23VAC10-210-930 - Meals
  117. § 23VAC10-210-940 - Medicines, drugs, eyeglasses, and related items
  118. § 23VAC10-210-950 - Repealed
  119. § 23VAC10-210-960 - Mining and mineral processing
  120. § 23VAC10-210-970 - [Repealed effective 9/28/2024] Microfilm and microfiche copies of documents
  121. § 23VAC10-210-980 - Monuments and memorial stones
  122. § 23VAC10-210-990 - Motor vehicle sales, leases, and rentals, repair and replacement parts, and maintenance materials; taxicabs
  123. § 23VAC10-210-1000 to 23VAC10-210-1010 - Repealed
  124. § 23VAC10-210-1020 - Motor vehicle refinishers, painters and car washers
  125. § 23VAC10-210-1030 - Reserved
  126. § 23VAC10-210-1040 to 23VAC10-210-1050 - Repealed
  127. § 23VAC10-210-1060 - Newspapers, magazines, periodicals and other publications
  128. § 23VAC10-210-1070 - [Repealed effective 9/28/2024] Nonprofit organizations; criteria for exemption
  129. § 23VAC10-210-1071 - [Repealed effective 9/28/2024] Nonprofit organizations; exempt transactions
  130. § 23VAC10-210-1072 - Nonprofit organizations; purchases for resale; intercompany sales and transfers; occasional sale; change of organization or operations; misuse of exemption certificates
  131. § 23VAC10-210-1080 - Occasional sale
  132. § 23VAC10-210-1090 - Out-of-state vendors
  133. § 23VAC10-210-2000 to 23VAC10-210-2010 - Repealed
  134. § 23VAC10-210-2020 - [Repealed effective 9/28/2024] Peddlers and street vendors
  135. § 23VAC10-210-2030 - Repealed
  136. § 23VAC10-210-2032 - Penalties and interest; audits
  137. § 23VAC10-210-2034 to 23VAC10-210-2040 - Repealed
  138. § 23VAC10-210-2050 - [Repealed effective 9/28/2024] Photographs, photostats, blueprints, etc
  139. § 23VAC10-210-2060 - Physicians, surgeons, and other practitioners of the healing arts
  140. § 23VAC10-210-2070 - Situs of sale
  141. § 23VAC10-210-2080 - Prefabricated house sections
  142. § 23VAC10-210-2090 - Pollution control equipment and facilities
  143. § 23VAC10-210-3000 - Premiums and gifts
  144. § 23VAC10-210-3010 - Printing
  145. § 23VAC10-210-3020 - Repealed
  146. § 23VAC10-210-3030 - Radio and television broadcasting
  147. § 23VAC10-210-3040 - Refunds
  148. § 23VAC10-210-3050 - Repair businesses
  149. § 23VAC10-210-3060 - Repossessed goods
  150. § 23VAC10-210-3070 - Research; general provisions
  151. § 23VAC10-210-3071 - Research; extent of the exemption
  152. § 23VAC10-210-3072 - Research; taxable and exempt items
  153. § 23VAC10-210-3073 - Research; contractors
  154. § 23VAC10-210-3074 - Research; use of exemption certificates
  155. § 23VAC10-210-3080 - Returned goods
  156. § 23VAC10-210-3090 - Sale or quitting of business; successor business
  157. § 23VAC10-210-4000 - Repealed
  158. § 23VAC10-210-4010 - Repealed
  159. § 23VAC10-210-4020 - Schools and colleges, certain educational institutions and other institutions of learning
  160. § 23VAC10-210-4030 - [Repealed effective 9/28/2024] Seeds and seedlings
  161. § 23VAC10-210-4040 - Services
  162. § 23VAC10-210-4050 - Ships or vessels used or to be used exclusively or principally in interstate or foreign commerce
  163. § 23VAC10-210-4060 - Repealed
  164. § 23VAC10-210-4070 - Sign manufacturers and painting
  165. § 23VAC10-210-4080 to 23VAC10-210-5050 - Repealed
  166. § 23VAC10-210-5060 - Tobacco products
  167. § 23VAC10-210-5070 - Trade-ins
  168. § 23VAC10-210-5080 to 23VAC10-210-5094 - Repealed
  169. § 23VAC10-210-6000 - Transportation or delivery charges
  170. § 23VAC10-210-6010 - Trustees, receivers, assignees, executors, and administrators
  171. § 23VAC10-210-6020 - Typesetting
  172. § 23VAC10-210-6030 - Use tax
  173. § 23VAC10-210-6040 - Vending machine sales; generally
  174. § 23VAC10-210-6041 - Vending machine sales; dealers engaged in the business of placing vending machines
  175. § 23VAC10-210-6042 - Vending machine sales; dealers under contract with nonprofit organizations
  176. § 23VAC10-210-6043 - Vending machine sales; other dealers selling tangible personal property through vending machines
  177. § 23VAC10-210-6050 - Veterinarians
  178. § 23VAC10-210-6060 - Watercraft sales, leases, and rentals; repair and replacement parts; and maintenance materials
  179. § 23VAC10-210-6070 - Welfare assistance redeemable in goods
  180. § 23VAC10-210-6080 - Wholesalers
  181. Form - FORMS (23VAC10-210)

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