reglab/statecodes huggingface dataset:
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-990 - Motor vehicle sales, leases, and rentals, repair and replacement parts, and maintenance materials; taxicabs

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally. Sales, leases, and rentals of
				motor vehicles are not subject to the retail sales and use tax provided they
				are subject to the Virginia motor vehicle sales and use tax administered by the
				Department of Motor Vehicles and further provided that such tax has been paid.
				Any type of motor vehicle which is not subject to the motor vehicle sales and
				use tax shall be subject to the retail sales and use tax when sold, leased or
				rented.
B. Motor vehicles subject
				to the motor vehicle sales and use tax. Motor vehicles subject to the motor
				vehicle sales and use tax shall mean every vehicle or device described in
				§ 58.1-2401 of the Code of Virginia, which includes vehicles that are
				self-propelled or designed for self-propulsion and every vehicle drawn by or
				designed to be drawn by a motor vehicle, including mobile homes and every
				device in, upon or by which, any person or property is, or can be, transported
				or drawn upon a highway, but excepting devices moved by human or animal power,
				devices used exclusively upon stationary rails or tracks and vehicles, other
				than mobile homes used in Virginia but not required to be licensed by the
				state.
C. Repair and replacement
				parts installed in motor vehicle sold, leased or rented. The retail sales and
				use tax does not apply to repair and replacement parts and accessories and oil
				and grease installed on a motor vehicle before or at the time of sale, lease or
				rental that are included in the sales price for measuring the motor vehicle
				sales and use tax or the retail sales and use tax. Such items may be purchased
				exempt from the tax by a dealer, lessor or renter of motor vehicles under a
				Resale Exemption Certificate, Form ST-10. Repair and replacement parts
				purchased for installation on motor vehicles not held for sale, lease, or
				rental are subject to the tax. Parts installed on vehicles not used exclusively
				for demonstrations are similarly subject to the tax. (For repairs of
				customer-owned vehicles, see
				23VAC10-210-3050.)
D. Maintenance materials used to prepare
				motor vehicles for sale, lease or rental. Maintenance materials such as soaps,
				cleaners, etc., used on motor vehicles prior to or in preparation for sale,
				lease or rental are subject to the retail sales and use tax.
E. Taxicab operations. Repair parts and tires
				for use on taxicabs may be purchased exclusive of the retail sales and use tax
				by taxicab operators. Accessories, maintenance materials, and all other
				tangible personal property purchased by a taxicab operator are subject to the
				retail sales and use tax.
Statutory Authority
§§ 58.1-203 and 58.1-609.1(2) of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-1020 - Motor vehicle refinishers, painters and car washers

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally. Motor vehicle refinishers,
				painters, and washers are generally engaged in rendering personal services, and
				their gross receipts are not subject to tax. As personal service providers,
				motor vehicle refinishers, painters, and washers are the users and consumers of
				the materials used in their business and are required to pay tax on their
				purchases. When motor vehicle refinishers, painters, and washers go beyond the
				rendition of services and sell tangible personal property such as accessories,
				parts, seatcovers, paint, etc., they are required to register and collect and
				remit the tax on those retail sales.
B. Optional tax treatment for motor vehicle
				refinishers and painters. Effective July 1, 2005, the definition of "retail
				sale" and "sale at retail" was amended to include separately stated charges
				made for automotive refinish repair materials that are permanently applied to
				or affixed to a motor vehicle during its repair. This definitional change
				affords motor vehicle refinishers and painters the option of either continuing
				to be treated as a personal service provider with respect to paint, clearcoat,
				sealants, and other similar items that become a component part of a motor
				vehicle during the refinishing or repair of the motor vehicle, or to be treated
				as a retailer with respect to such items. The election to be treated as a
				retailer is solely at the discretion of the motor vehicle refinisher or
				painter.
C. Motor vehicle
				refinishers and painters electing to operate as a retailer. A motor vehicle
				refinisher or painter electing to operate as a retailer is required to register
				with the Department of Taxation as a licensed dealer and collect and remit to
				the Department of Taxation the retail sales tax on all sales of tangible
				personal property made, including separately stated charges for automotive
				refinish repair materials. As a licensed dealer, a motor vehicle refinisher or
				painter may purchase all tangible personal property that becomes a component
				part of a motor vehicle during the refinishing, painting, or repair of the
				motor vehicle exempt of the tax for resale. Once a motor vehicle refinisher or
				painter elects to treat himself as a retailer, such election and tax
				application must be uniformly applied to all motor vehicle refinishing and
				repair work performed by such dealer.
D. Consumables and equipment. Regardless of
				whether the optional tax treatment is elected or not, motor vehicle
				refinishers, painters, and washers are liable for the tax on purchases of all
				tangible personal property used or consumed in the performance of their work,
				and that does not transfer to the customer.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-1060 - Newspapers, magazines, periodicals and other publications

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally. The tax does not apply to the
				retail sale of any newspaper, magazine or other publication issued daily, or
				regularly at average intervals not exceeding three months, except that
				newsstand sales of the publications are taxable.
B. Definitions.
1. Publications. As used herein the term
				"publication" shall mean any written compilation of information available to
				the general public. Publication does not include general reference materials
				and their periodic updates.
2.
				Newsstand. As used herein the term "newsstand" means a definite place of
				business at which newspapers or magazines are sold, but does not include
				coin-operated newspaper boxes.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-1072 - Nonprofit organizations; purchases for resale; intercompany sales and transfers; occasional sale; change of organization or operations; misuse of exemption certificates

Current through Register Vol. 40, No. 24, July 15, 2024
A.
				Purchases for resale. A purchase of tangible personal property for sale or
				resale is not subject to the tax. Therefore, a nonprofit organization that is
				regularly engaged in selling tangible personal property and required to
				register as a dealer may purchase this tangible personal property exempt from
				the tax using a resale exemption certificate, Form ST-10.
B. Intercompany sales and transfers. There is
				no exemption for sales or transfers between separately organized chapters of an
				organization, including sales to or from a chapter of an organization and its
				parent organization unless the sale or transfer involves interstate commerce or
				other transaction which is specifically exempt by statute.
C. Occasional sale. Notwithstanding any other
				provision of this regulation, a nonprofit organization that is not regularly
				engaged in selling tangible personal property is not required to register as a
				dealer and collect the tax on its sales provided it makes sales on three or
				fewer separate occasions within the calendar year. However, sales made at
				fairs, flea markets, festivals and carnivals are not considered occasional
				sales.
D. Change of organization or
				operations. If a nonprofit organization changes its organizational structure or
				the nature of its operation in a way that voids its exemption from retail sales
				and use tax, it is required to register to collect and remit sales tax on
				retail sales and pay use tax on purchases of tangible personal property or
				services previously exempted, where applicable, in accordance with §
				58.1-612 of the Code of Virginia.
E. Misuse of exemption certificates. Any
				misuse of exemption certificates will be subject to the penalties prescribed in
				§ 58.1-623.1 of the Code of Virginia, which include a penalty of up to
				$1,000 or suspension of the use of the exemption for a period of at least one
				year. In all cases, the person misusing an exemption certificate will be liable
				for the unpaid tax and interest thereon.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-1080 - Occasional sale

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally.
				The tax does not apply to an occasional sale provided the sale or exchange is
				not one of a series of sales or exchanges sufficient in number, scope and
				character to constitute an activity requiring the holding of a certificate of
				registration.
B. Occasional sale
				defined. The term "occasional sale" means:
1.
				A sale by a person who is engaged in sales on three or fewer separate occasions
				within one calendar year, except that sales at fairs, flea markets, circuses
				and carnivals and sales made by peddlers and street vendors are not occasional
				sales; or
2. A sale of tangible
				personal property not held or used by a seller in the course of an activity for
				which he is required to hold a certificate of registration. The words "not held
				or used by a seller in the course of an activity for which he is required to
				hold a certificate of registration" mean that a registered dealer is not
				entitled to an occasional sale exemption solely by virtue of the fact that the
				article sold may be of a different class from the merchandise he/she regularly
				sells; or
3. The sale or exchange
				of all or substantially all the assets of any business; or
4. The reorganization or liquidation of any
				business.
The following examples illustrate the application of the
				  occasional sale exemption:
Example 1: If Company A, which holds a certificate of
				  registration only for retail sales made in its employee cafeteria, sells one
				  piece of computer equipment, such transaction will be deemed an occasional sale
				  since the computer is not property used in the cafeteria, which is the activity
				  for which A is required to hold a certificate of registration.
Example 2: If Company B, which operates a hotel and holds a
				  certificate of registration for collecting tax on room rentals, sells beds and
				  mattresses used in the hotel, the occasional sale exemption is inapplicable
				  since the property being sold is being used in the activity for which B is
				  required to hold a certificate of registration.
Any person who is engaged in limited sales activity is
				  encouraged to request a written ruling on the applicability of the occasional
				  sale exemption to the sales activity.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-1090 - Out-of-state vendors

Current through Register Vol. 40, No. 24, July 15, 2024
Every person outside this state who engages in business in
				  this state as a dealer (as defined in
				  23VAC10-210-460 ) is required to
				  register and to collect and pay the tax on all taxable tangible personal
				  property sold or delivered for storage, use or consumption in this state. Such
				  dealers must file returns and perform all other duties required of dealers in
				  this state. Out-of-state vendors who have not subjected themselves to the
				  jurisdiction of this state in any way are encouraged to apply for a Certificate
				  of Registration and to collect the use tax as a service to their Virginia
				  customers.
For out-of-state lessors, see
				  23VAC10-210-840; out-of-state
				  peddlers, 23VAC10-210-2020; place of
				  business in Virginia,
				  23VAC10-210-2070.
Statutory Authority
§§ 58.1-203 and 58.1-612 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-2020 - Peddlers and street vendors

Current through Register Vol. 40, No. 24, July 15, 2024
Any person engaged in the retail selling of tangible
				  personal property, whether through stores, from private residences, from trucks
				  or wagons, by house-to-house canvass, or in any other manner, is required to
				  file an application for a Certificate of Registration and to collect and pay
				  the tax due the state.
A vendor of tangible personal property at retail, who
				  peddles property in Virginia from his place of business outside the state, is
				  required to register as a dealer for each county and city in which he peddles,
				  and to collect and pay the state and local tax on all sales.
The Department of Taxation may decline to issue a
				  Certificate of Registration to certain peddlers, street vendors and others who
				  sell at retail from other than an established place of business, because of the
				  transient nature of their business. The department may require vendors selling
				  to such persons to collect the tax on the sale of property to them. Any person
				  who questions whether he must register as a dealer should apply in writing to
				  the department for a ruling. A ruling may also be requested by a vendor selling
				  to such persons.
Statutory Authority: §
											58.1-203 of the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-2050 - Photographs, photostats, blueprints, etc

Current through Register Vol. 40, No. 24, July 15, 2024
A. Sales. The tax applies to sales of
				photographs, portraits, prints, slides from camera film, photostats,
				blueprints, frames, camera film, etc. The tax does not apply to charges for
				developing films (including movie films) and coloring or tinting photographs.
The tax is applicable to the total charge to the customer
				  for a photograph, slide, etc., including, but not limited to, charges for
				  labor, photocomposition, setting design, photography time, and any other
				  components of the charge, regardless of whether such components are separately
				  stated.
The tax also applies to the total charge for aerial
				  photographs, security photographs, audio-visual films, and similar items
				  produced under a contractual agreement which includes design time and similar
				  labor charges.
B.
				Purchases. Chemicals, paper and other materials that become a component part of
				the finished photograph or other print for sale may be purchased under a resale
				certificate of exemption. Purchases of cameras, equipment and other tangible
				personal property by commercial photographers and others for use or consumption
				are taxable.
For industrial processing, see
				  23VAC10-210-920.
Statutory Authority: §
											58.1-203 of the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-2060 - Physicians, surgeons, and other practitioners of the healing arts

Current through Register Vol. 40, No. 24, July 15, 2024
A. Sales. The
				charges for professional services performed by physicians, surgeons and other
				"practitioners of the healing arts" are not subject to the tax. If a
				practitioner regularly makes sales of tangible personal property, he is
				required to register as a dealer and collect and pay the tax on retail
				sales.
B. Purchases. Physicians,
				surgeons and other "practitioners of the healing arts" are the consumers of all
				tangible personal property used in performing their professional services. They
				must pay the tax to their suppliers at the time of purchase. If the supplier
				fails to collect the tax, the practitioner must pay the tax on a Consumer's Use
				Tax Return, Form ST-7. The only exception is that licensed physicians may
				purchase controlled drugs and hemodialysis and peritoneal dialysis equipment
				and supplies for use in their professional practice exempt from the tax.
				Controlled drugs are those itemized in Article 5 (§ 54.1-3443 et seq.) of
				Chapter 34 of Title 54.1 of the Code of Virginia. Purchases by a licensed
				physician of wheelchairs, braces, crutches, prostheses, orthopedic appliances,
				durable medical equipment, and similar items are subject to the tax, unless
				purchased on behalf of a specific patient. Other purchases, including bulk
				purchases, of such items are subject to the tax, even if items from a bulk
				inventory are subsequently dispensed to or modified for specific patients.
For medicines, drugs, durable medical equipment, and
				  dialysis equipment see
				  23VAC10-210-940.
Statutory Authority
§§ 58.1-203 and 58.1-609.5(1) of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-2080 - Prefabricated house sections

Current through Register Vol. 40, No. 24, July 15, 2024
Sales of prefabricated modular house sections or units by
				  manufacturers and other vendors are sales of tangible personal property, and
				  the tax applies to the sales price. For manufacturers or other vendors who
				  contract to furnish and install such units, see
				  23VAC10-210-410 for tax
				  application.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-2090 - Pollution control equipment and facilities

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally. The tax does not apply to
				pollution control equipment and facilities that have been certified to the
				Department of Taxation as having been constructed, reconstructed, erected or
				acquired in conformity with the state program or requirements for the abatement
				or control of water or air pollution.
B. Pollution control equipment and facilities
				defined. "Pollution control equipment and facilities" means any real or
				tangible personal property, equipment, facilities or devices used primarily for
				the purpose of abating or preventing air or water pollution in Virginia. Any
				property which is certified as used for these purposes is not subject to the
				tax (see subsection C below).
C.
				Certification required. The exemption set forth above is not applicable until
				the property for which such exemption is sought has been certified by the State
				Water Control Board or State Air Pollution Control Board as used primarily for
				abating or preventing pollution. Once such certification is obtained, exemption
				certificates will be mailed automatically to the person obtaining the
				certification. Contractors or others may obtain additional exemption
				certificates by written request to the Department.
Statutory Authority
§§ 58.1-203 and 58.1-609.3(9) of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-3000 - Premiums and gifts

Current through Register Vol. 40, No. 24, July 15, 2024
Donors of tangible personal property are users or consumers
				  of that property. Their purchases are taxable, including purchases of gifts for
				  advertising or promotional purposes. The tax applies to the cost price of
				  property purchased originally for resale and later used as a gift. The tax
				  applies to the cost price of purchases of property to be awarded as
				  prizes.
For catalogs and other printed materials used for
				  advertising tangible personal property for sale, see
				  23VAC10-210-260.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-3030 - Radio and television broadcasting

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally. The tax does not apply to
				broadcasting equipment (and parts and accessories to that equipment) and towers
				used or to be used directly in broadcasting by commercial radio and television
				companies or concerns which are under the regulation and supervision of the
				Federal Communications Commission.
B. Broadcasting defined. Broadcasting as used
				in this section means transmitting and not programming (program preparation).
				The exemption applies only to broadcasting equipment and accessories to such
				equipment used directly in disseminating a signal into the air. Equipment and
				accessories used to create the material to be disseminated are taxable.
Cameras and camera supplies purchased by broadcasting
				  companies and other similar businesses for use by reporters in the field for
				  gathering news do not qualify for exemption, and therefore are subject to
				  tax.
Monthly charges by concerns for furnishing news wire
				  services which also include charges for the teletype machines through which the
				  news stories are received are charges for personal services exempt from
				  tax.
C. Copyright radio or
				video tapes and films. The tax does not apply to the lease of copyright audio
				or video tapes and films by licensed radio and television broadcasting
				stations. See
				23VAC10-210-840.
D. Cable television services. The tax does
				not apply to broadcasting, amplification, transmission, and distribution
				equipment and parts and accessories thereto and towers purchased for use by
				cable television systems.
Statutory Authority
§§ 58.1-203 and 58.1-609.6(2) of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-3040 - Refunds

Current through Register Vol. 40, No. 24, July 15, 2024
A dealer may request a refund for taxes erroneously or
				  illegally collected. The dealer must show that the tax erroneously or illegally
				  collected was paid by him and not passed on to the consumer, or the tax was
				  collected from the consumer as tax and subsequently refunded to the consumer.
				  Refunds cannot be authorized unless the request is made within three years from
				  the due date of the return. The amount refunded will be the net amount of state
				  and local tax remitted to the state on the transaction(s) generating the
				  refund. Thus, if a dealer filed a timely return and deducted dealer's discount
				  for the period for which the refund is claimed, the amount of refund will be
				  reduced by the dealer's discount taken (3% of state tax).
For refunds generally and interest thereon, see General
				  Provisions Regulations.
Statutory Authority
§§ 58.1-203 and 58.1-625 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-3050 - Repair businesses

Current through Register Vol. 40, No. 24, July 15, 2024
A.
				Sales. Any person engaged in the business of repairing tangible personal
				property is required to register and to collect and pay the tax. If the dealer
				performing the repair work does not separately state, itemize or segregate at a
				fixed or retail price, the parts, materials and supplies sold, the tax will
				apply to the total charge including repair labor.
B. Purchases. Replacement parts, materials
				and supplies that are transferred to the customer may be purchased under
				certificates of exemption. The tax must be paid on equipment, tools and all
				other tangible personal property used in performing the repair work.
For maintenance contracts, see
				  23VAC10-210-910; for fabrication,
				  see 23VAC10-210- 560.
Statutory Authority
§§ 58.1-203 and 58.1-609.5(2) of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-3060 - Repossessed goods

Current through Register Vol. 40, No. 24, July 15, 2024
A dealer who has paid the sales tax on tangible personal
				  property sold under a retained title, conditional sale or similar contract, and
				  later repossesses the property, may deduct from gross sales the unpaid balance
				  of the sales price due him at the time he repossesses the property. The
				  deduction should be taken in the appropriate place on the sales tax return
				  covering the period in which the property is repossessed. Adequate records must
				  be kept to disclose the essential facts and figures regarding repossessed
				  goods. When any repossessed tangible personal property is resold, the sale is
				  subject to the sales tax.
Statutory Authority
§§ 58.1-203 and 58.1-620 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-3070 - Research; general provisions

Current through Register Vol. 40, No. 24, July 15, 2024
A. Definitions. The following words and
				terms, when used in
				23VAC10-210-3070 through
				23VAC10-210-3074, shall have the
				following meanings, unless the context clearly indicates otherwise:
"Basic research" means a systematic study or search in a
				  scientific or technical field of endeavor with the ultimate goal of advancing
				  knowledge or technology in that field. The development of a tangible product or
				  process need not occur in basic research activities. Examples of basic research
				  activities include medical, chemical, or biological experiments conducted in a
				  laboratory environment.
"Direct use" means those activities which are an integral
				  part of basic research or research and development activities, including all
				  steps of these activities, but not including secondary activities such as
				  administration, general maintenance, product marketing, and other activities
				  collateral to the actual research process.
"Exclusive use" means items are used solely in basic research
				  or research and development activities.
"Experimental sense" means work is conducted through tests,
				  trials, tentative procedures, or policies adopted under controlled conditions
				  to discover, confirm, or disprove something doubtful.
"Laboratory sense" means work is conducted in a place
				  equipped for experimental study in a science and providing an opportunity for
				  experimentation, observation, or practice in a field of basic scientific or
				  traditional physical science research.
"Research" means basic research and research and development
				  as defined in this section.
"Research and development" means a systematic study or search
				  directed toward new knowledge or new understanding of a particular scientific
				  or technical subject and the gradual transformation of this new knowledge or
				  new understanding into a usable product or process. Research and development
				  must have as its ultimate goal:
(i)
				the development of new products;
(ii) the improvement of existing products; or
(iii) the development of new uses
				for existing products. Research and development does not include the
				modification of a product merely to meet customer specifications unless the
				modification is carried out under experimental or laboratory conditions in
				order to improve the product generally or develop a new use for the
				product.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-3072 - Research; taxable and exempt items

Current through Register Vol. 40, No. 24, July 15, 2024
Following are examples of taxable and exempt items used in
				  research activities. These lists are exemplary and are not intended to be all
				  inclusive.
1. Taxable:
a. Desks, chairs, copy machines, calculators,
				file cabinets, typewriters, etc., used by administrative clerical personnel in
				support of research activities;
b.
				Desks, chairs, copy machines, file cabinets, work benches, storage cabinets
				used to store research equipment, tools, and supplies, etc., used by research
				personnel;
c. Heating and cooling
				equipment used to maintain an optimum temperature in a research facility when
				also used for general heating and cooling purposes;
d. Items used in the publication of research
				findings;
e. Items used in
				marketing new products resulting from research;
f. Computer hardware and taxable prewritten
				or modified software when used for administrative and other activities
				collateral to actual research activities;
g. Equipment and supplies for cleaning or
				sterilizing items used directly in research activities either before or after
				these activities;
h. Equipment and
				supplies used to produce items that will be used directly in research
				activities;
i. Technical books and
				journals purchased by a research facility for general reference and training
				purposes, or to keep research personnel informed of current scientific
				advancements, achievements, or events, and not purchased in connection with
				specific research activities.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-3073 - Research; contractors

Current through Register Vol. 40, No. 24, July 15, 2024
Generally, a contractor is the user and consumer of all
				  tangible personal property furnished to or by him in connection with real
				  property construction, reconstruction, installation, repair, and similar
				  contracts as provided in
				  23VAC10-210-410. However, tangible
				  personal property furnished to or by the contractor which will be used directly
				  and exclusively in research is exempt from the tax. The contractor may purchase
				  this property exempt of the tax by furnishing to the vendor a properly executed
				  exemption certificate, Form ST-11A.
Statutory Authority
§§ 58.1-203 and 58.1-609.3(5) of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-3074 - Research; use of exemption certificates

Current through Register Vol. 40, No. 24, July 15, 2024
In making purchases for use in research, a person should
				  furnish suppliers with a certificate of exemption, Form ST-11. However, these
				  certificates should not be used in making purchases of items which are not
				  directly and exclusively used in research. If the business gives a certificate
				  of exemption and then uses some of the property purchased for purposes other
				  than research, the business must remit the tax to the department as provided in
				  23VAC10-210-3071
				  D.
Statutory Authority
§§ 58.1-203 and 58.1-609.3(5) of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-3090 - Sale or quitting of business; successor business

Current through Register Vol. 40, No. 24, July 15, 2024
A. Sale or quitting business, final return.
				If any dealer liable for any tax, penalty or interest sells his business or
				stock of goods or quits the business, he must make a final return and payment
				within 15 days after the date of selling or quitting the business. At that
				time, he must also return his Certificate of Registration to the Department of
				Taxation and include a letter explaining the situation. He must report on his
				final return the full name and address of any successor.
B. Liability of successor business for unpaid
				taxes. If a sale of a business for a consideration occurs, the dealer's
				successors or assigns, if any, must withhold a sufficient portion of the
				purchase money to cover the amount of any taxes, penalties and interest due and
				unpaid until the former owner produces either a receipt from the Department of
				Taxation showing that payment has been made or a certificate stating that no
				taxes, penalties or interest are due. If the purchaser of a business or stock
				of goods fails to withhold a sufficient portion of the purchase money, he
				becomes personally liable for the payment of the taxes, penalties and interest
				due and unpaid by any former owner. This section does not qualify or limit the
				exemption from the sales tax of an occasional sale as defined in
				23VAC10-210-1080 nor does it
				intend to imply successor liability where no "sale" of a business
				occurs.
C. Application of successor
				business for Certificate of Registration. Any person, firm or corporation who
				succeeds a dealer in the operation of a business must apply for a Certificate
				of Registration. When applying for a Certificate of Registration, the successor
				dealer must inform the department of the acquisition of the business previously
				operated and furnish the name and certificate number of the previous dealer.
				The successor may request a receipt of certificate from the department showing
				the amount of tax, or no tax, due by the previous dealer. Such a receipt or
				certificate will be sufficient evidence to authorize the successor to release
				to the previous dealer any funds withheld from the purchase price. A
				Certificate of Registration may not be issued to a successor who has been
				notified by the department that any tax, penalty or interest is due and unpaid
				by previous dealers until such amount is paid in full.
Statutory Authority
§§ 58.1-203 and 58.1-629 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-4030 - Seeds and seedlings

Current through Register Vol. 40, No. 24, July 15, 2024
The tax does not apply to sales of seeds and seedlings to a
				  person who plants them in soil for growing agricultural products for
				  market.
The tax applies to purchases of seeds and seedlings for use
				  on lawns, golf courses, or in residential, commercial or other beautification
				  projects.
For agricultural production of trees, see
				  23VAC10-210-50.
Statutory Authority: §
											58.1-203 of the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-4040 - Services

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally.
				Charges for services generally are exempt from the retail sales and use tax.
				However, services provided in connection with sales of tangible personal
				property are taxable.
Transactions involving both the sale of tangible personal
				  property and the provision of services, generally are either taxable or exempt
				  on the full amount charged, regardless of whether the charges for the service
				  and property components are separately stated. As explained in subsection D of
				  this section, the "true object" test is used to determine the taxability of
				  these transactions.
B.
				Taxable services. Charges made for the following are taxable:
1. Any services included in or in connection
				with the sale of tangible personal property;
2. Any services in connection with the
				fabrication of tangible personal property whether or not the customer
				furnishes, either directly or indirectly, the materials used in fabrication
				(see 23VAC10-210-560 );
3. Any services in connection with the
				furnishing, preparing, or serving by a person for a consideration of meals or
				other tangible personal property (see
				23VAC10-210-930 ); and
4. Any rooms, lodgings or accommodations
				furnished to transients by any hotel, motel, inn, tourist camp or cabin,
				camping grounds, club or any other similar place furnished for less than 90
				continuous days (see
				23VAC10-210-730 ).
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-4070 - Sign manufacturers and painting

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally. The tax applies to the charge
				for the manufacture or fabrication of signs, outdoor boards, and similar items.
				The tax applies to the total charge for the finished product including the
				labor involved in the construction or painting of the sign, boards, etc. The
				tax does not apply to separately stated installation charges. Any person who
				constructs and installs signs, billboards or similar items which, upon
				installation, become incorporated into realty is a contractor with respect to
				such items. No tax is applicable to the charge for constructing and installing
				a sign which becomes attached to realty, but the person constructing and
				installing the item must pay the tax on all property used in the construction
				and installation.
B. Sign painting.
				The tax does not apply to charges for painting signs on buildings, trucks,
				outdoor boards, windows, doors, etc. Materials and supplies used in performing
				such services are taxable at the time of purchase or removal from a
				non-tax-paid inventory.
C. Neon,
				electric and like signs. Any person making sales at retail, leasing or renting
				electric, neon or other signs must collect the tax on the total charge for such
				sign, excluding any separately stated installation charges.
D. Maintenance and repair. If a seller or
				lessor of signs contracts to provide periodic maintenance or repair of signs
				which involves providing replacement parts, the charge for such maintenance is
				subject to the tax. If the sale or lease of a sign includes, as a part of the
				sale, an agreement to provide maintenance or repair labor, the charge for such
				agreement must be included in the sales price of the sign. Persons maintaining
				or repairing signs which are real property are acting as contractors with
				respect to such activities and no tax is applicable to the charge for such
				service contracts. Such persons must pay the tax on all property used in the
				maintenance or repair.
For manufacturers, see
				  23VAC10-210-920; for contractors,
				  see 23VAC10-210-410.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-5060 - Tobacco products

Current through Register Vol. 40, No. 24, July 15, 2024
The tax applies to retail sales of cigarettes, cigars and
				  other tobacco products. The tax is computed on the sales price as set forth in
				  23VAC10-210-4000 without any
				  deduction for excise or other taxes on the products, whether such taxes are
				  levied by the United States, the Commonwealth of Virginia, or any city, town or
				  county.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-5070 - Trade-ins

Current through Register Vol. 40, No. 24, July 15, 2024
Where used articles are taken in trade, or in a series of
				  trades as a credit or partial payment on the sale of new or used articles, the
				  tax must be paid on the net difference between the sales price of the new or
				  used article and the credit for the used articles. Any trade-ins subsequently
				  sold are subject to the tax.
Statutory Authority
§§ 58.1-203 and 58.1-602 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-6000 - Transportation or delivery charges

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally. The tax does not apply to
				transportation or delivery charges added to a taxable sale provided such
				transportation charges are separately stated on the invoice to the customer. If
				the transportation or delivery charges are not separately stated on the
				invoice, they will become part of the sales price of the property and will be
				subject to the tax.
Where the use tax is applicable, separately stated
				  transportation charges are also excludable in the computation of cost
				  price.
B. "Transportation"
				and "delivery charges," defined. As used in this section the terms
				"transportation" and "delivery charges" mean charges for delivery from the
				seller to the purchaser, commonly known as "transportation-out," and include
				postage or common carrier charges. Transportation and delivery charges do not
				include charges from a manufacturer to a retailer's place of business relative
				to purchases for resale, nor do they include handling charges.
The following example illustrate the application of the tax
				  to transportation and delivery charges.
Example 1: Company A orders furniture from a manufacturer
				  for Purchaser B. The furniture is delivered to A's place of business by the
				  manufacturer who separately states the transportation charges. Because the
				  furniture is for resale, no tax is applicable to any portion of the charge from
				  the manufacturer to A. A then delivers the furniture to B's home and separately
				  states the charges for delivery from the store to B. These charges do qualify
				  as "transportation-out" and are not subject to the tax. However, the charges
				  from the manufacturer to A represent "transportation-in" to the seller, are a
				  part of the cost of the furniture, and are included in the sales price of the
				  furniture subject to the tax, even if separately stated on the invoice to the
				  customer.
Example 2: Purchaser P places an order for an auto part
				  through Dealer D. D orders the part from manufacturer M who ships the item
				  directly to P and bills D for the cost of the part plus separately stated
				  transportation charges. D in turn bills P for the part and separately states
				  the transportation charges from M. Providing that D does not mark-up the
				  transportation charges, the tax will not apply to the charges.
For "sales price," see
				  23VAC10-210-4000.
Statutory Authority
§§ 58.1-203 and 58.1-609.5(3) of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-6010 - Trustees, receivers, assignees, executors, and administrators

Current through Register Vol. 40, No. 24, July 15, 2024
A trustee, a receiver, an assignee, an executor, or an
				  administrator who continues to operate, manage, or control a business engaged
				  in making retail sales of tangible personal property must make application for
				  a new Certificate of Registration except for a corporation which continues to
				  exist as the same legal entity. The tax must be collected and paid like any
				  other dealer. It is immaterial that such officer or person may have been
				  appointed by a court.
The personal representative of a decedent sometimes finds it
				  necessary, in the course of his administration of an estate, to sell some or
				  all of the tangible personal property coming into his hands as executor or
				  administrator, such as household goods and personal effects, etc. A personal
				  representative doing this, including a sheriff or sergeant who is acting as
				  administrator, is not required to register to collect the sales tax on such
				  sales, because they are regarded as an occasional sale. However, if the
				  personal representative engages an auctioneer to sell the property, the sales
				  are not occasional to the auctioneer and the tax applies.
Statutory Authority
§ 58.1-203 of the Code of Virginia.