reglab/statecodes huggingface dataset:
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-230 - Burglar, security, and fire alarm systems

Current through Register Vol. 40, No. 24, July 15, 2024
A. Monitored systems. As used in this
				section, the term "monitored systems" shall mean burglar, security and fire
				alarm systems which are furnished, installed and monitored under contract with
				the person furnishing and installing such systems. Systems which are monitored
				by a person other than the person who furnishes and installs such systems,
				e.g., those which are connected directly to the police or fire department, are
				not "monitored systems" as the term is used in this section.
Charges for monitored systems constitute charges for a
				  service which is not subject to the tax. The person selling/leasing and
				  installing the monitored system is deemed to be the consumer of all property
				  used in providing the service and must pay the tax on such property at the time
				  of purchase.
B.
				Nonmonitored systems. Persons engaged in the sale or lease and installation of
				burglar, security or fire alarm systems are engaged in making retail sales, the
				total charge for which is subject to the tax. Separately stated installation
				charges are not subject to the tax. Persons engaged in retail sales or leases
				must register as a dealer and collect and pay the tax with respect to such
				transactions. All items used by a dealer in installing such a system, for
				example wiring which remains a part of the building, nails and similar items,
				are taxable to the dealer at the time of purchase.
C. Other security devices. The sale of
				security and fire devices such as smoke detectors, and similar items which do
				not become attached to realty are retail sales of tangible personal property,
				the total charge for which is subject to the tax. Persons engaged in the sale
				and installation of other types of security devices such as permanent window
				bars and similar items which become permanently affixed to realty are
				contractors with respect to such transactions and must pay the tax on all
				property installed or used in installation at the time of purchaser withdrawal
				from nontax paid inventory.
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 23VAC10-210-290 - Certificate of registration

Current through Register Vol. 40, No. 24, July 15, 2024
A.
				Generally. The Virginia Retail Sales and Use Tax Act requires every individual,
				partnership, corporation, etc., desiring to engage in or conduct business as a
				dealer in Virginia to file an application for Certificate of Registration with
				the Virginia Department of Taxation. Appropriate application forms are
				available from the department. A separate application for a Certificate of
				Registration is required for each place of business located in
				Virginia.
B. Issuance of
				Certificate of Registration.
1. Generally. The
				Department of Taxation will review and approve an application for registration
				and issue the dealer an official Certificate of Registration without charge for
				the specific place of business noted in the application. The Certificate of
				Registration is not transferable and is valid only for the designated dealer
				and place of business. It must always be displayed conspicuously at the
				designated place of business.
If a dealer ceases to conduct his business at the place
				  indicated on the Certificate of Registration, the certificate immediately
				  expires. The dealer is required to notify the Department of Taxation in writing
				  within 30 days and return the Certificate of Registration. However, if the
				  dealer wants to relocate his place of business in the state, he must inform the
				  department in writing and return the certificate so a revised certificate can
				  be issued. For successor upon sale of business, see
				  23VAC10-210-3090; for trustees,
				  etc., see 23VAC10-210-6010; for vending
				  machines, see
				  23VAC10-210-6040 through
				  23VAC10-210-6043.
2. Out-of-state dealers. Any
				person who is liable only for the collection of the use tax may be issued a
				Certificate of Registration. An out-of-state dealer who is required to obtain a
				Certificate of Registration for the collection of the use tax only, or if not
				so required, desires to obtain it as a service to his Virginia customers,
				should write the Virginia Department of Taxation for an application form. He
				should include in his letter a description of his business's relationship to
				Virginia. See also
				23VAC10-210-1090.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-320 - Clubs

Current through Register Vol. 40, No. 24, July 15, 2024
Golf, country and other clubs are required to register as
				  dealers and collect and pay the tax on all sales and rentals of tangible
				  personal property. For example, if a club rents golf carts, golf clubs, etc. to
				  its members and others, the tax applies to such rentals. Purchases of items
				  exclusively for rental purchases, such as clubs and carts, may be made exempt
				  from the tax under resale certificates of exemption. "Green fees" and similar
				  charges for the use of club facilities which do not involve the leasing or
				  furnishing of any tangible personal property are not subject to the tax.
The tax applies to the club's purchases of tangible personal
				  property for use or consumption, including, but not limited to, equipment,
				  seeds, plants, fertilizers, etc. for improvement and beautification.
For miniature golf and driving ranges, see
				  23VAC10-210-940; accommodations,
				  23VAC10-210-730; meals,
				  23VAC10-210-930.
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 23VAC10-210-340 - Collection of tax by dealers

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally.
				The tax must be paid to the state by the dealer, but the dealer must separately
				state the amount of the tax and add the tax to the sales price or charge.
				Thereafter, the tax is a debt from the purchaser, consumer, or lessee to the
				dealer until paid and is recoverable at law in the same manner as other debts.
Identification of the tax by a separate writing or symbol is
				  not required provided the amount of the tax is shown as a separate item on the
				  record of the transaction. For special rules relating to vending machines
				  sales, see
				  23VAC10-210-6040 through
				  23VAC10-210-6043.
B. Advertising absorption of tax by dealers.
				A dealer may absorb and assume payment of all or any part of the sales or use
				tax otherwise due from the purchaser, consumer, or lessee provided such dealer
				separately states the sales price of an item and the full amount of sales and
				use tax due on such item at the point of the sale or transaction, and such
				dealer remits to the Department of Taxation the full amount of tax due with the
				return that covers the period in which the dealer completed the sale or
				transaction.
C. Erroneous
				collection of tax on nontaxable transactions. All sales and use tax collected
				by a dealer is held in trust for the state. Therefore, any dealer collecting
				the sales or use tax on nontaxable transactions must remit to the Department of
				Taxation such erroneously or illegally collected tax unless the dealer can show
				that the tax has been refunded to the purchaser or credited to the purchaser's
				account.
D. Overcollection of the
				tax. Any dealer who collects tax in excess of the statutory rate or who
				otherwise overcollects the tax, except as may be authorized under the bracket
				system or the special provisions relating to vending machine sales, must remit
				any amount overcollected to the state on a timely basis. Failure to do so will
				result in a penalty of 25% of the amount of the overcollection. Statutory rates
				are listed on the Department of Taxation's website at
https://www.tax.virginia.gov/retail-sales-and-use-tax
.
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 23VAC10-210-350 - Commercial watermen; definitions; general provisions

Current through Register Vol. 40, No. 24, July 15, 2024
A. The following terms, when used in
				23VAC10-210-350 through
				23VAC10-210-353, shall have the
				following meanings, unless the context clearly indicates otherwise:
"Boat" means any vessel used for marine transportation other
				  than a watercraft as defined in § 58.1-1401 of the Code of
				  Virginia.
"Commercial fishing activity" means the business of
				  extracting fish, bivalves, or crustaceans from waters for sale or
				  resale.
"Commercial waterman" or "commercial watermen" means a
				  person or persons who regularly engage in a commercial fishing activity.
"Directly used" means those items that are both
				  indispensable to a commercial fishing activity and which are used immediately
				  in the commercial fishing activity.
B. A commercial waterman's purchase of a
				boat, motor, machinery, tools, repair parts, fuel, or supplies, including, but
				not limited to, paint or other materials used to recondition a boat, for use in
				a commercial fishing activity is exempt from the tax.
Statutory Authority
§§ 58.1-203 and 58.1-609.2(4) of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-351 - Commercial watermen; typical exempt items; direct use; dual use of equipment

Current through Register Vol. 40, No. 24, July 15, 2024
A. A
				commercial waterman's purchase of the following items will not be subject to
				the tax if directly used in the commercial fishing operation:
1. Anchors;
2. Bait;
3. Bilge pump;
4. Boat and boat motors;
5. Boat rudder and stock;
6. Boat steering gear;
7. Boat hook;
8. Boom and gaff on commercial fishing
				vessel;
9. Compass;
10. Crab-pot rope and wire;
11. Depth finder;
12. Dredge and equipment including all deck
				and components and repairs thereof;
13. Drive shaft and propeller;
14. Engines and other equipment;
15. Floats for net or crab-pot;
16. Foul-weather clothing worn while
				extracting seafood from waters;
17.
				Fuel;
18. Gas tanks;
19. Gill net and all types of nets for
				extracting seafood;
20. Hand tools
				used in extracting seafood;
21. Ice
				for preserving seafood or bait;
22.
				Inboard and outboard motors;
23.
				Nails, screws and bolts used on any seafood extracting equipment except the
				boat itself;
24. Oyster tubs and
				baskets;
25. Nets and
				twine;
26. Paint for
				boats;
27. Poles and stakes used in
				setting nets and marking ground for seafood;
28. Power block and accessories;
29. Pulley for deck rig or net
				rigs;
30. Repair parts for exempt
				equipment;
31. Rope or twine,
				including wire cable, or chain for boat, net or dredge rig used to extract
				seafood;
32. Rudder and shaft
				zincs;
33. Running lights and deck
				lights;
34. Shovels for handling
				seafood in the catching process;
35. Sonar equipment to locate fish, bivalves,
				or crustaceans;
36. Ship-to-shore
				radios, radar equipment, and other related accessories which are permanently
				affixed to a boat and become an integral part thereof;
37. Tools such as knives, shovels, etc., used
				directly in a commercial fishing activity;
38. Trawl doors; and
39. Any other tangible personal property
				purchased for exclusive use in extracting seafood from waters for commercial
				purposes.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-352 - Commercial watermen; typical taxable items

Current through Register Vol. 40, No. 24, July 15, 2024
A commercial waterman's purchase of the following items is
				  taxable since they are not directly used in commercial fishing
				  activities:
1. Boat marking
				letters;
2. Cooking
				utensils;
3. Deck brooms;
4. Fuel for cooking or space heating aboard
				vessels;
5. Flashlight and
				batteries;
6. Hand held radios and
				other communication devices not permanently affixed to a boat;
7. Life preservers;
8. Maps;
9. Tools used to repair equipment;
10. Any other tangible personal property
				purchased for family or personal use or not purchased for use in extracting
				seafood from waters for commercial purposes.
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 23VAC10-210-353 - Commercial waterman; taxation of certain vessels

Current through Register Vol. 40, No. 24, July 15, 2024
Certain vessels are subject to the watercraft sales and use
				  tax despite the fact that they may be exempt from the retail sales and use tax
				  pursuant to this regulation. See Chapter 14 (§ 58.1-1400 et seq.) of Title
				  58.1 of the Code of Virginia and the regulations thereunder.
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 23VAC10-210-360 - Concrete mixer trucks

Current through Register Vol. 40, No. 24, July 15, 2024
A.
				Generally. A concrete mixing unit mounted on a truck is classified as machinery
				used directly in manufacturing and such mixing unit may be purchased free of
				the sales and use tax provided the concrete is produced for sale or resale and
				not for the manufacturer's own use. The truck itself is not subject to retail
				sales and use tax provided it is subject to the motor vehicle sales and use tax
				and this tax has been paid.
The term "mixing unit" is restricted to the rotating mixer
				  and the accessories necessary for connecting it with the motor. Where a
				  separate motor operates the rotating mixer exclusively, such motor is exempt
				  from the sales tax, but where a motor operates the truck and also the rotating
				  mixer, the motor is regarded as a part of the truck proper, and repair or
				  replacement parts are not exempt. Repair or replacement parts for the mixing
				  unit itself are exempt; but tires, tubes, batteries, oil, and all repair or
				  replacement parts for the truck portion of the mixer-truck are taxable.
B. Sales. The tax applies to
				retail sales of concrete produced in concrete mixer trucks. The amount on which
				the tax must be computed includes the charge for the concrete as well as any
				other service charges connected with such sale. Examples of taxable service
				charges include "short load," "holding time" charges, and any other
				transportation charges, regardless of whether such charges are separately
				stated.
C. Applicability of this
				section. The foregoing does not apply to the status of concrete mixer-trucks
				under the Virginia Motor Vehicle Sales and Use Tax Act. Moreover, this section
				does not deal with the status of highway contractors or their mixer-trucks
				under the Virginia Retail Sales and Use Tax Act.
Statutory Authority
§§ 58.1-203 and 58.1-609.3(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 23VAC10-210-380 - Common carriers of property or passengers by railway

Current through Register Vol. 40, No. 24, July 15, 2024
A. The following words and terms, when used
				in 23VAC10-210-380 through
				23VAC10-210-387, shall have the
				following meanings, unless the context clearly indicates otherwise:
"Common carrier" means a railway which holds itself out to
				  carry goods by rail for hire for anyone who would employ it and/or which holds
				  itself out to carry all proper persons who apply to be passengers. A private
				  carrier by rail is not a common carrier within the meaning of this regulation
				  and is not entitled to an exemption from the tax.
"Use or consumption directly" means those activities that
				  are an integral part of the rendition of common carrier service by a railway.
				  Items of tangible personal property that are used or consumed directly in the
				  rendition of common carrier service by a railway are those that are both
				  indispensable to the actual provision of the transportation service and use/or
				  consumed immediately in the performance of such service. The fact that a
				  particular item may be considered essential to the rendering of such
				  transportation service because its use is required either by law or practical
				  necessity does not, of itself, mean that the property is used directly in the
				  rendition of the service. As described in
				  23VAC10-210-382, items of tangible
				  personal property which are to be incorporated into and will become a part of a
				  railway's owned or leased transportation system are deemed to be used directly
				  in the rendition of its public service; however, tangible personal property
				  used in general and administrative activities and activities not related to a
				  railway's transportation system are deemed not to be used directly in the
				  rendition of its public service. The term "use" or "consumption directly"
				  includes tangible personal property used in the repair and maintenance of a
				  railway's transportation system to keep it in operation.
B. Tangible personal property purchased or
				leased by a common carrier of property or passengers by railway for use or
				consumption directly in the rendition of its public service is exempt from the
				sales and use tax.
Statutory Authority
§§ 58.1-203 and 58.1-609.3(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 23VAC10-210-381 - Railway common carrier activities

Current through Register Vol. 40, No. 24, July 15, 2024
A. The activities of a railway as defined in
				the Uniform System of Accounts for Railroad Companies prescribed by the
				Interstate Commerce Commission are (i) way and structures, (ii) equipment,
				(iii) transportation, and (iv) general and administrative. The following is a
				description of each activity:
1. Way and
				structures. This activity entails the repair, maintenance, and acquisition of
				right-of-way and track, structures, buildings, and facilities, including TOFC
				terminals, signals and interlockers, highway grade crossings, running tracks,
				passing tracks, crossovers, and switching tracks. Functions attributable to
				accounts 1-43 and 45 of the Uniform System of Accounts as of October 1, 1983,
				are included in this activity.
2.
				Equipment. This activity entails the repair, maintenance, and acquisition of
				transportation and other operating equipment, including locomotives, freight
				train cars, passenger train cars, highway revenue equipment, floating
				equipment, and work equipment. Functions attributable to accounts 44 and 52-58
				of the Uniform System of Accounts as of October 1, 1983, are included in this
				activity.
3. Transportation. This
				activity entails the operation, servicing, inspecting, weighing, assembling,
				and switching of trains; operation of highway revenue services; operation of
				facilities in connection with transportation operations (coal and ore
				terminals, intermodal terminals, and terminal grain elevators for example);
				operation of floating equipment and related facilities; and the operation of
				communications systems which primarily support train operations.
4. General and administrative. This activity
				entails the provision of overall administrative and other general support for
				carrier operations. For the purposes of
				23VAC10-210-380 through
				23VAC10-210-387, this activity
				includes general and administrative functions relating to operating and
				nonoperating activities, including executive, legal, financial, treasury,
				accounting, budgeting, taxation, corporate planning, costing, marketing,
				advertising, traffic, corporate secretary, public relations, real estate,
				insurance administration, personnel administration, pension plan
				administration, general purchasing, labor relations, internal auditing,
				industrial engineering, and regulatory reporting.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-383 - Railway common carriers; METRO and AMTRAK

Current through Register Vol. 40, No. 24, July 15, 2024
Notwithstanding other provisions of
				  23VAC10-210-380 through
				  23VAC10-210-387, the commuter rail
				  service operated by the Washington Metropolitan Area Transit Authority (METRO)
				  enjoys a sales and use tax exemption under federal law on all tangible personal
				  property and services purchased or leased by it. The same exemptions are
				  enjoyed by the National Rail Passenger Corporation (AMTRAK).
The only requirement for exemption under this section is
				  that a purchase must be paid for out of METRO or AMTRAK funds. This requirement
				  is not met when an employee pays for tangible personal property or lodgings out
				  of his own funds, even though he may later be reimbursed by METRO or AMTRAK, or
				  when such charges are paid for out of a METRO or AMTRAK cash advance. The
				  requirement is met when purchases are pursuant to METRO or AMTRAK purchase
				  orders, billed directly to METRO or AMTRAK or paid for by METRO or AMTRAK
				  credit card or check.
Statutory Authority
§§ 58.1-203 and 58.1-609.3(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 23VAC10-210-384 - Railway common carriers; contractors

Current through Register Vol. 40, No. 24, July 15, 2024
Generally, purchases of tangible personal property by
				  contractors in connection with real property construction contracts with
				  railway common carriers are taxable sales to such contractors for their own use
				  or consumption. Only in instances where the credit of a railway common carrier
				  is bound directly in a purchase by a contractor and the contractor has been
				  officially designated as a purchasing agent for the railway will such purchases
				  be deemed to be those of the railway and taxable or exempt as set forth in
				  23VAC10-210-380 through
				  23VAC10-210-383.
Contractors are not subject to the use tax when provided
				  with tangible personal property by a railway common carrier in connection with
				  a real property construction contract provided that the tangible personal
				  property so furnished enjoyed a sales and use tax exemption when purchased by
				  the railway common carrier.
Statutory Authority
§§ 58.1-203 and 58.1-609.3(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 23VAC10-210-385 - Railway common carriers; proration

Current through Register Vol. 40, No. 24, July 15, 2024
It is possible that an item of tangible personal property
				  may be used in both a taxable and exempt manner. In such cases, the sales and
				  use tax base should be computed by multiplying the sales price or cost price,
				  whichever is applicable, of the item by the percentage of time that the item is
				  used in a taxable manner.
Statutory Authority
§§ 58.1-203 and 58.1-609.3(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 23VAC10-210-386 - Railway common carriers; lost, damaged or unclaimed property

Current through Register Vol. 40, No. 24, July 15, 2024
The tax does not apply to compensation paid by a railway
				  common carrier to a customer for tangible personal property lost or damaged
				  while in the carrier's possession. If a railway common carrier sells damaged or
				  unclaimed property, it must register as a dealer and collect and pay the
				  tax.
Statutory Authority
§§ 58.1-203 and 58.1-609.3(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 23VAC10-210-387 - Railway common carriers; demurrage

Current through Register Vol. 40, No. 24, July 15, 2024
Charges to shippers or consignees for their failure to
				  release a railway car within a specified period after placement, known as
				  demurrage charges, are not subject to the sales and use tax. Such charges are
				  not taxable as they are part of the total nontaxable charge for transporting
				  property. This regulation addresses only those demurrage charges for the
				  retention of railway cars and has no application to taxable demurrage charges
				  for gas cylinders and other tangible personal property.
Statutory Authority
§§ 58.1-203 and 58.1-609.3(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 23VAC10-210-390 - Consignments

Current through Register Vol. 40, No. 24, July 15, 2024
Tangible personal property consigned, delivered or entrusted
				  to a dealer for the purpose of sale is taxable at the time of sale at retail.
				  The tax must be collected in accordance with the definition of sales price in
				  23VAC10-210-4000 with no deduction for the amount of any consignment
				  commission.
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 23VAC10-210-400 - Containers, packaging materials, and equipment

Current through Register Vol. 40, No. 24, July 15, 2024
A. Definitions. The following words and
				terms, when used in this section, shall have the following meanings, unless the
				context clearly indicates otherwise:
"Packaging materials" means items which are used to package
				  products for sale and which become the property of the purchaser subsequent to
				  the sale. Examples of such items are containers, labels, sacks, cans, boxes,
				  drums, and other similar items.
"Transportation devices" means items which are used to
				  transport and protect products for sale and to restrain product movement in a
				  single plane of direction. Examples of such items are pallets, dunnage,
				  strapping and similar materials used to brace or secure cargo for
				  transport.
B. Exempt uses.
				Packaging materials may be purchased tax exempt if the items are marketed with
				the product being sold and become the property of the purchaser. Packaging
				materials which do not become the property of the purchaser are subject to the
				tax.
Packaging material may be purchased exempt by industrial
				  manufacturers, processors or miners, regardless of whether they are returnable
				  or nonreturnable (see
				  23VAC10-210-320 ).
Transportation devices are not packaging materials and may
				  not be purchased tax exempt unless purchased for resale.
C. Taxable uses. Packaging materials and
				transportation devices, the ownership of which remains with the seller and does
				not pass to the customer are taxable. Persons who provide packaging and
				transportation services must pay the tax on all material used in providing such
				services unless the materials are resold to a customer and no transportation
				services are provided therewith.
D.
				Equipment. The tax applies to the purchase of equipment for use in the
				operation of a business even though such equipment may be used in connection
				with the shipment or sale of tangible personal property. Examples of property
				which is subject to the tax are truck bodies and trailers, tank and freight
				cars, containerized cargo, shopping carts and baskets, crates, dispensers,
				dishes, beverage glasses, and similar articles which are not resold and do not
				become the property of the purchaser.
Statutory Authority
§§ 58.1-203 and 58.1-609.3(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 23VAC10-210-430 - Coupons (redeemable)

Current through Register Vol. 40, No. 24, July 15, 2024
A.
				Manufacturer's coupons. The value of a manufacturer's coupon is included in the
				sales price of the advertised merchandise. For example, when a retailer accepts
				$.80 in cash and a manufacturer's coupon valued at $.20 for a product, the tax
				is computed on $1.00.
However, where a retailer redeems a manufacturer's coupon
				  for an amount in excess of the coupon's value, e.g., "double coupon value"
				  discounts, the excess is treated as a discount to the product's price and may
				  be deducted in computing the tax. For example, a retailer advertises that he
				  will give double value for all manufacturer's coupons. A customer purchases a
				  $3.00 jar of coffee and gives the retailer a $.50 manufacturer's coupon, thus
				  paying only $2.00 for the coffee. The tax is computed on $2.50 which is the
				  sales price of the coffee less the extra $.50 retailer discount.
B. Retailer's coupons. The value
				of a retailer's coupon is not included in the sales price of the advertised
				merchandise. For example, when a retailer accepts $.80 in cash and a retailer's
				coupon valued at $.20 for a product, the tax is computed on $.80. This coupon
				has no value to the retailer and is an advertisement of a discount.
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 23VAC10-210-450 - Credit for taxes paid to other states or their political subdivisions

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally. Any
				person who purchases tangible personal property in another state and who has
				paid a sales or use tax to such state or its political subdivision or both on
				the property, is granted a credit against the use tax imposed by Virginia on
				its use within this state for the amount of tax paid in the state of purchase.
				This credit does not require that the state of purchase grant a similar credit
				for tax paid to Virginia. This credit does not apply to tax erroneously charged
				or incorrectly paid to another state. For example, if a person purchases and
				takes delivery in Virginia of tangible personal property purchased from an
				out-of-state dealer who incorrectly charges out-of-state tax, no credit is
				available. The purchaser must apply to the out-of-state seller for
				refund.
B. Amount of credit. The
				credit provided in this section is equal to the tax paid to the state or
				political subdivision or both in which the property was purchased, but cannot
				exceed the Virginia use tax imposed on the property. For example, if property
				is purchased in a state which imposes a 6.0% sales and use tax, the credit is
				limited to the 5.3% (6.0% in the Hampton Roads and Northern Virginia Regions)
				use tax imposed by Virginia. For definitions of the "Hampton Roads Region" and
				the "Northern Virginia Region" see
				23VAC10-210-2070.
C. Claiming the credit. To obtain a credit
				for tax paid to another state or its political subdivision, a person must
				apply, by letter, to the department and include a copy of the appropriate
				invoice stating the amount of tax billed and the state or political subdivision
				or both to which it was paid. A person requesting credit may be required by the
				department to furnish an affidavit stating that the tax has been paid and has
				not been refunded.
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 23VAC10-210-470 - Dealer's records

Current through Register Vol. 40, No. 24, July 15, 2024
Every person who is liable for collection of sales tax or
				  remittance of use tax or both is required to keep and preserve for three years
				  adequate and complete records necessary to determine the amount of tax
				  liability. Such records must include:
a. A daily record of all cash and credit
				sales, including sales under any type of financing or installment plan in
				use;
b. A record of the amount of
				all merchandise purchased, including a bill of lading, invoice, purchase order
				or other evidence to substantiate each purchase;
c. A record of all deductions and exemptions
				claimed in filing sales or use tax returns, including exemption and resale
				certificates, returned or repossessed goods, and bad debts;
d. A record of all tangible property used or
				consumed in the conduct of the business;
e. A true and complete inventory of the stock
				on hand and its value, taken at least once each year.
Records must be open for inspection and examination at all
				  reasonable hours of the business day by the Department of Taxation. The dealer
				  may maintain such records on microfilm.
If an assessment has been made and an appeal to the
				  Commissioner or to court is pending, all records relating to the period covered
				  by such assessment must be preserved until the final disposition of the
				  appeal.
Statutory Authority
§§ 58.1-203 and 58.1-633 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-485 - Dealer's compensation or discount

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally. As compensation for accounting
				for and paying the state tax, a dealer is allowed a discount of 0.8%, 1.2%, or
				1.6%, depending on the volume of monthly taxable sales, of the first 3.0% of
				the state tax due in the form of a deduction, provided the amount due was not
				delinquent at the time of payment. No compensation is allowed on the remainder
				of the state sales tax or on the local tax. Dealers must compute the discount
				without regard to the number of certificates of registration that they hold
				(see subsection C of this section).
To compute the dealer's discount, a dealer (other than a
				  vending machine dealer) would multiply the 4.3% state tax listed on his return
				  by:
1. 0.01116 if monthly taxable
				sales are less than $62,501; or
2.
				0.00837 if monthly sales are at least $62,501 but are less than $208,001;
				or
3. 0.00558 if monthly taxable
				sales equal or exceed $208,001.
Any dealer whose average monthly sales tax liability exceeds
				  $20,000 is not eligible for the discount. No dealer discount is allowed on the
				  0.7% regional tax imposed in the Hampton Roads and Northern Virginia Regions.
				  For definitions of the "Hampton Roads Region" and the "Northern Virginia
				  Region" see
				  23VAC10-210-2070.
Examples:
Dealer A who makes taxable sales of $10,000 during the month
				  would report state and local tax of $530 ($430 state tax and $100 local tax),
				  from which he would retain a dealer's discount of $4.80, provided that his
				  return is timely filed and the state and local tax is timely paid. The $4.80
				  discount is computed by multiplying the 4.3% state tax ($430) by 0.01116 since
				  the dealer's monthly taxable sales volume is less than $62,501.
Dealer B who makes taxable sales of $250,000 during the month
				  would report state and local tax of $13,250 ($10,750 state tax and $2,500 local
				  tax), from which he would retain a dealer's discount of $55.99 provided that
				  his return is timely filed and the state and local tax is timely paid. The
				  $55.99 discount is computed by multiplying the 4.3% state tax ($10,750) by
				  0.00558 since the dealer's monthly taxable sales volume is greater than
				  $208,001.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-490 - Dealers' withdrawals from inventory

Current through Register Vol. 40, No. 24, July 15, 2024
Any person who withdraws an item of tangible personal
				  property for his own use from an inventory of property on which no tax has been
				  paid must report tax on the cost price of all property withdrawn for purposes
				  other than sale. For example, a retailer who purchases an inventory of clothing
				  exempt from the tax for purposes of resale, and who withdraws an item from such
				  inventory for personal use, gift or donation, must report tax on the cost price
				  of the item unless such gift or donation is otherwise exempt. Similarly, an
				  item withdrawn from inventory for a promotional give- away or other free
				  distribution, is subject to the tax at the time of withdrawal.
Unless it is known at the time of purchase that an item is
				  for use or consumption by the dealer, all inventory items intended to be resold
				  or used in an exempt manner may be purchased under certificates of
				  exemption.
For withdrawals from manufacturing inventory, see
				  23VAC10-210-410 and
				  23VAC10-210-920.
Statutory Authority
§§ 58.1-203 and 58.1-623 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-500 - Dentists, dental laboratories, and dental supply houses

Current through Register Vol. 40, No. 24, July 15, 2024
A. Dentists are deemed to be providing
				professional services and charges for their services are not subject to the
				tax. Similarly, dentists are deemed to be the consumers of all tangible
				personal property purchased for use in their practice except controlled drugs
				which may be purchased exempt from the tax.
The tax applies to sales to a dentist by a dental laboratory
				  or supplier of dentures, plates, braces and similar prosthetic devices, or the
				  component parts thereof, unless such dentures, braces, etc. are purchased on
				  behalf of a specific patient. If such items are purchased in bulk and then
				  dispensed to a particular patient, the original purchase will be subject to the
				  tax even if the items withdrawn from the bulk inventory are modified for a
				  specific patient. The tax does not apply to charges by the dentist to the
				  patient for such dentures, plates, braces, etc.
The tax applies to sales to a dentist of furnishings,
				  equipment, tools and all other dental supplies of any type.
B. Dental laboratories engaged in the
				production of dentures and the prosthetic items are deemed to be industrial
				manufacturers and qualify for the exemption set out in
				23VAC10-210-920. Dental
				laboratories making sales of tangible personal property to dentists must
				collect and pay the tax on all charges for such property without deduction for
				labor or other expenses.
C. Dental
				supply houses are those businesses primarily engaged in selling fixtures,
				equipment, instruments, materials and supplies to both dentists and dental
				laboratories. Dental supply houses must collect and pay the tax on retail sales
				of tangible personal property to dentists, dental laboratories, and other users
				unless a properly executed certificate of exemption is furnished by the
				purchaser.
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 23VAC10-210-530 - Employers selling to employees

Current through Register Vol. 40, No. 24, July 15, 2024
An employer selling tangible personal property to employees
				  for use or consumption must include the receipts from the sales in his gross
				  taxable sales. This applies even if the employer makes sales only to his
				  employees and not to the general public. Meals sold or furnished without charge
				  to employees are addressed in
				  23VAC10-210-930.
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 23VAC10-210-550 - Extension of time for filing return and paying tax

Current through Register Vol. 40, No. 24, July 15, 2024
A dealer may apply in writing to the Department of Taxation
				  for an extension of time for filing a return and paying the tax. The request
				  must be made before the return becomes delinquent and must state the necessity
				  for additional time.
Upon application to the Tax Commissioner, an extension may
				  be granted to the end of the calendar month in which the return is due or for a
				  period not exceeding 30 days.
No penalty will be charged during the period of the
				  extension, and where an extension is granted to the end of the calendar month,
				  no interest will accrue. Where an extension is granted beyond the end of the
				  calendar month in which the return is due, interest will accrue on the tax at
				  the rate prescribed in § 58.1-15 of the Code of Virginia from the original
				  due date of the return.
Dealer's discount will be allowed on extended returns
				  provided the return is filed and the tax paid before the expiration of the
				  extension.
Any dealer who fails to file the return or pay the full
				  amount of tax due before the expiration of the extension will be treated as if
				  no extension had been granted.
Statutory Authority
§§ 58.1-203 and 58.1-617 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-560 - Fabrication

Current through Register Vol. 40, No. 24, July 15, 2024
A. An operation
				which changes the form or state of tangible personal property is fabrication.
				Fabrication is distinguished from repair which is an operation that restores a
				used or worn piece of tangible personal property. Charges for repair are
				governed by
				23VAC10-210-3050.
B. A person regularly engaged in the
				fabrication of tangible personal property for sale at retail must collect and
				pay the tax on the sales price of the property. If the fabricator converts some
				of the property to his own use, he must pay the tax based on the fabricated
				cost (i.e., the cost to him) computed by totaling the cost of materials, labor
				and overhead charged to work in process. Freight inward to the plant on the
				materials is treated as an element of the cost of materials.
A fabricator who fabricates tangible personal property
				  principally or primarily for his own use or consumption and not principally or
				  primarily for sale or resale (e.g., as a contractor) is not entitled to any of
				  the production exemptions set out in
				  23VAC10-210-920.
The tax applies to the total charge for the fabrication of
				  tangible personal property on a special order for a consideration, including
				  labor, even if charges for labor are separately stated.
The tax applies to the charges for the fabrication of
				  tangible personal property for users or consumers who furnish, either directly
				  or indirectly, the materials used in the fabrication work. For example, a
				  tailor who makes an article of wearing apparel from materials furnished by the
				  customer must collect and pay the tax on the charge for making the
				  apparel.
For fabricators who are industrial manufacturers, see
				  23VAC10-210-920; for fabricators
				  who are also real estate construction contractors, see
				  23VAC10-210-410; for repairs, see
				  23VAC10-210-3050.
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 23VAC10-210-570 - Fairs, flea markets, circuses, carnivals, etc

Current through Register Vol. 40, No. 24, July 15, 2024
A. Any person selling tangible personal
				property at fairs, flea markets, carnivals, circuses, etc. must hold a
				certificate of registration to collect the sales tax and is required to collect
				and remit the tax on all such sales. For purposes of collection of the tax, no
				distinction is made between profit and nonprofit vendors. Persons selling at
				fairs, flea markets, carnivals and circuses do not qualify for the "occasional
				sale" exemption set forth in
				23VAC10-210-1080. Any person
				selling at a fair, flea market, carnival or circus should contact the
				department to obtain a certificate of registration for purposes of making sales
				at the fair, flea market, etc. However, nothing contained in this section shall
				prohibit the department from authorizing sponsors or operators of fairs,
				carnivals, flea markets, circuses, etc. to remit the tax collected by persons
				selling at such events. Any operator or sponsor seeking authorization to remit
				tax on behalf of participants must apply in writing to the
				department.
B. Tangible personal
				property used or consumed in operating fairs, flea markets, circuses, amusement
				parks, etc. is subject to the tax at the time of purchase. If the property is
				purchased outside of Virginia, the purchaser is liable for the use tax. A
				credit against use tax liability may be allowed for sales or use tax paid to
				another state or its political subdivision. (See
				23VAC10-210-450.)
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 23VAC10-210-590 - Feed making

Current through Register Vol. 40, No. 24, July 15, 2024
When used directly in making feed for sale or resale, the
				  tax does not apply to the following items:
1. Machinery, tools, or repair
				parts;
2. Cereal grains and other
				feed ingredients;
3. Fuel, power,
				or energy; or
4. Supplies.
Feed ingredients include drugs, vitamins, minerals,
				  nonprotein nitrogen, supplements, and additives. Tangible personal property
				  used in administration, distribution, or indirectly in feed making, such as in
				  heating and illumination of a building, is subject to the tax.
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 23VAC10-210-595 - Financial institutions

Current through Register Vol. 40, No. 24, July 15, 2024
A.
				Purchases. The tax applies to purchases of tangible personal property by all
				national, state and local banks, savings and loan associations, and loan and
				finance companies.
B. Sales. When
				any bank, savings and loan association, or loan and finance company engages in
				selling, leasing or renting tangible personal property to consumers or users,
				it must register as a dealer and collect and pay the tax to the Department of
				Taxation. The tax applies to all sales even if the property has been
				repossessed or obtained by default of the borrower.
The rental of safe deposit boxes does not qualify as the
				  rental of tangible personal property and is not subject to the tax. For
				  trustees, see
				  23VAC10-210-6010.
Statutory Authority: §
											58.1-203 of the Code of Virginia.