reglab/statecodes huggingface dataset:
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-610 - Florists and nurserymen

Current through Register Vol. 40, No. 24, July 15, 2024
A.
				Generally. The tax applies to retail sales of flowers, potted plants,
				shrubbery, nursery stock, sod, wreaths, bouquets, and similar items.
B. Transplanting. When a nurseryman, florist
				or other person makes retail sales of shrubbery and similar items, and as a
				part of the transaction agrees to transplant them on the land of the purchaser
				for a lump sum, the tax applies to the total charge. The tax does not apply to
				the charge for transplanting if the charge is separately stated on the
				invoice.
C. Landscape contractors.
				Any landscaper, nurseryman, or contractor who goes beyond the sale and planting
				of shrubbery, sod, etc. and contracts to grade, seed and fertilize lawns or to
				provide periodic fertilizing or weed killing treatments is deemed to be a
				consumer of all tangible personal property used in performing such service and
				must pay the tax on such property at the time of purchase. The charge to the
				customer for providing the service is not subject to the tax.
D. Telephone orders. For florists conducting
				transactions through a florist's telegraphic or telephonic delivery
				association, the following rules apply in the computation of tax liability:
1. On an order taken by a Virginia florist
				and telegraphed or telephoned to a second florist in Virginia for delivery in
				the state, the first florist is liable for the tax. Any service, telephone or
				other charges for the order are a part of the selling price subject to the
				sales tax.
2. On an order taken by
				a Virginia florist and telegraphed or telephoned to a second florist outside
				Virginia for delivery outside Virginia, the Virginia florist is liable for the
				tax. Any service, telephone or other charges for the order are a part of the
				selling price subject to the sales tax.
3. On an order a Virginia florist receives by
				telephone or telegraph from another florist located either inside or outside
				Virginia, the receiving florist is not liable for the tax. If the order
				originated in Virginia, the tax is due and payable by the first Virginia
				florist who took the original order and relayed the instructions to the second
				florist.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-630 - Fuels for domestic consumption

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally. The state sales and use tax
				does not apply to purchases of artificial or propane gas, firewood, coal or
				heating oil for domestic consumption.
B. Domestic consumption defined. "Domestic
				consumption" is the use of artificial or propane gas, firewood, coal, or home
				heating oil by an individual for other than business, commercial, or industrial
				purposes. The renting or leasing of residential units is considered commercial
				usage.
Domestic consumption is restricted to fuels used by
				  individuals; purchases of fuel by groups or organizations will be subject to
				  the tax unless the fuel purchased is for domestic consumption by an individual.
				  For example, an organization may purchase firewood to be given away to indigent
				  persons for use in heating their own homes; this transaction would be deemed a
				  purchase for domestic consumption. Purchases by groups or organizations for use
				  in their own facilities are not purchases for domestic consumption.
Domestic consumption usage is not restricted to heating
				  purposes, but may also include cooking or heating water.
The term "domestic consumption" includes purchases of fuel
				  by:
(i) an owner or lessee for use in
				a single-family dwelling in which he resides;
(ii) individual residents for use in
				apartments, townhouses, trailer courts, condominiums or other multi-family
				dwellings in which they reside; and
(iii) a condominium or similar owner cooperative association
				provided such association is comprised solely of the owners of the dwelling and
				more than 50% of the fuel purchased is for use in owner-occupied
				units.
The term "domestic consumption" does not include purchases
				  by:
(i) nonprofit churches, civic or
				other charitable groups, except as set forth above;
(ii) businesses operated by nonprofit
				groups;
(iii) profit hospitals,
				nursing homes or homes for adults;
(iv) profit schools or institutions of
				learning;
(v) lessors of
				apartments, trailer courts, condominiums, rooming houses or other multi-family
				dwellings; fraternities or sororities;
(vi) hotels, motels, inns, cabins or lodges;
				and
(vii) any commercial, business
				or industrial operations.
Purchases of heating fuels for their own use or consumption
				  by persons or entities who are entitled to a general sales tax exemption (for
				  example:
(i) nonprofit schools and
				institutions of learning;
(ii)
				licensed nonprofit hospitals, nursing homes, and homes for adults;
(iii) nonprofit volunteer fire and rescue
				squads; and
(iv) federal, state, or
				local governments) are not subject to sales and use tax (state or
				local).
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-650 - Furniture and storage warehousemen

Current through Register Vol. 40, No. 24, July 15, 2024
Furniture and storage warehousemen are primarily engaged in
				  the business of moving, storing, packing and delivering tangible personal
				  property belonging to other people. These activities are services and are not
				  subject to tax. The tax does apply, however, to crating, boxing, packing
				  materials, etc., purchased by warehousemen for use in the performance of such
				  services. Warehousemen are also required to collect and pay the tax on retail
				  sales of furniture or other tangible personal property.
An operator of a furniture and storage warehouse who is also
				  engaged in business as a common carrier of property by motor vehicle is not
				  entitled to any exemption under
				  23VAC10-210-370 (common carrier of
				  property) on purchases made for the conduct or operation of the business of
				  storage.
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 23VAC10-210-660 - Gas, electricity and water

Current through Register Vol. 40, No. 24, July 15, 2024
The tax does not apply to gas, electricity or water when
				  delivered to consumers through mains, lines or pipes.
The tax applies to sales of oxygen, acetylene, hydrogen and
				  liquefied petroleum gases to consumers unless the sales are exempt under
				  23VAC10-210-920 (manufacturers,
				  processors, etc.),
				  23VAC10-210-50 (agricultural
				  producers for market) or some other specific ground. The tax does not apply to
				  sales of such gases for resale.
Retail sales of bottled water are taxable.
Statutory Authority
§§ 58.1-203 and 58.1-609.1(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 23VAC10-210-670 - Gift certificates

Current through Register Vol. 40, No. 24, July 15, 2024
The sale of a gift certificate is not taxable. When the
				  owner of a gift certificate redeems it, in whole or in part, for tangible
				  personal property, the transaction is a taxable sale. For example, if the owner
				  of a gift certificate valued at $25 purchases a $15 pair of shoes, the tax on
				  the $15 sale must be collected by the dealer and paid to the department. When
				  the owner redeems the remaining $10 value of the certificate, the tax on the
				  sale must be collected at that time by the dealer.
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 23VAC10-210-680 - Gifts purchased in Virginia

Current through Register Vol. 40, No. 24, July 15, 2024
If a resident or nonresident buys a gift in Virginia and
				  requests the seller to ship or mail such gift to another person, the purchaser
				  is deemed to receive title to the gift at the time of purchase and the
				  transaction is therefore taxable in Virginia. The location of the recipient of
				  the gift has no bearing upon the taxability of the transaction; therefore, even
				  if the recipient is located outside Virginia the sale is not a sale in
				  interstate commerce. The following example illustrates this concept.
Example: A purchases a watch for $200 from a Virginia
				  merchant, M, and tells M to send the watch to B who lives in Maryland. A must
				  pay the sales tax of $10.60 to M at the time of purchase.
The recipient of the gift ultimately receives title to the
				  gift from the purchaser and not the merchant and there is no relationship
				  between the merchant and the recipient.
The total rate of the state and local sales and use tax in
				  localities that fall within the Hampton Roads and Northern Virginia Regions is
				  6.0% (4.3% state, 0.7% regional, and 1.0% local). The provisions of this
				  section apply to transactions sourced to the Hampton Roads Region and the
				  Northern Virginia Region, mutatis mutandis. For definitions of the "Hampton
				  Roads Region" and the "Northern Virginia Region" see
				  23VAC10-210-2070.
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 23VAC10-210-691 - Governments; sales by

Current through Register Vol. 40, No. 24, July 15, 2024
A.
				Generally. Except as provided in this section, sales by the Commonwealth, its
				agencies and political subdivisions generally are taxable.
Since the obligation to collect the tax cannot be imposed
				  upon the federal government, purchases of tangible personal property from the
				  federal government or its agencies, are subject to the use tax, except as
				  provided in this section and
				  23VAC10-210-692 A or unless the
				  items are otherwise exempt. Purchases from the state and local governments are
				  subject to the use tax where the state agency or locality does not collect the
				  sales tax from the purchaser. See
				  23VAC10-210-6000 for a further
				  explanation of the use tax.
Any state agency or locality making sales of tangible
				  personal property not otherwise exempt shall register as a dealer with the
				  department and collect and remit the sales tax on its sales. Any agency or
				  locality collecting the tax shall be entitled to the dealer's discount. See
				  23VAC10-210-480.
B. Exempt sales. Sales by the state, its
				agencies, or political subdivisions of the following are exempt from the tax:
1. School lunches served to pupils and
				employees of schools and subsidized by any level of government;
2. School textbooks by a local school board
				or authorized agency, or by state educational institutions at any level for use
				of students attending such educational institutions.
3. Copies of official documents or records
				such as:
a. A Certificate in Good
				Standing;
b. Corporate
				charters;
c. Birth and death
				certificates;
d. Executor
				qualification certificates;
e. Jury
				lists, proceedings and debates, calendars of events, transcripts, and
wills;
f. Driving records and accident reports;
				and
g. Photos, summonses, and
				offense reports.
The above list is intended to be exemplary and not all
				  inclusive.
Materials provided by the State Board of Elections pursuant
				  to §§ 24.2-404 and 24.2-405 of the Code of Virginia are exempt from
				  the tax.
Official flags of the United States, the state or any
				  county, city or town in Virginia sold by a governmental agency are exempt from
				  the tax.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-692 - Government areas; sales within

Current through Register Vol. 40, No. 24, July 15, 2024
A. Officers' clubs and similar entities.
				Sales to or by officers' clubs, noncommissioned officers' clubs, officers'
				messes, noncommissioned officers' messes, and post exchanges organized,
				operated and controlled under Department of Defense regulations are not subject
				to the tax. The use tax does not apply to persons who make purchases for their
				personal use from such entities.
B.
				Private concessionaires. All retail sales made by private concessionaires
				within a federal area are subject to the tax to the same extent it applies to
				retail sales elsewhere in the state.
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 23VAC10-210-694 - Diplomatic exemption

Current through Register Vol. 40, No. 24, July 15, 2024
Pursuant to the provisions of the Vienna Convention on
				  Diplomatic Relations and the Vienna Convention on Consular Relations, no sales
				  or use tax is applicable to sales to or purchases by certain foreign diplomats
				  or missions. Exemption cards are issued by the United States Department of
				  State and bear a photograph and name of the diplomat eligible for exemption in
				  the case of individual diplomat cards, and, in the case of mission cards, the
				  person entitled to make official purchases for the mission. The extent to which
				  an individual or mission is exempt from the tax is illustrated on the face of
				  the card. In order to qualify for exemption, the purchase must be made by the
				  person to whom the card is issued. No exemption certificate is required;
				  however, the record of the sale must indicate the exemption card number of the
				  purchaser.
Statutory Authority
§§ 58.1-203 and 58.1-609.1(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 23VAC10-210-700 - Harvesting of forest products

Current through Register Vol. 40, No. 24, July 15, 2024
A. Definitions. The following terms, when
				used in this regulation, shall have the following meanings, unless the context
				clearly indicates otherwise:
"Direct use" or "directly used" means those items that are
				  both indispensable to the harvesting of forest products and which are used
				  immediately in the harvesting of forest products.
"Harvester" means a person who engages in the business of
				  harvesting forest products.
"Harvesting of forest products" means the business of
				  severing products from forests for sale or for use as a component part of a
				  product to be sold.
B.
				Exempt items. A harvester's purchase of machinery and tools and their repair
				parts, fuel, power, energy, or supplies used directly in the harvesting of
				forest products for sale or for use as a component part of a product to be sold
				is exempt from the tax.
C. Direct
				use. A harvester's direct use of machinery and tools, fuel, power, energy, or
				supplies in the harvesting of the forest products is exempt from the tax. A
				harvester's use of machinery and tools, fuel, power, energy, or supplies
				indirectly in the harvesting of forest products or in any other activity is
				subject to the tax.
Repair or replacement parts used to repair, restore, or
				  refurbish machinery and tools which are directly used in the harvesting of
				  forest products are also exempt from the tax.
D. Clearing activities. Machinery and tools,
				etc., used in the clearing of land or construction of roads to open up a
				logging site, the clearing of trash from the harvesting site, or the
				transportation of the severed product from the harvesting site are not exempt
				from the tax since such items are not used directly in harvesting forest
				products.
E. Typical exempt items.
				A harvester may purchase the following items exempt of the tax if he uses such
				items directly in his harvesting activities:
1. Axe;
2. Bulldozer (Crawler tractor with a rear
				mounted winch with cables) - if used to pull logs out of the woods;
3. Cables - if used to pull logs out of the
				woods;
4. Chain saw;
5. Fork lift or lift truck used to move logs
				at harvesting site;
6. Hydraulic
				slasher;
7. Log cart;
8. Oil - if used in tractor or other log
				handling equipment;
9. Repair parts
				for machinery and tools used directly in the harvesting of forest
				products;
10. Saw blades;
11. Saws;
12. Shearers;
13. Skidders;
14. Tires - if used on bulldozer or tractor
				to pull logs out of the woods;
15.
				Tractor; and
16. Wedges.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-720 - Hospitals and nursing homes

Current through Register Vol. 40, No. 24, July 15, 2024
A. Hospitals and nursing homes conducted for
				profit. A hospital or nursing home is primarily engaged in the business of
				selling services and is a user or consumer of all tangible personal property
				purchased for use or consumption in connection with its operations. Each is
				required to pay the tax to its vendor at the time of purchase.
B. Hospitals and licensed nursing homes
				conducted not for profit. The tax does not apply to sales of tangible personal
				property to such hospitals or licensed nursing homes, for use or consumption by
				them, and paid for out of their own funds.
C. Hospitals and nursing homes (conducted for
				profit and not for profit.) When any hospital or nursing home, through any
				division or department, engages in selling tangible personal property, it must
				register as a dealer and collect and pay the tax.
For sales of medicines, drugs and certain other enumerated
				  items of tangible personal property sold on prescriptions of licensed
				  physicians or dentists,
				  23VAC10-210-940.
D. Clinics. Unless a clinic is an integral
				part of a hospital conducted not for profit or is itself licensed as a hospital
				under the provisions of § 32.1-123 of the Code of Virginia and conducted
				not for profit, sales to such a clinic are taxable.
E. Hospital cooperatives and hospital
				corporation conducted not for profit. The tax does not apply to sales of
				tangible personal property to hospital cooperatives or hospital corporations
				conducted not for profit when organized and operated for the sole purpose of
				providing services exclusively to hospitals conducted not for profit.
F. Homes for adults conducted not for profit.
				Effective July 1, 1980, the tax does not apply to sales of tangible personal
				property to homes for adults as defined by § 63.1-172 of the Code of
				Virginia conducted not for profit. The tax applies to sales of tangible
				personal property to all other homes for adults whether conducted for profit or
				not.
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 23VAC10-210-730 - Hotels, motels, tourist camps, etc

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally. The tax applies to the sale or
				charge for any room or rooms, lodgings or accommodations furnished to
				transients by any hotel, motel, inn, tourist camp, tourist cabin, camping
				grounds, club, or other similar place. The tax applies to all sales of tangible
				personal property by such businesses. For meals, see
				23VAC10-210-930.
B. Accommodations furnished for 90 continuous
				days. The tax does not apply, however, to rooms, lodgings or accommodations
				supplied to a guest for a period of 90 continuous days or more. After a
				transient has occupied a room or received other accommodations for 90
				continuous days or more, the dealer furnishing the room or other accommodations
				may refund any sales tax actually collected from the person. In filing a
				subsequent return with the Department of Taxation, the dealer may deduct from
				gross sales in the place provided the amount of the charges for which the tax
				was refunded.
C. Charges in
				connection with accommodations. Any additional charges made in connection with
				the rental of a room or other lodging or accommodations are deemed to be a part
				of the charge for the room and are subject to the tax. For example, additional
				charges for movies, local telephone calls and similar services are subject to
				the tax. Toll charges for long-distance telephone calls are not subject to the
				tax.
D. Purchases. Purchases of
				furniture, linens, carpeting, drapes, and other tangible personal property by
				such businesses are taxable at the time of purchase.
E. Computerized reservation systems. The
				charge to a hotel, motel or similar business for a computerized reservation
				system which includes, within a single contract, the provision of a printer or
				similar hardware and a charge for the use of the system based upon frequency of
				usage or number of rooms is deemed to be a service transaction and no tax is
				applicable to charges for such service. The entity providing the service must
				pay tax on any tangible personal property used in the provision of the
				service.
Statutory Authority
§§ 58.1-203 and 58.1-609.5(8) of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-750 - Indians

Current through Register Vol. 40, No. 24, July 15, 2024
The tax does not apply to sales made by Indians to Indians
				  on their reservation. Sales by outsiders to Indians, sales by Indians to
				  outsiders, and all sales made off the reservation are subject to the sales tax.
				  Indians selling to outsiders on the reservation are required to register as
				  dealers and collect the tax from their purchasers.
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 23VAC10-210-760 - Innovative high technology industries and research; generally

Current through Register Vol. 40, No. 24, July 15, 2024
Generally, any person producing a "high technology" or
				  technologically innovative product, including systems, for sale or resale is
				  entitled to the industrial manufacturing exemptions set forth in
				  23VAC10-210-920. In addition, a
				  person engaged in basic research or research and development activities in the
				  experimental or laboratory sense which have as their ultimate goal the
				  advancement of technology, the development of new products or processes, or the
				  improvement of existing products or processes is generally entitled to the
				  research exemption set forth in
				  23VAC10-210-3070 through
				  23VAC10-210-3074. Sales of
				  tangible personal property by a high technology business are generally subject
				  to the sales tax unless the seller takes from the purchaser a valid certificate
				  of exemption. As set forth in 23VAC10-160-4040, some transactions which involve
				  both the provision of personal services and the sale of tangible personal
				  property are not subject to the tax. Purely service transactions which do not
				  involve a transfer of tangible personal property are also not subject to the
				  tax.
High technology businesses already located or planning to
				  locate in Virginia are encouraged to request rulings from the Tax Commissioner
				  in order to clarify the exemptions available to them under the Virginia Retail
				  Sales and Use Tax Act.
Statutory Authority
§§ 58.1-203, 58.1-609.5(6) and 58.1-609.5(7) of
					 the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-761 - Innovative high technology industries; application of industrial manufacturing exemptions

Current through Register Vol. 40, No. 24, July 15, 2024
The industrial manufacturing exemptions are explained in
				  detail at 23VAC10-210-920. Generally, those
				  items exempted from the tax include materials that become a component part of
				  finished products, machinery and tools (including computer hardware and
				  software) that are used directly in production, power used to run exempt
				  machinery, tangible personal property used directly in production line testing
				  and quality control, and the materials, containers, labels, etc., used for the
				  packaging of finished products. As stated in
				  23VAC10-210-920, the exemption
				  applies only to the manufacture of products for sale or resale; thus, items
				  used primarily in the production of products for ones' own use are not entitled
				  to the industrial manufacturing exemption. The preponderance of use test, which
				  is applicable to tangible personal property used both in a taxable and exempt
				  manner by an industrial manufacturer, is explained in
				  23VAC10-210-920.
Statutory Authority
§§ 58.1-203, 58.1-609.5(6) and 58.1-609.5(7) of
					 the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-762 - Innovative high technology industries; application of research and development exemptions generally

Current through Register Vol. 40, No. 24, July 15, 2024
The exemption available for research activities is explained
				  in detail at
				  23VAC10-210-3070 through
				  23VAC10-210-3074. To qualify for
				  the exemption, tangible personal property must be used directly and exclusively
				  in basic research or research and developmental activities in the experimental
				  or laboratory sense. Generally, a research activity which has as its goal the
				  advancement of existing knowledge or technology, the development of new uses
				  for existing products, technology or processes, or the improvement of existing
				  products, technology or processes will be entitled to the exemption. Thus, most
				  research into innovative technologies or fields will qualify for the research
				  exemption. However, the production of management studies and similar projects
				  does not constitute exempt research under
				  23VAC10-210-3070 through
				  23VAC10-210-3074 as such projects
				  do not involve experimental or laboratory research.
Statutory Authority
§§ 58.1-203, 58.1-609.5(6) and 58.1-609.5(7) of
					 the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-764 - Innovative high technology industries; true object test

Current through Register Vol. 40, No. 24, July 15, 2024
Certain "mixed" transactions that involve both the sale of
				  tangible personal property and the provision of personal services by the vendor
				  are not taxable. Those transactions deemed exempt are ones in which the sale of
				  tangible personal property is inconsequential to the services provided by the
				  vendor and for which a lump sum charge is made by the vendor.
The procedure for determining whether a mixed transaction is
				  nontaxable is set forth in
				  23VAC10-210-4040. Liability for
				  the tax depends on whether the true object of the transaction is to obtain a
				  nontaxable service or taxable tangible personal property. If the true object is
				  to obtain tangible personal property, a taxable sale occurs.
Statutory Authority
§§ 58.1-203, 58.1-609.5(6) and 58.1-609.5(7) of
					 the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-766 - Innovative Technology Authority

Current through Register Vol. 40, No. 24, July 15, 2024
The Innovative Technology Authority is exempt from the sales
				  and use tax under § 9-262 of the Code of Virginia on all of its purchases,
				  leases or rentals of tangible personal property. The application of the tax
				  generally to political subdivisions such as the Innovative Technology Authority
				  is set forth in
				  23VAC10-210-690 through
				  23VAC10-210-694. In addition, all
				  tangible personal property purchased, leased or rented by a nonprofit college
				  or university in conjunction with research sponsored, encouraged or inspired by
				  the Innovative Technology Authority or the Center for Innovative Technology is
				  exempt from the tax pursuant to
				  23VAC10-210-4020.
Effective July 1, 1986, tangible personal property withdrawn
				  from inventory for donation to the Innovative Technology Authority, Center for
				  Innovative Technology, or nonprofit colleges or universities is not taxable to
				  the donor pursuant to § 58.1-609.8(5) of the Code of Virginia.
For additional information on the manufacturing exemptions,
				  see 23VAC10-210-920; for the research
				  exemption, see
				  23VAC10-210-3070 through
				  23VAC10-210-3074; for the "true
				  object" test, see
				  23VAC10-210-4040.
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 23VAC10-210-770 - Interior decorators

Current through Register Vol. 40, No. 24, July 15, 2024
The tax does not apply to an interior decorator's charges
				  for services. When a decorator goes beyond the rendition of services and sells
				  tangible personal property, the decorator must register as a dealer and collect
				  and pay the tax on retail sales. When a decorator makes a lump sum charge for
				  services and furnishes tangible personal property, the tax applies to the total
				  charge, unless the charge for services is billed separately from the tangible
				  personal property.
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 23VAC10-210-780 - Interstate and foreign commerce

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally. The tax does not apply to sales
				of tangible personal property in interstate or foreign commerce. A sale in
				interstate or foreign commerce occurs only when title or possession to the
				property being sold passes to the purchaser outside of Virginia and no use of
				the property is made within Virginia. The following examples illustrate
				transactions in interstate and foreign commerce to which the tax does not
				apply:
1. The sale of tangible personal
				property delivered to the purchaser outside of the state in the seller's
				vehicle;
2. The sale of tangible
				personal property delivered to the purchaser outside of the state by an
				independent trucker or contract carrier hired by the seller;
3. The sale of tangible personal property
				delivered by the seller to a common carrier or to the U.S. Post Office for
				delivery to the purchaser outside of the state;
4. The purchase of tangible personal property
				for resale and immediate transportation out of the state by a dealer properly
				registered in another state provided a valid certificate of exemption is
				secured by the Virginia seller.
As used in this regulation, the term "foreign commerce"
				  includes the delivery to a factor or agent of tangible personal property for
				  foreign export, provided the property is delivered by the seller to the factor
				  or export agent in the seller's vehicle, by common carrier, by licensed
				  contract carrier or independent trucker hired by the seller or by U.S.
				  mail.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-790 - Kennels, stables and pet shops

Current through Register Vol. 40, No. 24, July 15, 2024
The tax does not apply to charges for keeping pets.
				  Operators of kennels, stables and pet shops are required to pay the tax on
				  purchases of tangible personal property used in their operations. Sales of pets
				  are subject to the tax. The sale or rental of riding horses is also 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 23VAC10-210-800 - Labels, tags and nameplates

Current through Register Vol. 40, No. 24, July 15, 2024
The tax does not apply to purchases of labels, tags or
				  nameplates when used solely for packaging tangible personal property for sale.
				  These purchases become part of the product for sale or resale.
The tax does not apply to purchases of such items when they
				  provide information about the nature, quality, maker, price, size, operation,
				  maintenance or destination of the tangible personal property packaged for
				  sale.
The tax does apply to purchases of inserts and invoices,
				  etc. For manufacturers, 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 23VAC10-210-810 - Laundries and dry cleaners

Current through Register Vol. 40, No. 24, July 15, 2024
The tax applies to all tangible personal property purchased
				  by laundries and dry cleaners for use in providing services. This includes
				  machinery, equipment, repair parts, materials and supplies. Services rendered
				  by these operators are not taxable. However, when the operators go beyond the
				  rendition of services and sell clothing or other articles of tangible personal
				  property, they must register as dealers and collect and pay the applicable
				  tax.
The tax does not apply to receipts from coin operated
				  laundry and dry cleaning devices. The tax does apply to all tangible personal
				  property purchased by coin operated laundries for use in providing services,
				  including machinery, equipment, repair parts, materials and supplies. For linen
				  supply operations, see
				  23VAC10-210-860.
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 23VAC10-210-820 - Lay-away and will-call sales

Current through Register Vol. 40, No. 24, July 15, 2024
A sale where delivery is conditional on payment of the
				  amount due on the price of the sale is not completed until the amount due is
				  received by the seller and is taxable when the property is delivered to the
				  customer. For credit and installment sales, see
				  23VAC10-210-440.
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 23VAC10-210-830 - Leased departments

Current through Register Vol. 40, No. 24, July 15, 2024
When a dealer leases certain of its departments to other
				  persons selling tangible personal property and the lessees keep their own
				  collections on retail sales from the leased department, each lessee must obtain
				  a Certificate of Registration and make separate monthly returns and payments.
				  If the lessor of such departments has custody of the records for the leased
				  departments and makes collections of their accounts, the lessor may, as agent
				  for the lessees, make a return for the retail sales and taxable purchases for
				  each department and pay the taxes due. With the written authorization of the
				  Department of Taxation, the lessor may file a combined return reporting the
				  sales of both the lessor and the lessees. A lessee is not relieved of his
				  liability if the lessor fails to make the proper returns or pay the taxes
				  due.
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 23VAC10-210-840 - Leases or rentals

Current through Register Vol. 40, No. 24, July 15, 2024
A.
				Generally. Any person engaged in the business of leasing or renting tangible
				personal property to others is required to register as a dealer and collect and
				pay the tax on gross proceeds. A lessor of tangible personal property whose
				place of business is outside this state and who leases or rents tangible
				personal property to Virginia customers is required to register as a dealer and
				to collect and pay the tax on the gross proceeds. Generally, the tax applies to
				leases or rentals of machinery and equipment which is leased or rented without
				an operator.
B. Gross proceeds,
				defined. "Gross proceeds" means the charges made or voluntary contributions
				received for the lease or rental of tangible personal property computed with
				the same deductions, where applicable, as for sales price in
				23VAC10-210-4000. The term "gross
				proceeds" includes any finance or interest charges, insurance charges, charges
				for property tax on the property being leased, and other similar charges.
Gross proceeds also includes any service charges in
				  connection with the lease of property. For example, if a dealer leases a gas
				  cylinder and in connection with such lease also imposes a $10 "demurrage"
				  charge because the customer fails to return the cylinder within the allotted
				  time, the $10 charge will also be subject to the tax.
C. Property for use in taxable lease or
				rental. Tangible personal property for future use by a person for taxable lease
				or rental as an established business may be purchased tax exempt under a
				certificate of exemption.
D.
				Exclusions for "lease" or "rental." The term "lease" or "rental" does not
				include the leasing, renting or licensing of copyright audio or video tapes and
				films for public exhibition at motion picture theatres or by licensed radio and
				television stations. Receipts from such "leases" or "rentals" are not subject
				to the tax.
Statutory Authority
§§ 58.1-203, 58.1-602, 58.1-603 and
					 58.1-609.10(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 23VAC10-210-850 - Liability of corporate and partnership officers; penalty

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally. Any corporate officer or
				partnership officer who willfully evades, or who fails to pay, collect or
				truthfully account for and remit sales and use tax is liable for a penalty
				equal to the amount of tax evaded, not collected, not paid or not accounted for
				and paid and shall also be guilty of a Class 1 misdemeanor.
Any corporate or partnership officer who willfully fails to
				  file sales and use tax returns, maintain records or supply information is
				  guilty of a Class 1 misdemeanor.
B. "Corporate or partnership officer,"
				defined. A "corporate or partnership officer," as used in this regulation,
				means an officer or employee of a corporation or a member or employee of a
				partnership who has a duty to collect, pay, account for and remit, file
				returns, or retain and supply records relative to the sales and use tax and
				who:
1. Had knowledge of evasion of the tax or
				failure to collect, pay, account for and remit the tax or failure to file
				returns or retain and supply records; and
2. Had the authority to prevent such evasion
				or failure.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-860 - Linen supply

Current through Register Vol. 40, No. 24, July 15, 2024
A person engaged in the business of maintaining and
				  preparing textile products for rental or lease is a lessor of tangible personal
				  property and must collect and pay the tax on gross rental receipts. This
				  includes the rental of coats, caps, aprons, dresses, uniforms, smocks, towels,
				  linens, diapers and similar articles to individuals, barber shops, beauty
				  parlors, work shops, and other establishments. Items used exclusively for
				  rental purposes can be purchased tax exempt.
Tangible personal property including machinery, tools,
				  repair parts or replacements thereof and supplies and materials used directly
				  by an industrial processor engaged in maintaining and preparing textile
				  products for rental or lease is not subject to tax. For laundry and dry
				  cleaning establishments, see
				  23VAC10-210-810.
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 23VAC10-210-880 - Local sales and use taxes

Current through Register Vol. 40, No. 24, July 15, 2024
Every county and city imposes a 1% local sales and use tax.
				  The 1% local tax is administered and collected by the Department of Taxation in
				  the same manner as the state sales and use tax and is subject to all of the
				  provisions governing the state tax, including the application of penalties and
				  interest. Therefore, exemptions from the state sales and use tax are also
				  applicable to the local sales and use tax. (For exception relating to local tax
				  on fuels for domestic consumption, see
				  23VAC10-210-630 ).
Out-of-state dealers who hold Certificates of Registration
				  to collect the use tax from their customers for payment to the state must, to
				  the extent reasonably practicable in filing their use tax returns, break down
				  shipments into Virginia according to the city or county of destination. Where
				  this is not reasonably practicable, the dealer may pay the local use tax on
				  such shipments to the state without attempting to assign those particular
				  shipments to a specific city or county.
Statutory Authority
§§ 58.1-203 and 58.1-605 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-900 - Machinists, foundrymen and pattern makers

Current through Register Vol. 40, No. 24, July 15, 2024
The tax applies to dies, castings, patterns, tools,
				  machinery and other tangible personal property made by machinists, foundrymen
				  and pattern makers. However, if such items are purchased by an industrial
				  manufacturer, processor, etc., for direct use in manufacturing, etc., or
				  pursuant to any other exemption, the purchase may be made under a certificate
				  of exemption. (For manufacturers, processors, etc., see
				  23VAC10-210-920.)
When machinists, foundrymen, etc., perform fabrication, the
				  total charge for such fabrication is subject to the tax. For example, if a
				  machinist takes customer-supplied metal piping and cuts threads into such
				  piping, he has fabricated a new item and the total charge is subject to the
				  tax.
Machinists, foundrymen and pattern makers engaged in making
				  or fabricating tangible personal property for sale or resale may qualify for
				  exemption as an industrial manufacturer or processor. (See
				  23VAC10-210-920.)
Statutory Authority: §
											58.1-203 of the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-970 - Microfilm and microfiche copies of documents

Current through Register Vol. 40, No. 24, July 15, 2024
Sales of microfilm and microfiche copies of documents and
				  other printed or other graphic matter are taxable as sales of tangible personal
				  property. A retailer of microfilm or microfiche copies should collect sales tax
				  on the total sales price of furnishing the microfilm or microfiche to the
				  customer, even though a separate charge for services may have been billed to
				  the customer. Also, where the customer furnishes the microfilm or microfiche to
				  be used in copying documents, the sales tax would apply to the charge for
				  making the copies.
The retailer may purchase raw materials and supplies that
				  become component parts of the finished product under the resale certificate of
				  exemption. Also, if the retailer orders reproductions of microfilm or
				  microfiche that he has produced, on a customer's behalf (i.e., for resale to a
				  customer), he may purchase them under a resale certificate of exemption;
				  however, he must collect sales tax from the customer purchasing such
				  reproductions.
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 23VAC10-210-980 - Monuments and memorial stones

Current through Register Vol. 40, No. 24, July 15, 2024
The tax applies to retail sales of memorial stones,
				  monuments and markers without deduction for labor used in cutting and marking
				  them. The installation or erection charge, if separately stated, is not
				  taxable. However, the person making the installation must pay the tax on the
				  materials purchased for use in the installation at the time of purchase. If the
				  installation or erection charge is not separately stated, the tax applies to
				  the entire sales price.
Statutory Authority
§ 58.1-203 of the Code of Virginia.