Agencies | Governor
Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Retail Sales and Use Tax [23 VAC 10 ‑ 210]
Maintenance Contracts and Warranty Plans
General Information
Action Summary 23 VAC 10-210-910 - Maintenance Contracts and Warranty Plans; Implement 1994 General Assembly action changing the sales and use tax application to parts and labor maintenance contracts.
Chapters Affected Only affects this chapter.
Exempt from APA No, this action is not exempt from Article II of the APA and executive branch review.
RIS Project Yes  [000677]
Note This action is not intended to satisfy the requirement that an entire regulation be reviewed every 4 years.
Stages associated with this regulatory action.
Stage ID Stage Type Status
3927 NOIRA Stage complete. Comment period ended 7/11/2007.
4550 Proposed Stage complete. Comment period ended 4/17/2009.
5159 Final Stage complete. This regulation became effective on 10/28/2009.
Contact Information
Name / Title: Bland Sutton  / Analyst
Address: 600 East Main Street
Richmond, VA 23219
Email Address:
Phone: (804)371-2332    FAX: (804)371-2355