Agencies | Governor
Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Retail Sales and Use Tax [23 VAC 10 ‑ 210]
This action is exempt from the executive branch review process.
Amendment of the Retail Sales and Use Tax Regulation Sections Concerning Vending Machine Sales to Conform to a Statutory Change in the Sales Tax Rate
General Information
Action Summary Legislation enacted by the 2004 General Assembly (2004 Acts of Assembly, Special Session I, Chapter 3) increased the sales tax rate from 4.5% to 5%. The regulation is being revised to reflect this legislative change. Additionally, TAX is revising 23 VAC 10-210-6041 to correct a reference to another regulation section. As this action is necessary to conform to changes in Virginia statutory law where no agency discretion is involved and to correct a technical error, it qualifies for exemption from the Administrative Process Act and the Virginia Register Act under Code of Va. § 2.2-4006 A.
Chapters Affected Only affects this chapter.
Exempt from APA Yes, this action is exempt from Article II of the APA and executive branch review.
Exempt Citation: Code of Va. § 2.2-4006 A
RIS Project Yes  [000710]
Associated Mandates
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
4042 Final Stage complete. This regulation became effective on 9/6/2007.
Contact Information
Name / Title: Andrea M. Muse  / Tax Policy Analyst
Address: PO Box 27185
Richmond, VA 23261-7185
Email Address:
Phone: (804)371-2336    FAX: (804)371-2355