Agencies | Governor
Virginia Regulatory Town Hall
Agency
Department of Taxation
Board
Department of Taxation
chapter
Retail Sales and Use Tax [23 VAC 10 ‑ 210]
This action is exempt from the executive branch review process.
Action:
Amendment of Dealer Compensation Or Discount Section of the Retail Sales and Use Tax Regulation to Reflect a Change in the Tax Rate.
 
General Information
Action Summary This regulatory action will amend the Sales and Use Tax Dealer Discount regulation to reflect statutory changes in the Retail Sales and Use Tax and Vending Machine Tax Rates. 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. As this action is necessary to conform to changes in Virginia statutory law where no agency discretion is involved, 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  [000711]
Associated Mandates Dealer's compensation or discount
Note This action is not intended to satisfy the requirement that an entire regulation be reviewed every 4 years.
 
Stages
Stages associated with this regulatory action.
Stage ID Stage Type Status
4046 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: andrea.muse@tax.virginia.gov
Phone: (804)371-2336    FAX: (804)371-2355