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 multiple Retail Sales and Use Tax regulation sections to reflect the 2004 increase.
 
General Information
Action Summary This regulatory action will amend 23 VAC 10-210-220, Brackets for collection of the tax, 23 VAC 10-210-250, Cash and trade discounts, and 23 VAC 10-210-3080, Returned goods, to reflect the 2004 Retail Sales and Use Tax rate increase and to conform to the Form, Style, and Procedure Manual. The examples will be amended to reflect the higher tax rate. As this action will conform the regulation sections to statutory changes where no agency discretion is involved and the Form, Style, and Procedure Manual, it qualifies for exemption from the Administrative Process Act and the Virginia Register Act under Code of Va. § 2.2-4006 A (3) and A (4) (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: This action qualifies for exemption from the Administrative Process Act and the Virginia Register Act under Code of Va. § 2.2-4006 A (3) and A (4) (a).
RIS Project Yes  [001734]
Associated Mandates
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
4918 Final Stage complete. This regulation became effective on 3/4/2009.
 
Contact Information
Name / Title: Jennifer Lewis  / Tax Policy Analyst
Address: PO Box 27185
Richmond, VA 23261-7185
Email Address: jennifer.lewis@tax.virginia.gov
Phone: (804)371-2341    FAX: (804)371-2355    TDD: ()-