Agencies | Governor
Virginia Regulatory Town Hall
Agency
Department of Taxation
Board
Department of Taxation
chapter
Retail Sales and Use Tax [23 VAC 10 ‑ 210]
Action:
Amendment of the Retail Sales and Use Tax Chapter for Law Changes and Sourcing Rules
 
General Information
Action Summary This regulatory action is needed to 1) update the Retail Sales and Use Tax rate to the rate provided in the statute, 2) reflect the legislative change allowing dealers to absorb the sales and use tax during the sales tax holiday period, and 3) reflect the legislative change in the dealer discount percentages. Updating the Retail Sales and Use Tax Regulation sections for the rate change and the other legislative changes does not reflect any change in current tax policy and will have no impact on the administration of the Retail Sales and Use Tax. Additionally, effective July 1, 2013, an additional state Retail Sales and Use Tax was imposed in the Northern Virginia and Hampton Roads regions at the rate of 0.7% pursuant to House Bill 2313 (Acts of Assembly 2013, Chapter 766). As the additional 0.7% state Retail Sales and Use Tax is only imposed in certain localities, the total Retail Sales and Use Tax rate may be different depending on which locality the sale or use is sourced. On June 13, 2013, the Department of Taxation published the “Guidelines for the Retail Sales and Use Tax Changes Enacted in the 2013 General Assembly Session” after working with affected dealers, providers of transient lodgings, and local governments. The Guidelines set out rules based on long-standing policy pursuant to Va. Code §§ 58.1-605 and 606 regarding how to determine which Virginia locality is attributed the sale or use of tangible personal property for the purposes of the Retail Sales and Use Tax. This action also will amend the Place of business in Virginia; situs of sale Regulation Section, 23 VAC 10-210-2070, to set out sourcing rules in one regulation.
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  [004601]
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
7427 Fast-Track Stage complete. This regulation became effective on 9/12/2016.
 
Contact Information
Name / Title: Andrea Muse 
Address: 600 East Main Street

Richmond, VA 23261-7185
Email Address: andrea.muse@tax.virginia.gov
Phone: (804)371-2336    FAX: (804)371-2355    TDD: ()-