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Department of Taxation
Department of Taxation

Aircraft Sales and Use Tax [23 VAC 10 ‑ 220]
Guidance Documents   Periodic Reviews
Chapter Information
Description Regulations pertaining to aircraft sales and use tax.
State Authority 58.1-203
Federal Authority None entered
Exempt from APA No, changes to this chapter are subject to the Administrative Process Act and the standard executive branch review process.
Text of Regulation Link to Virginia Administrative Code
Goals of Regulation None entered

Contact Information
Name / Title: Joe Mayer  / Lead Policy Analyst
Address: PO Box 27185
Richmond, VA 23261-7185
Email Address:
Telephone: (804)371-2299    FAX: (804)371-2355    TDD: ()-
Current Actions
Action Title Latest Stage Status
Amend Aircraft Sales and Use Tax Regulation to Remove Outdated References to Retail Sales Tax Rate Fast-Track Stage complete. Becomes effective on 3/27/2017.

Past Actions
Action Title Latest Stage Status
Repeal of Two Aircraft Sales and Use Tax Regulations That Provide No Additional Guidance to Clear and Unambiguous Statutes. Fast-Track Stage complete. This regulation became effective on 2/10/2007.