23VAC10-230-30 – At the end of the first paragraph, enter wording that excludes trailers from the definition of “attachments thereon and accessories thereto.”  Trailers are taxed at a higher rate.

 23VAC10-230-30 Definitions, Current Market Value you may want to consider adding “condition” as in condition of the boat.

 23VAC10-230-120 B.  TAX does not give tax credit on tax paid on component parts or kits used in construction of boats.  It seems that tax paid for construction materials and kits was probably paid at the retail rate and to require the applicant to pay the 2% sales and use tax again could be considered as a form of double taxation.  

23VAC10-230-90 A. Generally.  Shouldn’t this allow payment of the tax to the Department of Game and Inland Fisheries, as we collect the tax when application is made for title and registration?

Address the following issues: Boats Documented with the U.S. Coast Guard and commercial watermen.