Virginia Regulatory Town Hall
Agency
Department of Taxation
Board
Department of Taxation
chapter
Retail Sales and Use Tax [23 VAC 10 ‑ 210]
Action:
Contractor respecting real estate
[Withdrawn 1/31/2023]
 
Reason for Withdrawal
The Department of Taxation started this action in 2007 but did not complete it. In the event that the Department decides to amend this regulation in the future, it will file a new action.
General Information
Action Summary This regulation (23 VAC 10-210-410) will be amended to clarify existing, long-standing policy with respect to the contractorstax treatment of floor coverings, lock and locking devices, and government contracts.
Chapters Affected Only affects this chapter.
Executive Branch Review This action will go through the normal Executive Branch Review process.
RIS Project Yes  [000649]
New Periodic Review This action will not be used to conduct a new periodic review.
 
Stages
Stages associated with this regulatory action.
Stage ID Stage Type Status
3852 NOIRA Stage withdrawn on 01/31/2023 after the comment period had ended.
 
Contact Information
Name / Title: Bland Sutton  / Analyst
Address: 600 East Main Street
Richmond, VA 23219
Email Address: bland.sutton@tax.virginia.gov
Phone: (804)371-2332    FAX: (804)371-2355