Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Retail Sales and Use Tax [23 VAC 10 ‑ 210]
Maintenance Contracts and Warranty Plans
Action 2238
General Information
Action Summary 23 VAC 10-210-910 - Maintenance Contracts and Warranty Plans; Implement 1994 General Assembly action changing the sales and use tax application to parts and labor maintenance contracts.
Chapters Affected Only affects this chapter.
Executive Branch Review This action will go through the normal Executive Branch Review process.
RIS Project Yes  [000677]
New Periodic Review This action will not be used to conduct a new periodic review.
Stages associated with this regulatory action.
Stage ID Stage Type Status
3927 NOIRA Stage complete. Comment period ended 07/11/2007.
4550 Proposed Stage complete. Comment period ended 04/17/2009.
5159 Final Stage complete. This regulation became effective on 10/28/2009.
Contact Information
Name / Title: Bland Sutton  / Analyst
Address: 600 East Main Street
Richmond, VA 23219
Email Address:
Phone: (804)371-2332    FAX: (804)371-2355