Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Retail Sales and Use Tax [23 VAC 10 ‑ 210]
Action is Exempt from Article 2 of the Administrative Process Act
Amendment of the Retail Sales and Use Tax Regulation Sections Concerning Vending Machine Sales to Conform to a Statutory Change in the Sales Tax Rate
Action 2309
General Information
Action Summary Legislation enacted by the 2004 General Assembly (2004 Acts of Assembly, Special Session I, Chapter 3) increased the sales tax rate from 4.5% to 5%. The regulation is being revised to reflect this legislative change. Additionally, TAX is revising 23 VAC 10-210-6041 to correct a reference to another regulation section. As this action is necessary to conform to changes in Virginia statutory law where no agency discretion is involved and to correct a technical error, it qualifies for exemption from the Administrative Process Act and the Virginia Register Act under Code of Va. § 2.2-4006 A.
Chapters Affected Only affects this chapter.
Executive Branch Review This Action is exempt from Article 2 of the Administrative Process Act. The normal executive branch review process is not required. As such, it can be submitted directly for publication and is effective upon publication.
Exempt Citation: Code of Va. § 2.2-4006 A
RIS Project Yes  [000710]
Associated Mandates
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
4042 Final Stage complete. This regulation became effective on 09/06/2007.
Contact Information
Name / Title: Andrea M. Muse  / Tax Policy Analyst
Address: PO Box 27185
Richmond, VA 23261-7185
Email Address:
Phone: (804)371-2336    FAX: (804)371-2355