Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Retail Sales and Use Tax [23 VAC 10 ‑ 210]
Amendment of the printing regulation section, 23 VAC 10-210-3010, to reflect legislative changes concerning the printing industry.
Action 2455
[Withdrawn 1/31/2023]
General Information
Action Summary This regulation section will be amended to set forth legislative changes that provide an exemption to out-of-state advertising businesses on the purchase of printed materials from a Virginia printer that are stored in Virginia for 12 months or less for use out-of-state, and also provides an exemption for sales of printing to Virginia advertising agencies for distribution out-of-state. Generally, the sale of advertising is an exempt sale and advertising agencies must pay tax on purchases used in providing the advertising. These legislative changes put in-state and out-of-state advertisers on equal footing and amendments to this regulation section will provide the necessary guidance.
Chapters Affected Only affects this chapter.
Executive Branch Review This action will go through the normal Executive Branch Review process.
RIS Project Yes  [000888]
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
4285 NOIRA Stage withdrawn on 01/31/2023 after the comment period had ended.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:
Phone: (804)371-2332    FAX: (804)371-2355