Virginia Regulatory Town Hall
Agency
Department of Taxation
Board
Department of Taxation
chapter
Retail Sales and Use Tax [23 VAC 10 ‑ 210]
Action:
Amendment of the Florist and Nurserymen regulation section, 23 VAC10-210-610, to provide clarification and to reflect changes in policy.
[Withdrawn 1/31/2023]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 The purpose of this regulatory activity is to amend the Florist and Nurserymen regulation section, 23 VAC10-210-610, to provide clarification with respect to the application of the tax to florists, landscape contractors, and nurserymen. TAX receives frequent questions concerning these issues and these issues are frequently the subject of appeals in the audit process.
Chapters Affected Only affects this chapter.
Executive Branch Review This action will go through the normal Executive Branch Review process.
RIS Project Yes  [000912]
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
4295 NOIRA Stage withdrawn on 01/31/2023 after the comment period had ended.
 
Contact Information
Name / Title: Jennifer Lewis  / Analyst
Address: 600 East Main Street
Richmond, VA 23219
Email Address: jennifer.lewis@tax.virginia.gov
Phone: (804)371-2341    FAX: (804)371-2355