Virginia Regulatory Town Hall View Chapter

Department of Taxation

Department of Taxation

Retail Sales and Use Tax [23 VAC 10 ‑ 210]

Chapter Information

Description	Regulations pertaining to retail sales and use tax.
State Authority	§ 58.1-203
Federal Authority	None entered
Exempt from APA	No, changes to this chapter are subject to the Administrative Process Act.
Text of Regulation	Link to Virginia Administrative Code
Goals of Regulation	None entered
Meetings	See all meetings (4) relating to this chapter.

Contact Information

Name / Title:	Joe Mayer / Lead Policy Analyst
Address:	PO Box 27185 Richmond, VA 23261-7185
Email Address:	joseph.mayer@tax.virginia.gov
Telephone:	(804)371-2299 FAX: (804)371-2355 TDD: ()-

Action Title	Latest Stage	Status
Current Actions
Fast Track Action to Conform the Retail Sales and Use Tax Regulation to Statutory Changes	Fast-Track	Secretary of Finance review in progress.
Medicines and Drugs: Amendments to clarify the application of the sales and use tax to medicines and	-

Action Title	Latest Stage	Status
Past Actions
Update Section 940 Regarding Medicines, Drugs, Eyeglasses and Related Items	Fast-Track	Stage complete. This regulation became effective on 09/12/2016.
Amendment of the Retail Sales and Use Tax Chapter for Law Changes and Sourcing Rules	Fast-Track	Stage complete. This regulation became effective on 09/12/2016.
Amendment of the Retail Sales and Use Tax Regulation to Conform to a Statutory Rate Change	Final	Stage withdrawn on 01/06/2016 prior to publication in The Virginia Register.
Motor Vehicles Refinishers, Painters, and Car Washers	Final	Stage complete. This regulation became effective on 02/03/2010.
Maintenance Contracts and Warranty Plans	Final	Stage complete. This regulation became effective on 10/28/2009.
Penalties and Interest; Audits	Final	Stage complete. This regulation became effective on 10/19/2009.
Action to Amend "Churches" Regulation	Fast-Track	Stage complete. This regulation became effective on 09/19/2009.
Amendment of multiple Retail Sales and Use Tax regulation sections to reflect the 2004 increase.	Final	Stage complete. This regulation became effective on 03/04/2009.
Promulgate section 23 VAC 10-210-595, Financial Institutions.	Final	Stage complete. This regulation became effective on 11/26/2008.
Amendment of the Watercraft Sales and Use Tax Regulation and the Retail Sales and Use Tax Regulation	Fast-Track	Stage complete. This regulation became effective on 03/08/2009.
Amendment of the Retail Sales and Use Tax Government Contractors regulation section to conform to Item 268 of the 2006 Budget Bill.	Fast-Track	Stage complete. This regulation became effective on 10/06/2008.
Amendment of Dealer Compensation Or Discount Section of the Retail Sales and Use Tax Regulation to Reflect a Change in the Tax Rate.	Final	Stage complete. This regulation became effective on 09/06/2007.
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	Final	Stage complete. This regulation became effective on 09/06/2007.
Repeal of Retail Sales and Use Tax Regulations that Provide No Additional Guidance to Clear and Unambiguous Statutes.	Fast-Track	Stage complete. This regulation became effective on 03/10/2007.
Repeal of Retail Sales and Use Tax Regulations That are Obsolete Due to Statutory Changes.	Fast-Track	Stage complete. This regulation became effective on 03/10/2007.
Radio and Television Broadcasting: To amend the regulation to clarify the application of the exemption.	NOIRA	Stage withdrawn on 03/09/2007 after the comment period had ended.
Newpapers, Magazines: To amend the regulation to clarify the application of the tax.	NOIRA	Stage withdrawn on 03/09/2007 after the comment period had ended.

Action Title	Latest Stage	Status
Withdrawn Actions
Fabrication (NYS)	NOIRA	Stage withdrawn on 01/31/2023 after the comment period had ended.
Amend "Veterinarian" Retail Sales and Use Tax Regulation that is Obsolete Due to Statutory Change (NYS)
Amendment of the Florist and Nurserymen regulation section, 23 VAC10-210-610, to provide clarification and to reflect changes in policy.	NOIRA	Stage withdrawn on 01/31/2023 after the comment period had ended.
Amendment of the printing regulation section, 23 VAC 10-210-3010, to reflect legislative changes concerning the printing industry.	NOIRA	Stage withdrawn on 01/31/2023 after the comment period had ended.
Contractor respecting real estate	NOIRA	Stage withdrawn on 01/31/2023 after the comment period had ended.
Gifts purchased in Virginia	NOIRA	Stage withdrawn on 01/31/2023 after the comment period had ended.
Promulgation of a new regulation section, 23 VAC 10-210-141, to govern the application of the exemption provided for audiovisual production.	NOIRA	Stage withdrawn on 01/31/2023 after the comment period had ended.
Action to Amend "Advertising Businesses" Regulation	NOIRA	Stage withdrawn on 01/31/2023 after the comment period had ended.
Action to Amend "In-house Advertising" Regulation	NOIRA	Stage withdrawn on 01/31/2023 after the comment period had ended.
Pollution Control Equipment and Facilities	NOIRA	Stage withdrawn on 01/31/2023 after the comment period had ended.
Manufacturing and Processing	NOIRA	Stage withdrawn on 01/31/2023 after the comment period had ended.
Leases and Rentals	NOIRA	Stage withdrawn on 01/31/2023 after the comment period had ended.
Hotels, Motels, Tourist Camps, Etc.	NOIRA	Stage withdrawn on 01/31/2023 after the comment period had ended.
Action to Amend Occasional Sales Regulation	NOIRA	Stage withdrawn on 01/31/2023 after the comment period had ended.
Action to Amend "Newspaper and Other Media Advertising" Regulation	NOIRA	Stage withdrawn on 01/31/2023 after the comment period had ended.
Action to Amend "Advertising; Definitions" Regulation	NOIRA	Stage withdrawn on 01/31/2023 after the comment period had ended.
Action to Amend "Hospitals and Nursing Homes" Regulation	NOIRA	Stage withdrawn on 01/31/2023 after the comment period had ended.
Amend 23VAC10-210-3040, Refunds, to clearly set forth TAX's policy with direct refunds to consumers.	Final	Stage withdrawn on 11/04/2008 before Attorney General's office completed its review.
Veterinarians: To amend the regulation to clarify the application of the tax to veterinary services.	NOIRA	Stage withdrawn on 03/09/2007 after the comment period had ended.
School and Colleges: To amend the regulation to clarify the definition of and educational facility qualified for an exemption.	NOIRA	Stage withdrawn on 03/09/2007 after the comment period had ended.
Occasional Sales: To amend the regulation to clarify what constitutes and occasional sale.	NOIRA	Stage withdrawn on 03/09/2007 after the comment period had ended.
Mining and Mineral Processing: To amend the regulation to provide for natural gas and oil industry exemption.	NOIRA	Stage withdrawn on 03/09/2007 after the comment period had ended.
Maintenance Contracts: To amend the regulation to clarify the application of the sales and use tax.	NOIRA	Stage withdrawn on 03/09/2007 after the comment period had ended.
Leases or Rentals: To clarify the application of the sales and use tax to leases and rentals.	NOIRA	Stage withdrawn on 03/09/2007 after the comment period had ended.
Hotels, Motels, Tourists Camps: Proposed amendments to clarify the application of the sales tax exemption to transient accomodations.	NOIRA	Stage withdrawn on 03/09/2007 after the comment period had ended.
Hospitals and Nursing Homes: Proposed amendments to clarify the application of the sales tax exemption to nonprofit hospitals and nursing homes.	NOIRA	Stage withdrawn on 03/09/2007 after the comment period had ended.
Gifts: To amend the regulation to clarify the tax status of gifts purchased from an in-state retailer and shipped to a third party.	NOIRA	Stage withdrawn on 03/09/2007 after the comment period had ended.
Florists and Nurserymen: Proposed amendments will clarify the application of the tax to florist and nurserymen.	NOIRA	Stage withdrawn on 03/09/2007 after the comment period had ended.
Advertising: To add definitions and clarify the tax status of space, time charges and billings exempt from the tax.	NOIRA	Stage withdrawn on 03/09/2007 after the comment period had ended.
Audio/Visual Production: To explain the application of the sales and use exemption.	NOIRA	Stage withdrawn on 03/09/2007 after the comment period had ended.
Penalty and Interest Audits: To amend the regulation clarifying procedures in sales and use tax audits.	NOIRA	Stage withdrawn on 03/09/2007 after the comment period had ended.

Last Activity	Status
Periodic Reviews
1/10/2023 Agency Completed	Amend