Agencies | Governor
Virginia Regulatory Town Hall
Agency
Department of Taxation
Board
Department of Taxation


chapter
Retail Sales and Use Tax [23 VAC 10 ‑ 210]
Guidance Documents
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 and the standard executive branch review process.
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: ()-
Current Actions
Action Title Latest Stage Status
Amendment of multiple General Provision regulation sections to conform to statutory changes.
This action is exempt from the executive branch review process.
Final Not yet submitted to Attorney General for certification.

Past Actions
Action Title Latest Stage Status
Update Section 940 Regarding Medicines, Drugs, Eyeglasses and Related Items Fast-Track Stage complete. This regulation became effective on 9/12/2016.
Amendment of the Retail Sales and Use Tax Chapter for Law Changes and Sourcing Rules Fast-Track Stage complete. This regulation became effective on 9/12/2016.
Amendment of the Retail Sales and Use Tax Regulation to Conform to a Statutory Rate Change
This action is exempt from the executive branch review process.
Final Stage withdrawn on 1/6/2016 prior to publication in The Virginia Register.
Motor Vehicles Refinishers, Painters, and Car Washers Final Stage complete. This regulation became effective on 2/3/2010.
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 9/19/2009.
Amendment of multiple Retail Sales and Use Tax regulation sections to reflect the 2004 increase.
This action is exempt from the executive branch review process.
Final Stage complete. This regulation became effective on 3/4/2009.
Promulgate section 23 VAC 10-210-595, Financial Institutions.
This action is exempt from the executive branch review process.
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 3/8/2009.
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 10/6/2008.
Amendment of the Florist and Nurserymen regulation section, 23 VAC10-210-610, to provide clarification and to reflect changes in policy. NOIRA Stage complete. Comment period ended 2/20/2008.
Amendment of the printing regulation section, 23 VAC 10-210-3010, to reflect legislative changes concerning the printing industry. NOIRA Stage complete. Comment period ended 2/20/2008.
Promulgation of a new regulation section, 23 VAC 10-210-141, to govern the application of the exemption provided for audiovisual production. NOIRA Stage complete. Comment period ended 2/20/2008.
Amendment of Dealer Compensation Or Discount Section of the Retail Sales and Use Tax Regulation to Reflect a Change in the Tax Rate.
This action is exempt from the executive branch review process.
Final Stage complete. This regulation became effective on 9/6/2007.
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
This action is exempt from the executive branch review process.
Final Stage complete. This regulation became effective on 9/6/2007.
Fabrication (NYS) NOIRA Stage complete. Comment period ended 7/11/2007.
Pollution Control Equipment and Facilities NOIRA Stage complete. Comment period ended 7/11/2007.
Manufacturing and Processing NOIRA Stage complete. Comment period ended 7/11/2007.
Leases and Rentals NOIRA Stage complete. Comment period ended 7/11/2007.
Hotels, Motels, Tourist Camps, Etc. NOIRA Stage complete. Comment period ended 7/11/2007.
Action to Amend Occasional Sales Regulation NOIRA Stage complete. Comment period ended 7/11/2007.
Action to Amend "In-house Advertising" Regulation NOIRA Stage complete. Comment period ended 2/22/2007.
Action to Amend "Newspaper and Other Media Advertising" Regulation NOIRA Stage complete. Comment period ended 2/22/2007.
Action to Amend "Advertising Businesses" Regulation NOIRA Stage complete. Comment period ended 2/22/2007.
Action to Amend "Advertising; Definitions" Regulation NOIRA Stage complete. Comment period ended 2/22/2007.
Contractor respecting real estate NOIRA Stage complete. Comment period ended 9/19/2007.
Gifts purchased in Virginia NOIRA Stage complete. Comment period ended 7/11/2007.
Action to Amend "Hospitals and Nursing Homes" Regulation NOIRA Stage complete. Comment period ended 1/24/2006.
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 3/10/2007.
Repeal of Retail Sales and Use Tax Regulations That are Obsolete Due to Statutory Changes. Fast-Track Stage complete. This regulation became effective on 3/10/2007.
Radio and Television Broadcasting: To amend the regulation to clarify the application of the exemption. NOIRA Stage withdrawn on 3/9/2007 after the comment period had ended.
Newpapers, Magazines: To amend the regulation to clarify the application of the tax. NOIRA Stage withdrawn on 3/9/2007 after the comment period had ended.
Medicines and Drugs: Amendments to clarify the application of the sales and use tax to medicines and -
Amend "Veterinarian" Retail Sales and Use Tax Regulation that is Obsolete Due to Statutory Change (NYS) -

Withdrawn Actions
Action Title Latest Stage Status
Amend 23VAC10-210-3040, Refunds, to clearly set forth TAX's policy with direct refunds to consumers.
This action is exempt from the executive branch review process.
Final Stage withdrawn on 11/4/2008 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 3/9/2007 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 3/9/2007 after the comment period had ended.
Occasional Sales: To amend the regulation to clarify what constitutes and occasional sale. NOIRA Stage withdrawn on 3/9/2007 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 3/9/2007 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 3/9/2007 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 3/9/2007 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 3/9/2007 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 3/9/2007 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 3/9/2007 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 3/9/2007 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 3/9/2007 after the comment period had ended.
Audio/Visual Production: To explain the application of the sales and use exemption. NOIRA Stage withdrawn on 3/9/2007 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 3/9/2007 after the comment period had ended.