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 ยง 58.1-203
Federal Authority None entered
Text of Regulation Link to Virginia Administrative Code
Goals of Regulation None entered
Meetings See all meetings (6) 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
None

Past Actions
Action Title Latest Stage Status
Fast-Track Regulatory Action to Reduce Regulatory Burdens Fast-Track Stage complete. This regulation became effective on 09/28/2024.
Fast Track Action to Conform the Retail Sales and Use Tax Regulation to Statutory Changes Fast-Track Stage complete. This regulation became effective on 09/30/2023.
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
Action is Exempt from Article 2 of the Administrative Process Act
Final Stage withdrawn on 01/06/2016 prior to publication in The Virginia Register.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.
Action is Exempt from Article 2 of the Administrative Process Act
Final Stage complete. This regulation became effective on 03/04/2009.
Promulgate section 23 VAC 10-210-595, Financial Institutions.
Action is Exempt from Article 2 of the Administrative Process Act
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.
Action is Exempt from Article 2 of the Administrative Process Act
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
Action is Exempt from Article 2 of the Administrative Process Act
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.
Newpapers, Magazines: To amend the regulation to clarify the application of the tax. Emergency Stage withdrawn on 03/09/2007 prior to submitting for AG review.
Medicines and Drugs: Amendments to clarify the application of the sales and use tax to medicines and NOIRA Stage withdrawn on 03/09/2007 after the comment period had ended.
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.

Withdrawn Actions
Action Title Latest Stage Status
Fabrication (NYS) Proposed Stage withdrawn on 01/31/2023 prior to submitting for AG review.
Amend "Veterinarian" Retail Sales and Use Tax Regulation that is Obsolete Due to Statutory Change (NYS) NOIRA Stage withdrawn on 01/31/2023 prior to submission to DPB.
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 Emergency Stage withdrawn on 07/31/2007 prior to submitting for AG review.
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. Fast-Track Stage withdrawn on 01/31/2023 prior to submitting for AG review.
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.
Advertising: To add definitions and clarify the tax status of space, time charges and billings exempt from the tax. Proposed Stage withdrawn on 03/09/2007 prior to submitting for AG 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.
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.

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