Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Mandate 432

Mandate Information
Mandate Title:
Retail Sales and Use Tax: Contractors Respecting Real Estate
Purpose of legislation
Changes the Retail Sales and Use Tax Concerning Contractors and Retailers Selling and Installing Certain Fixtures
Legislation mandating a change Chap 436 (2017)
Chap 449 (2017)
VAC chapters to be amended
23 vac 10 - 210 : Retail Sales and Use Tax
Associated Regulatory Actions
Action 6173: Fast Track Action to Conform the Retail Sales and Use Tax Regulation to Statutory Changes
Latest Stage: Fast-Track
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