Retail Sales and Use Tax
Forms (23vac10-210).§ 10-210-10 - Adjustments, Replacements and Warranties.§ 10-210-20 - (repealed.)§ 10-210-30 - Admissions.§ 10-210-32 - (repealed.)§ 10-210-40 - Advertising; Definitions.§ 10-210-41 - Advertising Businesses.§ 10-210-42 - Newspaper and Other Media Advertising.§ 10-210-43 - In-house Advertising.§ 10-210-50 - Agriculture.§ 10-210-60 - (repealed.)§ 10-210-70 - Aircraft Sales, Leases and Rentals, Repair and Replacement Parts and Maintenance Materials.§ 10-210-80 - [reserved]. (reserved)§ 10-210-90 - Aircraft Service Establishments.§ 10-210-100 - Airlines Operating in Interstate Commerce.§ 10-210-110 - (repealed.)§ 10-210-120 - Alterations.§ 10-210-130 - (repealed.)§ 10-210-140 - Auctioneers, Agents, Factors.§ 10-210-150 - (repealed.)§ 10-210-160 - Bad Debts.§ 10-210-170 - (repealed.)§ 10-210-180 - (repealed.)§ 10-210-190 - Bookbinders and Paper Cutters.§ 10-210-200 - (repealed.)§ 10-210-220 - (repealed.)§ 10-210-230 - Burglar, Security, and Fire Alarm Systems.§ 10-210-240 - (repealed.)§ 10-210-250 - Cash and Trade Discounts.§ 10-210-260 - (repealed.)§ 10-210-280 - Certificates of Exemption.§ 10-210-290 - Certificate of Registration.§ 10-210-300 - (repealed.)§ 10-210-310 - Churches.§ 10-210-320 - Clubs.§ 10-210-330 - (repealed.)§ 10-210-340 - Collection of Tax by Dealers.§ 10-210-350 - Commercial Watermen; Definitions; General Provisions.§ 10-210-351 - Commercial Watermen; Typical Exempt Items; Direct Use; Dual Use of Equipment.§ 10-210-352 - (repealed.)§ 10-210-353 - (repealed.)§ 10-210-360 - Concrete Mixer Trucks.§ 10-210-370 - (repealed.)§ 10-210-380 - Common Carriers of Property or Passengers by Railway.§ 10-210-381 - Railway Common Carrier Activities.§ 10-210-382 - Railway Common Carriers; Taxable Status of Property Used in Primary Railway Activities.§ 10-210-383 - Railway Common Carriers; Metro and Amtrak.§ 10-210-384 - Railway Common Carriers; Contractors.§ 10-210-385 - Railway Common Carriers; Proration.§ 10-210-386 - Railway Common Carriers; Lost, Damaged or Unclaimed Property.§ 10-210-387 - Railway Common Carriers; Demurrage.§ 10-210-390 - (repealed.)§ 10-210-400 - Containers, Packaging Materials, and Equipment.§ 10-210-410 - Contractors Respecting Real Estate.§ 10-210-420 - [reserved]. (reserved)§ 10-210-430 - Coupons (redeemable).§ 10-210-440 - [reserved]. (reserved)§ 10-210-450 - Credit for Taxes Paid to Other States or Their Political Subdivisions.§ 10-210-460 - (repealed.)§ 10-210-470 - Dealer's Records.§ 10-210-480 - Dealer's Returns and Payment of the Tax.§ 10-210-485 - (repealed.)§ 10-210-490 - Dealers' Withdrawals From Inventory.§ 10-210-500 - (repealed.)§ 10-210-510 - (repealed.)§ 10-210-530 - Employers Selling to Employees.§ 10-210-540 - (repealed.)§ 10-210-550 - Extension of Time for Filing Return and Paying Tax.§ 10-210-560 - Fabrication.§ 10-210-570 - Fairs, Flea Markets, Circuses, Carnivals, Etc.§ 10-210-580 - (repealed.)§ 10-210-590 - (repealed.)§ 10-210-595 - (repealed.)§ 10-210-600 - (repealed.)§ 10-210-610 - Florists and Nurserymen.§ 10-210-620 - [reserved]. (reserved)§ 10-210-630 - Fuels for Domestic Consumption.§ 10-210-640 - (repealed.)§ 10-210-650 - (repealed.)§ 10-210-660 - Gas, Electricity and Water.§ 10-210-670 - Gift Certificates.§ 10-210-680 - Gifts Purchased in Virginia.§ 10-210-690 - Governments; Sales To.§ 10-210-691 - Governments; Sales By.§ 10-210-692 - Government Areas; Sales Within.§ 10-210-693 - Government Contractors.§ 10-210-694 - Diplomatic Exemption.§ 10-210-700 - Harvesting of Forest Products.§ 10-210-710 - (repealed.)§ 10-210-720 - (repealed.)§ 10-210-730 - Hotels, Motels, Tourist Camps, Etc.§ 10-210-740 - (repealed.)§ 10-210-750 - Indians.§ 10-210-760 - Innovative High Technology Industries and Research; Generally.§ 10-210-761 - Innovative High Technology Industries; Application of Industrial Manufacturing Exemptions.§ 10-210-762 - Innovative High Technology Industries; Application of Research and Development Exemptions Generally.§ 10-210-763 - Innovative High Technology Industries; Sales.§ 10-210-764 - Innovative High Technology Industries; True Object Test.§ 10-210-765 - Innovative High Technology Industries; Specific Activities.§ 10-210-766 - (repealed.)§ 10-210-770 - (repealed.)§ 10-210-780 - Interstate and Foreign Commerce.§ 10-210-790 - (repealed.)§ 10-210-800 - Labels, Tags and Nameplates.§ 10-210-810 - (repealed.)§ 10-210-820 - Lay-away and Will-call Sales.§ 10-210-830 - Leased Departments.§ 10-210-840 - Leases or Rentals.§ 10-210-850 - Liability of Corporate and Partnership Officers; Penalty.§ 10-210-860 - Linen Supply.§ 10-210-870 - (repealed.)§ 10-210-880 - Local Sales and Use Taxes.§ 10-210-890 - (repealed.)§ 10-210-900 - (repealed.)§ 10-210-910 - Maintenance Contracts and Warranty Plans.§ 10-210-920 - Manufacturing and Processing.§ 10-210-930 - Meals.§ 10-210-940 - Medicines, Drugs, Eyeglasses, and Related Items.§ 10-210-950 - (repealed.)§ 10-210-960 - Mining and Mineral Processing.§ 10-210-970 - (repealed.)§ 10-210-980 - Monuments and Memorial Stones.§ 10-210-990 - Motor Vehicle Sales, Leases, and Rentals, Repair and Replacement Parts, and Maintenance Materials; Taxicabs.§ 10-210-1000 - (repealed.)§ 10-210-1020 - Motor Vehicle Refinishers, Painters and Car Washers.§ 10-210-1030 - [reserved]. (reserved)§ 10-210-1040 - (repealed.)§ 10-210-1060 - Newspapers, Magazines, Periodicals and Other Publications.§ 10-210-1070 - (repealed.)§ 10-210-1071 - (repealed.)§ 10-210-1072 - Nonprofit Organizations; Purchases for Resale; Intercompany Sales and Transfers; Occasional Sale; Change of Organization or Operations; Misuse of ....§ 10-210-1080 - Occasional Sale.§ 10-210-1090 - Out-of-state Vendors.§ 10-210-2000 - (repealed.)§ 10-210-2020 - (repealed.)§ 10-210-2030 - (repealed.)§ 10-210-2032 - Penalties and Interest; Audits.§ 10-210-2034 - (repealed.)§ 10-210-2050 - (repealed.)§ 10-210-2060 - Physicians, Surgeons, and Other Practitioners of the Healing Arts.§ 10-210-2070 - Situs of Sale.§ 10-210-2080 - Prefabricated House Sections.§ 10-210-2090 - Pollution Control Equipment and Facilities.§ 10-210-3000 - Premiums and Gifts.§ 10-210-3010 - Printing.§ 10-210-3020 - (repealed.)§ 10-210-3030 - Radio and Television Broadcasting.§ 10-210-3040 - Refunds.§ 10-210-3050 - Repair Businesses.§ 10-210-3060 - Repossessed Goods.§ 10-210-3070 - Research; General Provisions.§ 10-210-3071 - Research; Extent of the Exemption.§ 10-210-3072 - Research; Taxable and Exempt Items.§ 10-210-3073 - Research; Contractors.§ 10-210-3074 - Research; Use of Exemption Certificates.§ 10-210-3080 - Returned Goods.§ 10-210-3090 - Sale or Quitting of Business; Successor Business.§ 10-210-4000 - (repealed.)§ 10-210-4010 - (repealed.)§ 10-210-4020 - Schools and Colleges, Certain Educational Institutions and Other Institutions of Learning.§ 10-210-4030 - (repealed.)§ 10-210-4040 - Services.§ 10-210-4050 - Ships or Vessels Used or to Be Used Exclusively or Principally in Interstate or Foreign Commerce.§ 10-210-4060 - (repealed.)§ 10-210-4070 - Sign Manufacturers and Painting.§ 10-210-4080 - (repealed.)§ 10-210-5060 - Tobacco Products.§ 10-210-5070 - Trade-ins.§ 10-210-5080 - (repealed.)§ 10-210-6000 - Transportation or Delivery Charges.§ 10-210-6010 - Trustees, Receivers, Assignees, Executors, and Administrators.§ 10-210-6020 - Typesetting.§ 10-210-6030 - Use Tax.§ 10-210-6040 - Vending Machine Sales; Generally.§ 10-210-6041 - Vending Machine Sales; Dealers Engaged in the Business of Placing Vending Machines.§ 10-210-6042 - Vending Machine Sales; Dealers Under Contract With Nonprofit Organizations.§ 10-210-6043 - Vending Machine Sales; Other Dealers Selling Tangible Personal Property Through Vending Machines.§ 10-210-6050 - Veterinarians.§ 10-210-6060 - Watercraft Sales, Leases, and Rentals; Repair and Replacement Parts; and Maintenance Materials.§ 10-210-6070 - Welfare Assistance Redeemable in Goods.§ 10-210-6080 - Wholesalers.