23 Va. Admin. Code § 10-210-352

Current through Register Vol. 41, No. 1, August 26, 2024

Section 23VAC10-210-352 - [Repealed effective 9/28/2024] Commercial watermen; typical taxable items

A commercial waterman's purchase of the following items is taxable since they are not directly used in commercial fishing activities:

1. Boat marking letters;

2. Cooking utensils;

3. Deck brooms;

4. Fuel for cooking or space heating aboard vessels;

5. Flashlight and batteries;

6. Hand held radios and other communication devices not permanently affixed to a boat;

7. Life preservers;

8. Maps;

9. Tools used to repair equipment;

10. Any other tangible personal property purchased for family or personal use or not purchased for use in extracting seafood from waters for commercial purposes.

23 Va. Admin. Code § 10-210-352

Derived from VR630-10-24.1 §4; added January 1979; revised January 1985; amended, eff. July 1, 1994; Repealed, Virginia Register Volume 40, Issue 24, eff. 9/28/2024.

Statutory Authority: § 58.1-203 of the Code of Virginia.