Statutes, codes, and regulations
Virginia Administrative Code
Title 23 - TAXATIONAgency 10 - DEPARTMENT OF TAXATION
Chapter 210 - RETAIL SALES AND USE TAX
Section 23VAC10-210-386 - Railway common carriers; lost, damaged or unclaimed property

23 Va. Admin. Code § 10-210-386

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Current through Register Vol. 41, No. 4, October 8, 2024
Section 23VAC10-210-386 - Railway common carriers; lost, damaged or unclaimed property

The tax does not apply to compensation paid by a railway common carrier to a customer for tangible personal property lost or damaged while in the carrier's possession. If a railway common carrier sells damaged or unclaimed property, it must register as a dealer and collect and pay the tax.

23 Va. Admin. Code § 10-210-386

Derived from VR630-10-24.4 § 8, eff. February 1, 1987.

Statutory Authority

§§ 58.1-203 and 58.1-609.3(3) of the Code of Virginia.