23 Va. Admin. Code § 10-210-750

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

Section 23VAC10-210-750 - Indians

The tax does not apply to sales made by Indians to Indians on their reservation. Sales by outsiders to Indians, sales by Indians to outsiders, and all sales made off the reservation are subject to the sales tax. Indians selling to outsiders on the reservation are required to register as dealers and collect the tax from their purchasers.

23 Va. Admin. Code § 10-210-750

Derived from VR630-10-49.1; added January 1985; amended, eff. July 1, 1993.

Statutory Authority

§ 58.1-203 of the Code of Virginia.