Statutes, codes, and regulations
Virginia Administrative Code
Title 23 - TAXATIONAgency 10 - DEPARTMENT OF TAXATION
Chapter 230 - WATERCRAFT SALES AND USE TAX
Section 23VAC10-230-20 - Watercraft exclusion

23 Va. Admin. Code § 10-230-20

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Current through Register Vol. 41, No. 9, December 16, 2024
Section 23VAC10-230-20 - Watercraft exclusion

Watercraft as defined in § 58.1-1401 of the Code of Virginia are not subject to the Virginia retail sales and use tax imposed by Chapter 6 (§ 58.1-600 et seq.) of Title 58.1 but are subject to the 2.0% watercraft sales and use tax imposed by Chapter 14 (§ 58.1-1400 et seq.) of Title 58.1 of the Code of Virginia.

23 Va. Admin. Code § 10-230-20

Derived from VR12.3.58-441.6(kk), eff. July 30, 1982; amended, Virginia Register Volume 25, Issue 8, eff. March 8, 2009.

Statutory Authority

§ 58.1-203 of the Code of Virginia.