GroundRules
Browse Virginia regulations
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- 23VAC10-140-130 · Employer's returns and payments of withheld taxes
- 23VAC10-140-190 · Withholding tax statements for employees; employers must file annual returns with commissioner
- 23VAC10-140-200 · Refund to employer; time limitation; procedure
- 23VAC10-140-230 · Certain nonresidents; reciprocity with other states
- 23VAC10-140-280 · Lottery winnings; definitions
- 23VAC10-140-281 · Income taxation of lottery prizes
- 23VAC10-140-282 · Withholding on lottery prizes
- 23VAC10-140-283 · Lottery winnings; forms and reporting
- 23VAC10-140-284 · Provisions of Chapter 3 of Title 58.1 of the Code of Virginia to apply
- 23VAC10-210-10 · Adjustments, replacements and warranties
- 23VAC10-210-30 · Admissions
- 23VAC10-210-40 · Advertising; definitions
- 23VAC10-210-41 · Advertising businesses
- 23VAC10-210-42 · Newspaper and other media advertising
- 23VAC10-210-43 · In-house advertising
- 23VAC10-210-50 · Agriculture
- 23VAC10-210-70 · Aircraft sales, leases and rentals, repair and replacement parts and maintenance materials
- 23VAC10-210-80 · [Reserved]
- 23VAC10-210-90 · Aircraft service establishments
- 23VAC10-210-100 · Airlines operating in interstate commerce
- 23VAC10-210-120 · Alterations
- 23VAC10-210-140 · Auctioneers, agents, factors
- 23VAC10-210-160 · Bad debts
- 23VAC10-210-190 · Bookbinders and paper cutters
- 23VAC10-210-230 · Burglar, security, and fire alarm systems
- 23VAC10-210-250 · Cash and trade discounts
- 23VAC10-210-280 · Certificates of exemption
- 23VAC10-210-290 · Certificate of registration
- 23VAC10-210-310 · Churches
- 23VAC10-210-320 · Clubs
- 23VAC10-210-340 · Collection of tax by dealers
- 23VAC10-210-350 · Commercial watermen; definitions; general provisions
- 23VAC10-210-351 · Commercial watermen; typical exempt items; direct use; dual use of equipment
- 23VAC10-210-360 · Concrete mixer trucks
- 23VAC10-210-380 · Common carriers of property or passengers by railway
- 23VAC10-210-381 · Railway common carrier activities
- 23VAC10-210-382 · Railway common carriers; taxable status of property used in primary railway activities
- 23VAC10-210-383 · Railway common carriers; METRO and AMTRAK
- 23VAC10-210-384 · Railway common carriers; contractors
- 23VAC10-210-385 · Railway common carriers; proration
- 23VAC10-210-386 · Railway common carriers; lost, damaged or unclaimed property
- 23VAC10-210-387 · Railway common carriers; demurrage
- 23VAC10-210-400 · Containers, packaging materials, and equipment
- 23VAC10-210-410 · Contractors respecting real estate
- 23VAC10-210-420 · [Reserved]
- 23VAC10-210-430 · Coupons (redeemable)
- 23VAC10-210-440 · [Reserved]
- 23VAC10-210-450 · Credit for taxes paid to other states or their political subdivisions
- 23VAC10-210-470 · Dealer's records
- 23VAC10-210-480 · Dealer's returns and payment of the tax
- 23VAC10-210-490 · Dealers' withdrawals from inventory
- 23VAC10-210-530 · Employers selling to employees
- 23VAC10-210-550 · Extension of time for filing return and paying tax
- 23VAC10-210-560 · Fabrication
- 23VAC10-210-570 · Fairs, flea markets, circuses, carnivals, etc
- 23VAC10-210-610 · Florists and nurserymen
- 23VAC10-210-620 · [Reserved]
- 23VAC10-210-630 · Fuels for domestic consumption
- 23VAC10-210-660 · Gas, electricity and water
- 23VAC10-210-670 · Gift certificates
- 23VAC10-210-680 · Gifts purchased in Virginia
- 23VAC10-210-690 · Governments; sales to
- 23VAC10-210-691 · Governments; sales by
- 23VAC10-210-692 · Government areas; sales within
- 23VAC10-210-693 · Government contractors
- 23VAC10-210-694 · Diplomatic exemption
- 23VAC10-210-700 · Harvesting of forest products
- 23VAC10-210-730 · Hotels, motels, tourist camps, etc
- 23VAC10-210-750 · Indians
- 23VAC10-210-760 · Innovative high technology industries and research; generally
- 23VAC10-210-761 · Innovative high technology industries; application of industrial manufacturing exemptions
- 23VAC10-210-762 · Innovative high technology industries; application of research and development exemptions generally
- 23VAC10-210-763 · Innovative high technology industries; sales
- 23VAC10-210-764 · Innovative high technology industries; true object test
- 23VAC10-210-765 · Innovative high technology industries; specific activities
- 23VAC10-210-780 · Interstate and foreign commerce
- 23VAC10-210-800 · Labels, tags and nameplates
- 23VAC10-210-820 · Lay-away and will-call sales
- 23VAC10-210-830 · Leased departments
- 23VAC10-210-840 · Leases or rentals
- 23VAC10-210-850 · Liability of corporate and partnership officers; penalty
- 23VAC10-210-860 · Linen supply
- 23VAC10-210-880 · Local sales and use taxes
- 23VAC10-210-910 · Maintenance contracts and warranty plans
- 23VAC10-210-920 · Manufacturing and processing
- 23VAC10-210-930 · Meals
- 23VAC10-210-940 · Medicines, drugs, eyeglasses, and related items
- 23VAC10-210-960 · Mining and mineral processing
- 23VAC10-210-980 · Monuments and memorial stones
- 23VAC10-210-990 · Motor vehicle sales, leases, and rentals, repair and replacement parts, and maintenance materials; taxicabs
- 23VAC10-210-1020 · Motor vehicle refinishers, painters and car washers
- 23VAC10-210-1030 · [Reserved]
- 23VAC10-210-1060 · Newspapers, magazines, periodicals and other publications
- 23VAC10-210-1072 · Nonprofit organizations; purchases for resale; intercompany sales and transfers; occasional sale; change of organization or operations; misuse of ...
- 23VAC10-210-1080 · Occasional sale
- 23VAC10-210-1090 · Out-of-state vendors
- 23VAC10-210-2032 · Penalties and interest; audits
- 23VAC10-210-2060 · Physicians, surgeons, and other practitioners of the healing arts
- 23VAC10-210-2070 · Situs of sale
- 23VAC10-210-2080 · Prefabricated house sections