GroundRules
Browse Virginia regulations
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- 23VAC10-210-2090 · Pollution control equipment and facilities
- 23VAC10-210-3000 · Premiums and gifts
- 23VAC10-210-3010 · Printing
- 23VAC10-210-3030 · Radio and television broadcasting
- 23VAC10-210-3040 · Refunds
- 23VAC10-210-3050 · Repair businesses
- 23VAC10-210-3060 · Repossessed goods
- 23VAC10-210-3070 · Research; general provisions
- 23VAC10-210-3071 · Research; extent of the exemption
- 23VAC10-210-3072 · Research; taxable and exempt items
- 23VAC10-210-3073 · Research; contractors
- 23VAC10-210-3074 · Research; use of exemption certificates
- 23VAC10-210-3080 · Returned goods
- 23VAC10-210-3090 · Sale or quitting of business; successor business
- 23VAC10-210-4020 · Schools and colleges, certain educational institutions and other institutions of learning
- 23VAC10-210-4040 · Services
- 23VAC10-210-4050 · Ships or vessels used or to be used exclusively or principally in interstate or foreign commerce
- 23VAC10-210-4070 · Sign manufacturers and painting
- 23VAC10-210-5060 · Tobacco products
- 23VAC10-210-5070 · Trade-ins
- 23VAC10-210-6000 · Transportation or delivery charges
- 23VAC10-210-6010 · Trustees, receivers, assignees, executors, and administrators
- 23VAC10-210-6020 · Typesetting
- 23VAC10-210-6030 · Use tax
- 23VAC10-210-6040 · Vending machine sales; generally
- 23VAC10-210-6041 · Vending machine sales; dealers engaged in the business of placing vending machines
- 23VAC10-210-6042 · Vending machine sales; dealers under contract with nonprofit organizations
- 23VAC10-210-6043 · Vending machine sales; other dealers selling tangible personal property through vending machines
- 23VAC10-210-6050 · Veterinarians
- 23VAC10-210-6060 · Watercraft sales, leases, and rentals; repair and replacement parts; and maintenance materials
- 23VAC10-210-6070 · Welfare assistance redeemable in goods
- 23VAC10-210-6080 · Wholesalers
- 23VAC10-220-5 · Definitions
- 23VAC10-220-10 · Tax levied
- 23VAC10-220-20 · Basis of tax; estimate of tax; penalty for misrepresentation
- 23VAC10-220-30 · Credit against tax
- 23VAC10-220-40 · Exemptions
- 23VAC10-220-50 · Time for payment of tax
- 23VAC10-220-60 · Election by commercial dealer, revocation, eligibility
- 23VAC10-220-70 · Retention of documents; examination by Commissioner
- 23VAC10-230-20 · Watercraft exclusion
- 23VAC10-230-30 · Definitions
- 23VAC10-230-40 · Tax levied
- 23VAC10-230-71 · Transfer of watercraft repair parts, accessories, attachments, and lubricants, not included in the same transaction with the transfer of the ...
- 23VAC10-230-75 · Dealer exclusion
- 23VAC10-230-80 · Exemptions and exclusions
- 23VAC10-230-90 · Payment of tax required for title
- 23VAC10-230-110 · Retention of documents
- 23VAC10-230-120 · Credit for payment of tax
- 23VAC10-310-20 · Levy
- 23VAC10-310-30 · Value of estate
- 23VAC10-310-50 · Local tax
- 23VAC10-320-10 · Preface
- 23VAC10-320-20 · Deeds generally
- 23VAC10-320-30 · Additional tax paid by grantor
- 23VAC10-320-40 · Deeds of trust or mortgages
- 23VAC10-320-50 · Construction loan deeds of trust or mortgages
- 23VAC10-320-60 · Deeds of release
- 23VAC10-320-70 · Deeds of partition; transfers pursuant to decree of divorce or separate maintenance, etc.
- 23VAC10-320-80 · Contracts generally; leases
- 23VAC10-320-90 · When supplemental writings not taxable
- 23VAC10-320-100 · What other deeds not taxable; definitions
- 23VAC10-320-110 · Exemptions
- 23VAC10-320-120 · Taxation of instruments relating to property located in more than one jurisdiction
- 23VAC10-330-20 · Computation of net capital
- 23VAC10-330-30 · Deductions from gross capital
- 23VAC10-340-20 · Classification; rate of tax
- 23VAC10-340-30 · Intangible personal property of certain poultry and livestock producers
- 23VAC10-340-40 · Exempt professions and businesses: how property used therein taxable
- 23VAC10-370-20 · Tax levied; rate
- 23VAC10-370-40 · How paid; affixing of stamps
- 23VAC10-370-70 · Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps
- 23VAC10-370-90 · Cigarette tax credit certificates
- 23VAC10-370-100 · Preparation, design and sale of stamps; unlawful sale of stamps a felony
- 23VAC10-370-110 · Sale of unstamped cigarettes by stamping agents
- 23VAC10-380-10:1 · EXHIBITS [REPEALED]
- 23VAC10-390-20 · Definition
- 23VAC10-390-40 · Collection
- 23VAC10-500-10 · Definitions
- 23VAC10-500-20 · Authority to impose license tax
- 23VAC10-500-30 · Activities subject to license taxation
- 23VAC10-500-40 · Exemptions from the BPOL tax
- 23VAC10-500-50 · Exemption for affiliated groups
- 23VAC10-500-60 · Gross receipts
- 23VAC10-500-70 · Exclusions from gross receipts
- 23VAC10-500-80 · Deductions from gross receipts
- 23VAC10-500-90 · Other exclusions and deductions from gross receipts
- 23VAC10-500-100 · Rates and fees
- 23VAC10-500-110 · Multiple businesses
- 23VAC10-500-120 · Multiple locations
- 23VAC10-500-130 · Employees and independent contractors
- 23VAC10-500-140 · NAICS Codes
- 23VAC10-500-150 · Situs of gross receipts
- 23VAC10-500-160 · Situs of gross receipts for a contractor
- 23VAC10-500-170 · Situs of gross receipts for a retailer
- 23VAC10-500-180 · Situs of purchases for wholesaler subject to tax based on purchases
- 23VAC10-500-190 · Situs of a business renting tangible personal property
- 23VAC10-500-200 · Situs of a business performing services
- 23VAC10-500-210 · Apportionment; in general
- 23VAC10-500-220 · Apportionment; agreement to apportion among localities