GroundRules
23VAC10-210-2080: Prefabricated house sections
Where this section sits in the code
- Title 23. Taxation
- Agency 10. Department of Taxation
- Chapter 210. Retail Sales and Use Tax
Sales of prefabricated modular house sections or units by manufacturers and other vendors are sales of tangible personal property, and the tax applies to the sales price. For manufacturers or other vendors who contract to furnish and install such units, see 23VAC10-210-410 for tax application.
Collected 2026-09-14T04:54:15Z. Source file · JSON