Virginia regulations · Through 2026 Regular Session (effective July 1, 2026)

23VAC10-210-386: Railway common carriers; lost, damaged or unclaimed property

Where this section sits in the code

Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax

The tax does not apply to compensation paid by a railway common carrier to a customer for tangible personal property lost or damaged while in the carrier's possession. If a railway common carrier sells damaged or unclaimed property, it must register as a dealer and collect and pay the tax.

Collected 2026-09-14T04:54:14Z. Source file · JSON

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