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

23VAC10-210-43: In-house advertising

Where this section sits in the code

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

Materials and supplies and other tangible personal property used in "in-house" advertising, that is, advertising produced by any entity to advertise, promote or display its own products or services, are subject to the tax at the time of purchase.

For outdoor signs, see 23VAC10-210-4070; for interstate commerce, see 23VAC10-210-780; for catalogs and other printed materials for distribution out of state, see 23VAC10-210-260.

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

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