GroundRules
23VAC10-210-750: Indians
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 sales made by Indians to Indians on their reservation. Sales by outsiders to Indians, sales by Indians to outsiders, and all sales made off the reservation are subject to the sales tax. Indians selling to outsiders on the reservation are required to register as dealers and collect the tax from their purchasers.
Collected 2026-09-14T04:54:15Z. Source file · JSON