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

23VAC10-210-90: Aircraft service establishments

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Where this section sits in the code
  1. Title 23. Taxation
  2. Agency 10. Department of Taxation
  3. Chapter 210. Retail Sales and Use Tax

Establishments engaged in rendering aircraft services, such as crop dusters, which make no sales of tangible personal property must pay the tax on all tangible personal property used or consumed in their operations.

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

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