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

23VAC10-230-20: Watercraft exclusion

Where this section sits in the code

Title 23. Taxation
Agency 10. Department of Taxation
Chapter 230. Watercraft Sales and Use Tax

Watercraft as defined in § 58.1-1401 of the Code of Virginia are not subject to the Virginia retail sales and use tax imposed by Chapter 6 (§ 58.1-600 et seq.) of Title 58.1 but are subject to the 2.0% watercraft sales and use tax imposed by Chapter 14 (§ 58.1-1400 et seq.) of Title 58.1 of the Code of Virginia.

Collected 2026-09-14T04:54:16Z. Source file · JSON

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