{"data":{"id":"us-va/23vac10-210-10","jurisdiction":"us-va","citation":"23VAC10-210-10","heading":"Adjustments, replacements and warranties","body":"When any taxable article is returned to the dealer for adjustment, replacement or exchange and the consumer is given a new article free or at a reduced price under a warranty or guarantee, the sales or use tax must be computed on the actual additional amount, if any, paid to the dealer for the new article.\n\nFor articles returned for cash or credit, see 23VAC10-210-3080.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 210. Retail Sales and Use Tax"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter210/section10/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:14Z","sha256":"c055b64fb646514ddac77b8dbd472a41167fdcb3d4b714da5cafa68121ddffc6","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-140-284","next":"us-va/23vac10-210-30"},"notice":"GroundRules: Original legal text. Not legal advice."}