{"data":{"id":"us-va/23vac10-210-350","jurisdiction":"us-va","citation":"23VAC10-210-350","heading":"Commercial watermen; definitions; general provisions","body":"A. The following terms, when used in 23VAC10-210-350 through 23VAC10-210-353, shall have the following meanings, unless the context clearly indicates otherwise:\n\n\"Boat\" means any vessel used for marine transportation other than a watercraft as defined in § 58.1-1401 of the Code of Virginia.\n\n\"Commercial fishing activity\" means the business of extracting fish, bivalves, or crustaceans from waters for sale or resale.\n\n\"Commercial waterman\" or \"commercial watermen\" means a person or persons who regularly engage in a commercial fishing activity.\n\n\"Directly used\" means those items that are both indispensable to a commercial fishing activity and which are used immediately in the commercial fishing activity.\n\nB. A commercial waterman's purchase of a boat, motor, machinery, tools, repair parts, fuel, or supplies, including, but not limited to, paint or other materials used to recondition a boat, for use in a commercial fishing activity is exempt from the tax.","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/section350/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:14Z","sha256":"f0ee5654595e3b5ff7b2e6f06a8127c86ea4ac79af80eb7f3a009a9441c39d7c","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-210-340","next":"us-va/23vac10-210-351"},"notice":"GroundRules: Original legal text. Not legal advice."}