{"data":{"id":"us-va/23vac10-210-385","jurisdiction":"us-va","citation":"23VAC10-210-385","heading":"Railway common carriers; proration","body":"It is possible that an item of tangible personal property may be used in both a taxable and exempt manner. In such cases, the sales and use tax base should be computed by multiplying the sales price or cost price, whichever is applicable, of the item by the percentage of time that the item is used in a taxable manner.","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/section385/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:14Z","sha256":"69bab3cfeff273b0593c0fc8e05303057a1fb8637f7ca9e34c554e3c1ad58d7d","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-210-384","next":"us-va/23vac10-210-386"},"notice":"GroundRules: Original legal text. Not legal advice."}