{"data":{"id":"us-va/23vac10-210-386","jurisdiction":"us-va","citation":"23VAC10-210-386","heading":"Railway common carriers; lost, damaged or unclaimed property","body":"The tax does not apply to compensation paid by a railway common carrier to a customer for tangible personal property lost or damaged while in the carrier's possession. If a railway common carrier sells damaged or unclaimed property, it must register as a dealer and collect and pay 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/section386/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:14Z","sha256":"f5d9be72b3709c469901a80c3d0a77ef81eebb48922aa5313259b20d6296c868","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-210-385","next":"us-va/23vac10-210-387"},"notice":"GroundRules: Original legal text. Not legal advice."}