{"data":{"id":"us-va/23vac10-210-43","jurisdiction":"us-va","citation":"23VAC10-210-43","heading":"In-house advertising","body":"Materials and supplies and other tangible personal property used in \"in-house\" advertising, that is, advertising produced by any entity to advertise, promote or display its own products or services, are subject to the tax at the time of purchase.\n\nFor outdoor signs, see 23VAC10-210-4070; for interstate commerce, see 23VAC10-210-780; for catalogs and other printed materials for distribution out of state, see 23VAC10-210-260.","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/section43/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:14Z","sha256":"0a1c86947ca8dc1633928d741b12b820b20e1b44f8027fe54bfbd5eae722467c","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-210-42","next":"us-va/23vac10-210-50"},"notice":"GroundRules: Original legal text. Not legal advice."}