{"data":{"id":"us-va/23vac10-210-530","jurisdiction":"us-va","citation":"23VAC10-210-530","heading":"Employers selling to employees","body":"An employer selling tangible personal property to employees for use or consumption must include the receipts from the sales in his gross taxable sales. This applies even if the employer makes sales only to his employees and not to the general public. Meals sold or furnished without charge to employees are addressed in 23VAC10-210-930.","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/section530/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:14Z","sha256":"9e986a2b8549a9b497ba32623bc612df76a94ac46aafcbb34e83bd08817cd94f","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-210-490","next":"us-va/23vac10-210-550"},"notice":"GroundRules: Original legal text. Not legal advice."}