{"data":{"id":"us-va/23vac10-210-660","jurisdiction":"us-va","citation":"23VAC10-210-660","heading":"Gas, electricity and water","body":"The tax does not apply to gas, electricity or water when delivered to consumers through mains, lines or pipes.\n\nThe tax applies to sales of oxygen, acetylene, hydrogen and liquefied petroleum gases to consumers unless the sales are exempt under 23VAC10-210-920 (manufacturers, processors, etc.), 23VAC10-210-50 (agricultural producers for market) or some other specific ground. The tax does not apply to sales of such gases for resale.\n\nRetail sales of bottled water are taxable.","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/section660/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:15Z","sha256":"41e102d412113ec29d9a7a1b4cedc51d9eb30c1d4f54d12afd488d908a13c3cb","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-210-630","next":"us-va/23vac10-210-670"},"notice":"GroundRules: Original legal text. Not legal advice."}