{"data":{"id":"us-va/23vac10-210-670","jurisdiction":"us-va","citation":"23VAC10-210-670","heading":"Gift certificates","body":"The sale of a gift certificate is not taxable. When the owner of a gift certificate redeems it, in whole or in part, for tangible personal property, the transaction is a taxable sale. For example, if the owner of a gift certificate valued at $25 purchases a $15 pair of shoes, the tax on the $15 sale must be collected by the dealer and paid to the department. When the owner redeems the remaining $10 value of the certificate, the tax on the sale must be collected at that time by the dealer.","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/section670/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:15Z","sha256":"fbfaaf5043ca27bde9f102af356f4383b83dec36250ed48ce2e9f63f78d9eae0","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-210-660","next":"us-va/23vac10-210-680"},"notice":"GroundRules: Original legal text. Not legal advice."}