{"data":{"id":"us-va/23vac10-210-90","jurisdiction":"us-va","citation":"23VAC10-210-90","heading":"Aircraft service establishments","body":"Establishments engaged in rendering aircraft services, such as crop dusters, which make no sales of tangible personal property must pay the tax on all tangible personal property used or consumed in their operations.","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/section90/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:14Z","sha256":"cf238ea2fc3e4866e7fc78e9e1abc899171fab6e86841b6c118429d26620f037","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-210-80","next":"us-va/23vac10-210-100"},"notice":"GroundRules: Original legal text. Not legal advice."}