{"data":{"id":"us-va/23vac10-230-20","jurisdiction":"us-va","citation":"23VAC10-230-20","heading":"Watercraft exclusion","body":"Watercraft as defined in § 58.1-1401 of the Code of Virginia are not subject to the  Virginia retail sales and use tax imposed by Chapter 6 (§ 58.1-600 et seq.) of Title 58.1 but are subject to the  2.0% watercraft sales and use tax imposed by Chapter 14 (§ 58.1-1400 et seq.) of Title 58.1 of the Code of Virginia.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 230. Watercraft Sales and Use Tax"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter230/section20/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:16Z","sha256":"1712db212c9040b051bc3a30d138329994a766451214d27dd88990bc8ab26c77","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-220-70","next":"us-va/23vac10-230-30"},"notice":"GroundRules: Original legal text. Not legal advice."}