Retail Sales and Use Tax | Midpage10Adjustments, replacements and warranties.30Admissions.40Advertising; definitions.41Advertising businesses.42Newspaper and other media advertising.43In-house advertising.50Agriculture.70Aircraft sales, leases and rentals, repair and replacement parts and maintenance materials.80[Reserved]. (Reserved)90Aircraft service establishments.100Airlines operating in interstate commerce.120Alterations.140Auctioneers, agents, factors.160Bad debts.190Bookbinders and paper cutters.230Burglar, security, and fire alarm systems.250Cash and trade discounts.280Certificates of exemption.290Certificate of registration.310Churches.320Clubs.340Collection of tax by dealers.350Commercial watermen; definitions; general provisions.351Commercial watermen; typical exempt items; direct use; dual use of equipment.360Concrete mixer trucks.380Common carriers of property or passengers by railway.381Railway common carrier activities.382Railway common carriers; taxable status of property used in primary railway activities.383Railway common carriers; METRO and AMTRAK.384Railway common carriers; contractors.385Railway common carriers; proration.386Railway common carriers; lost, damaged or unclaimed property.387Railway common carriers; demurrage.400Containers, packaging materials, and equipment.410Contractors respecting real estate.420[Reserved]. (Reserved)430Coupons (redeemable).440[Reserved]. (Reserved)450Credit for taxes paid to other states or their political subdivisions.470Dealer's records.480Dealer's returns and payment of the tax.490Dealers' withdrawals from inventory.530Employers selling to employees.550Extension of time for filing return and paying tax.560Fabrication.570Fairs, flea markets, circuses, carnivals, etc.610Florists and nurserymen.620[Reserved]. (Reserved)630Fuels for domestic consumption.660Gas, electricity and water.670Gift certificates.680Gifts purchased in Virginia.690Governments; sales to.691Governments; sales by.692Government areas; sales within.693Government contractors.694Diplomatic exemption.700Harvesting of forest products.730Hotels, motels, tourist camps, etc.750Indians.760Innovative high technology industries and research; generally.761Innovative high technology industries; application of industrial manufacturing exemptions.762Innovative high technology industries; application of research and development exemptions generally.763Innovative high technology industries; sales.764Innovative high technology industries; true object test.765Innovative high technology industries; specific activities.780Interstate and foreign commerce.800Labels, tags and nameplates.820Lay-away and will-call sales.830Leased departments.840Leases or rentals.850Liability of corporate and partnership officers; penalty.860Linen supply.880Local sales and use taxes.910Maintenance contracts and warranty plans.920Manufacturing and processing.930Meals.940Medicines, drugs, eyeglasses, and related items.960Mining and mineral processing.980Monuments and memorial stones.990Motor vehicle sales, leases, and rentals, repair and replacement parts, and maintenance materials; taxicabs.1020Motor vehicle refinishers, painters and car washers.1030[Reserved]. (Reserved)1060Newspapers, magazines, periodicals and other publications.1072Nonprofit organizations; purchases for resale; intercompany sales and transfers; occasional sale; change of organization or operations; misuse of ....1080Occasional sale.1090Out-of-state vendors.2032Penalties and interest; audits.2060Physicians, surgeons, and other practitioners of the healing arts.2070Situs of sale.2080Prefabricated house sections.2090Pollution control equipment and facilities.3000Premiums and gifts.3010Printing.3030Radio and television broadcasting.3040Refunds.3050Repair businesses.3060Repossessed goods.3070Research; general provisions.3071Research; extent of the exemption.3072Research; taxable and exempt items.3073Research; contractors.3074Research; use of exemption certificates.3080Returned goods.3090Sale or quitting of business; successor business.4020Schools and colleges, certain educational institutions and other institutions of learning.4040Services.4050Ships or vessels used or to be used exclusively or principally in interstate or foreign commerce.4070Sign manufacturers and painting.5060Tobacco products.5070Trade-ins.6000Transportation or delivery charges.6010Trustees, receivers, assignees, executors, and administrators.6020Typesetting.6030Use tax.6040Vending machine sales; generally.6041Vending machine sales; dealers engaged in the business of placing vending machines.6042Vending machine sales; dealers under contract with nonprofit organizations.6043Vending machine sales; other dealers selling tangible personal property through vending machines.6050Veterinarians.6060Watercraft sales, leases, and rentals; repair and replacement parts; and maintenance materials.6070Welfare assistance redeemable in goods.6080Wholesalers.9998Forms (23Vac10-210).