Sales of prefabricated modular house sections or units by manufacturers and other vendors are sales of tangible personal property, and the tax applies to the sales price. For manufacturers or other vendors who contract to furnish and install such units, see 23VAC10-210-410 for tax application.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-84.1; added July 1969; revised January 1, 1979.