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.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-6.2; added January 1979; revised January 1, 1985; amended, eff. July 1, 1993.