23 Va. Admin. Code § 10-230-20
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.
§ 58.1-203 of the Code of Virginia.
Derived from VR12.3.58-441.6(kk), eff. July 30, 1982; amended, Virginia Register Volume 25, Issue 8, eff. March 8, 2009.