23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-10
Adjustments, replacements and warranties
Official textlaw.lis.virginia.gov
When any taxable article is returned to the dealer for adjustment, replacement or exchange and the consumer is given a new article free or at a reduced price under a warranty or guarantee, the sales or use tax must be computed on the actual additional amount, if any, paid to the dealer for the new article.
For articles returned for cash or credit, see 23VAC10-210-3080.
Source: view the official text
Nearby sections (25 sections)
- 10-140-130 · Employer's returns and payments of withheld taxes
- 10-140-140 · (Repealed.)
- 10-140-190 · Withholding tax statements for employees; employers must…
- 10-140-200 · Refund to employer; time limitation; procedure
- 10-140-210 · (Repealed.)
- 10-140-230 · Certain nonresidents; reciprocity with other states
- 10-140-240 · (Repealed.)
- 10-140-280 · Lottery winnings; definitions
- 10-140-281 · Income taxation of lottery prizes
- 10-140-282 · Withholding on lottery prizes
- 10-140-283 · Lottery winnings; forms and reporting
- 10-140-284 · Provisions of Chapter 3 of Title 58.1 of the Code of…
- 10-210-10 · Adjustments, replacements and warranties
- 10-210-20 · (Repealed.)
- 10-210-30 · Admissions
- 10-210-32 · (Repealed.)
- 10-210-40 · Advertising; definitions
- 10-210-41 · Advertising businesses
- 10-210-42 · Newspaper and other media advertising
- 10-210-43 · In-house advertising
- 10-210-50 · Agriculture
- 10-210-60 · (Repealed.)
- 10-210-70 · Aircraft sales, leases and rentals, repair and replacement…
- 10-210-80 · [Reserved]. (Reserved)
- 10-210-90 · Aircraft service establishments