23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-3000
Premiums and gifts
Official textlaw.lis.virginia.gov
Donors of tangible personal property are users or consumers of that property. Their purchases are taxable, including purchases of gifts for advertising or promotional purposes. The tax applies to the cost price of property purchased originally for resale and later used as a gift. The tax applies to the cost price of purchases of property to be awarded as prizes.
For catalogs and other printed materials used for advertising tangible personal property for sale, see 23VAC10-210-260.
Source: view the official text
Nearby sections (25 sections)
- 10-210-1080 · Occasional sale
- 10-210-1090 · Out-of-state vendors
- 10-210-2000 · (Repealed.)
- 10-210-2020 · (Repealed.)
- 10-210-2030 · (Repealed.)
- 10-210-2032 · Penalties and interest; audits
- 10-210-2034 · (Repealed.)
- 10-210-2050 · (Repealed.)
- 10-210-2060 · Physicians, surgeons, and other practitioners of the…
- 10-210-2070 · Situs of sale
- 10-210-2080 · Prefabricated house sections
- 10-210-2090 · Pollution control equipment and facilities
- 10-210-3000 · Premiums and gifts
- 10-210-3010 · Printing
- 10-210-3020 · (Repealed.)
- 10-210-3030 · Radio and television broadcasting
- 10-210-3040 · Refunds
- 10-210-3050 · Repair businesses
- 10-210-3060 · Repossessed goods
- 10-210-3070 · Research; general provisions
- 10-210-3071 · Research; extent of the exemption
- 10-210-3072 · Research; taxable and exempt items
- 10-210-3073 · Research; contractors
- 10-210-3074 · Research; use of exemption certificates
- 10-210-3080 · Returned goods