23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-3073
Research; contractors
Official textlaw.lis.virginia.gov
Generally, a contractor is the user and consumer of all tangible personal property furnished to or by him in connection with real property construction, reconstruction, installation, repair, and similar contracts as provided in 23VAC10-210-410. However, tangible personal property furnished to or by the contractor which will be used directly and exclusively in research is exempt from the tax. The contractor may purchase this property exempt of the tax by furnishing to the vendor a properly executed exemption certificate, Form ST-11A.
Source: view the official text
Nearby sections (25 sections)
- 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- 10-210-3020 · (Repealed.)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
- 10-210-3090 · Sale or quitting of business; successor business
- 10-210-4000 · (Repealed.)
- 10-210-4010 · (Repealed.)
- 10-210-4020 · Schools and colleges, certain educational institutions…
- 10-210-4030 · (Repealed.)
- 10-210-4040 · Services
- 10-210-4050 · Ships or vessels used or to be used exclusively or…
- 10-210-4060 · (Repealed.)
- 10-210-4070 · Sign manufacturers and painting
- 10-210-4080 · (Repealed.)