23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-385
Railway common carriers; proration
Official textlaw.lis.virginia.gov
It is possible that an item of tangible personal property may be used in both a taxable and exempt manner. In such cases, the sales and use tax base should be computed by multiplying the sales price or cost price, whichever is applicable, of the item by the percentage of time that the item is used in a taxable manner.
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Nearby sections (25 sections)
- 10-210-340 · Collection of tax by dealers
- 10-210-350 · Commercial watermen; definitions; general provisions
- 10-210-351 · Commercial watermen; typical exempt items; direct use;…
- 10-210-352 · (Repealed.)
- 10-210-353 · (Repealed.)
- 10-210-360 · Concrete mixer trucks
- 10-210-370 · (Repealed.)
- 10-210-380 · Common carriers of property or passengers by railway
- 10-210-381 · Railway common carrier activities
- 10-210-382 · Railway common carriers; taxable status of property used…
- 10-210-383 · Railway common carriers; METRO and AMTRAK
- 10-210-384 · Railway common carriers; contractors
- 10-210-385 · Railway common carriers; proration
- 10-210-386 · Railway common carriers; lost, damaged or unclaimed…
- 10-210-387 · Railway common carriers; demurrage
- 10-210-390 · (Repealed.)
- 10-210-400 · Containers, packaging materials, and equipment
- 10-210-410 · Contractors respecting real estate
- 10-210-420 · [Reserved]. (Reserved)
- 10-210-430 · Coupons (redeemable)
- 10-210-440 · [Reserved]. (Reserved)
- 10-210-450 · Credit for taxes paid to other states or their political…
- 10-210-460 · (Repealed.)
- 10-210-470 · Dealer's records
- 10-210-480 · Dealer's returns and payment of the tax