23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-387
Railway common carriers; demurrage
Official textlaw.lis.virginia.gov
Charges to shippers or consignees for their failure to release a railway car within a specified period after placement, known as demurrage charges, are not subject to the sales and use tax. Such charges are not taxable as they are part of the total nontaxable charge for transporting property. This regulation addresses only those demurrage charges for the retention of railway cars and has no application to taxable demurrage charges for gas cylinders and other tangible personal property.
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Nearby sections (25 sections)
- 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- 10-210-352 · (Repealed.)
- 10-210-353 · (Repealed.)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- 10-210-370 · (Repealed.)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- 10-210-390 · (Repealed.)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- 10-210-460 · (Repealed.)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
- 10-210-485 · (Repealed.)
- 10-210-490 · Dealers' withdrawals from inventory