23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-40
Advertising; definitions
The following words and terms, when used in 23VAC10-210-40 through 23VAC10-210-43, shall have the following meanings unless the context clearly indicates otherwise:
"Advertising" means the planning, creating, or placing of advertising in newspapers, magazines, billboards, broadcasting or other media, including without limitation, the providing of concept, writing, graphic design, mechanical art, photography and production supervision.
"Advertising business" means any person or group of persons providing "advertising" as defined herein.
"Media" means and includes newspapers, magazines, billboards, direct mail, radio, television, and other modes of communication.
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Nearby sections (25 sections)
- 10-140-210 · (Repealed.)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- 10-140-240 · (Repealed.)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- 10-210-20 · (Repealed.)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- 10-210-32 · (Repealed.)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- 10-210-60 · (Repealed.)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
- 10-210-100 · Airlines operating in interstate commerce
- 10-210-110 · (Repealed.)
- 10-210-120 · Alterations
- 10-210-130 · (Repealed.)