23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-530
Employers selling to employees
Official textlaw.lis.virginia.gov
An employer selling tangible personal property to employees for use or consumption must include the receipts from the sales in his gross taxable sales. This applies even if the employer makes sales only to his employees and not to the general public. Meals sold or furnished without charge to employees are addressed in 23VAC10-210-930.
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Nearby sections (25 sections)
- 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- 10-210-460 · (Repealed.)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- 10-210-485 · (Repealed.)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
- 10-210-500 · (Repealed.)
- 10-210-510 · (Repealed.)
- 10-210-530 · Employers selling to employees
- 10-210-540 · (Repealed.)
- 10-210-550 · Extension of time for filing return and paying tax
- 10-210-560 · Fabrication
- 10-210-570 · Fairs, flea markets, circuses, carnivals, etc
- 10-210-580 · (Repealed.)
- 10-210-590 · (Repealed.)
- 10-210-595 · (Repealed.)
- 10-210-600 · (Repealed.)
- 10-210-610 · Florists and nurserymen
- 10-210-620 · [Reserved]. (Reserved)
- 10-210-630 · Fuels for domestic consumption
- 10-210-640 · (Repealed.)