23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-6043
Vending machine sales; other dealers selling tangible personal property through vending machines
Official textlaw.lis.virginia.gov
Dealers not engaged in the business of placing vending machines but who use vending machines at their places of business to sell merchandise (e.g., service station operators) must report the tax at the rate of 5.3% (6.0% in the Hampton Roads and Northern Virginia Regions) of gross taxable sales on the same return on which nonvending machine sales are reported. For definitions of the "Hampton Roads Region" and the "Northern Virginia Region" see 23VAC10-210-2070.
Source: view the official text
Nearby sections (25 sections)
- 10-210-4070 · Sign manufacturers and painting
- 10-210-4080 · (Repealed.)
- 10-210-5060 · Tobacco products
- 10-210-5070 · Trade-ins
- 10-210-5080 · (Repealed.)
- 10-210-6000 · Transportation or delivery charges
- 10-210-6010 · Trustees, receivers, assignees, executors, and…
- 10-210-6020 · Typesetting
- 10-210-6030 · Use tax
- 10-210-6040 · Vending machine sales; generally
- 10-210-6041 · Vending machine sales; dealers engaged in the business of…
- 10-210-6042 · Vending machine sales; dealers under contract with…
- 10-210-6043 · Vending machine sales; other dealers selling tangible…
- 10-210-6050 · Veterinarians
- 10-210-6060 · Watercraft sales, leases, and rentals; repair and…
- 10-210-6070 · Welfare assistance redeemable in goods
- 10-210-6080 · Wholesalers
- 10-220-5 · Definitions
- 10-220-10 · Tax levied
- 10-220-20 · Basis of tax; estimate of tax; penalty for misrepresentation
- 10-220-30 · Credit against tax
- 10-220-40 · Exemptions
- 10-220-50 · Time for payment of tax
- 10-220-60 · Election by commercial dealer, revocation, eligibility
- 10-220-70 · Retention of documents; examination by Commissioner