23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-660
Gas, electricity and water
Official textlaw.lis.virginia.gov
The tax does not apply to gas, electricity or water when delivered to consumers through mains, lines or pipes.
The tax applies to sales of oxygen, acetylene, hydrogen and liquefied petroleum gases to consumers unless the sales are exempt under 23VAC10-210-920 (manufacturers, processors, etc.), 23VAC10-210-50 (agricultural producers for market) or some other specific ground. The tax does not apply to sales of such gases for resale.
Retail sales of bottled water are taxable.
Source: view the official text
Nearby sections (25 sections)
- 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- 10-210-580 · (Repealed.)
- 10-210-590 · (Repealed.)
- 10-210-595 · (Repealed.)
- 10-210-600 · (Repealed.)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- 10-210-640 · (Repealed.)
- 10-210-650 · (Repealed.)
- 10-210-660 · Gas, electricity and water
- 10-210-670 · Gift certificates
- 10-210-680 · Gifts purchased in Virginia
- 10-210-690 · Governments; sales to
- 10-210-691 · Governments; sales by
- 10-210-692 · Government areas; sales within
- 10-210-693 · Government contractors
- 10-210-694 · Diplomatic exemption
- 10-210-700 · Harvesting of forest products
- 10-210-710 · (Repealed.)
- 10-210-720 · (Repealed.)
- 10-210-730 · Hotels, motels, tourist camps, etc
- 10-210-740 · (Repealed.)