Government areas; sales within

# A.

Officers' clubs and similar entities. Sales to or by officers' clubs, noncommissioned officers' clubs, officers' messes, noncommissioned officers' messes, and post exchanges organized, operated and controlled under Department of Defense regulations are not subject to the tax. The use tax does not apply to persons who make purchases for their personal use from such entities.

# B.

Private concessionaires. All retail sales made by private concessionaires within a federal area are subject to the tax to the same extent it applies to retail sales elsewhere in the state.

Last amended: Historical Notes Derived from VR630-10-45 §§ 3.1, 3.2; revised January 1, 1979; August 1, 1982; January 1, 1985; amended, eff. July 1, 1994.

Source: view the official text

Nearby sections (25 sections)

10-210-595 · (Repealed.)
10-210-600 · (Repealed.)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10-210-640 · (Repealed.)
10-210-650 · (Repealed.)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10-210-710 · (Repealed.)
10-210-720 · (Repealed.)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10-210-740 · (Repealed.)
10-210-750 · Indians
10-210-760 · Innovative high technology industries and research;…
10-210-761 · Innovative high technology industries; application of…
10-210-762 · Innovative high technology industries; application of…
10-210-763 · Innovative high technology industries; sales

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