23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-750
Indians
Official textlaw.lis.virginia.gov
The tax does not apply to sales made by Indians to Indians on their reservation. Sales by outsiders to Indians, sales by Indians to outsiders, and all sales made off the reservation are subject to the sales tax. Indians selling to outsiders on the reservation are required to register as dealers and collect the tax from their purchasers.
Source: view the official text
Nearby sections (25 sections)
- 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- 10-210-710 · (Repealed.)
- 10-210-720 · (Repealed.)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- 10-210-740 · (Repealed.)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
- 10-210-764 · Innovative high technology industries; true object test
- 10-210-765 · Innovative high technology industries; specific activities
- 10-210-766 · (Repealed.)
- 10-210-770 · (Repealed.)
- 10-210-780 · Interstate and foreign commerce
- 10-210-790 · (Repealed.)
- 10-210-800 · Labels, tags and nameplates
- 10-210-810 · (Repealed.)