23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-860
Linen supply
A person engaged in the business of maintaining and preparing textile products for rental or lease is a lessor of tangible personal property and must collect and pay the tax on gross rental receipts. This includes the rental of coats, caps, aprons, dresses, uniforms, smocks, towels, linens, diapers and similar articles to individuals, barber shops, beauty parlors, work shops, and other establishments. Items used exclusively for rental purposes can be purchased tax exempt.
Tangible personal property including machinery, tools, repair parts or replacements thereof and supplies and materials used directly by an industrial processor engaged in maintaining and preparing textile products for rental or lease is not subject to tax. For laundry and dry cleaning establishments, see 23VAC10-210-810.
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Nearby sections (25 sections)
- 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- 10-210-766 · (Repealed.)
- 10-210-770 · (Repealed.)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- 10-210-790 · (Repealed.)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- 10-210-810 · (Repealed.)
- 10-210-820 · Lay-away and will-call sales
- 10-210-830 · Leased departments
- 10-210-840 · Leases or rentals
- 10-210-850 · Liability of corporate and partnership officers; penalty
- 10-210-860 · Linen supply
- 10-210-870 · (Repealed.)
- 10-210-880 · Local sales and use taxes
- 10-210-890 · (Repealed.)
- 10-210-900 · (Repealed.)
- 10-210-910 · Maintenance contracts and warranty plans
- 10-210-920 · Manufacturing and processing
- 10-210-930 · Meals
- 10-210-940 · Medicines, drugs, eyeglasses, and related items
- 10-210-950 · (Repealed.)
- 10-210-960 · Mining and mineral processing
- 10-210-970 · (Repealed.)
- 10-210-980 · Monuments and memorial stones