23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-980
Monuments and memorial stones
Official textlaw.lis.virginia.gov
The tax applies to retail sales of memorial stones, monuments and markers without deduction for labor used in cutting and marking them. The installation or erection charge, if separately stated, is not taxable. However, the person making the installation must pay the tax on the materials purchased for use in the installation at the time of purchase. If the installation or erection charge is not separately stated, the tax applies to the entire sales price.
Source: view the official text
Nearby sections (25 sections)
- 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- 10-210-870 · (Repealed.)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- 10-210-890 · (Repealed.)
- 10-210-900 · (Repealed.)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- 10-210-950 · (Repealed.)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- 10-210-970 · (Repealed.)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
- 10-210-990 · Motor vehicle sales, leases, and rentals, repair and…
- 10-210-1000 · (Repealed.)
- 10-210-1020 · Motor vehicle refinishers, painters and car washers
- 10-210-1030 · [Reserved]. (Reserved)
- 10-210-1040 · (Repealed.)
- 10-210-1060 · Newspapers, magazines, periodicals and other publications
- 10-210-1070 · (Repealed.)
- 10-210-1071 · (Repealed.)
- 10-210-1072 · Nonprofit organizations; purchases for resale;…
- 10-210-1080 · Occasional sale
- 10-210-1090 · Out-of-state vendors
- 10-210-2000 · (Repealed.)