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23 VAC Title 23 Agency 10 — Virginia Tax Regulations

23VAC10-230-20

Watercraft exclusion

Official textlaw.lis.virginia.gov

Watercraft as defined in § 58.1-1401 of the Code of Virginia are not subject to the Virginia retail sales and use tax imposed by Chapter 6 (§ 58.1-600 et seq.) of Title 58.1 but are subject to the 2.0% watercraft sales and use tax imposed by Chapter 14 (§ 58.1-1400 et seq.) of Title 58.1 of the Code of Virginia.

Last amended: Historical Notes Derived from VR12.3.58-441.6(kk), eff. July 30, 1982; amended, Virginia Register Volume 25, Issue 8, eff. March 8, 2009.

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Nearby sections (25 sections)
  1. 10-210-6070 · Welfare assistance redeemable in goods
  2. 10-210-6080 · Wholesalers
  3. 10-220-5 · Definitions
  4. 10-220-10 · Tax levied
  5. 10-220-20 · Basis of tax; estimate of tax; penalty for misrepresentation
  6. 10-220-30 · Credit against tax
  7. 10-220-40 · Exemptions
  8. 10-220-50 · Time for payment of tax
  9. 10-220-60 · Election by commercial dealer, revocation, eligibility
  10. 10-220-70 · Retention of documents; examination by Commissioner
  11. 10-220-80 · (Repealed.)
  12. 10-230-10 · (Repealed.)
  13. 10-230-20 · Watercraft exclusion
  14. 10-230-30 · Definitions
  15. 10-230-40 · Tax levied
  16. 10-230-50 · (Repealed.)
  17. 10-230-60 · (Repealed.)
  18. 10-230-70 · (Repealed.)
  19. 10-230-71 · Transfer of watercraft repair parts, accessories,…
  20. 10-230-75 · Dealer exclusion
  21. 10-230-80 · Exemptions and exclusions
  22. 10-230-90 · Payment of tax required for title
  23. 10-230-100 · (Repealed.)
  24. 10-230-110 · Retention of documents
  25. 10-230-120 · Credit for payment of tax
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