Transfer of watercraft repair parts, accessories, attachments, and lubricants, not included in the same transaction with the transfer of the

Sales of all watercraft repair parts, accessories, attachments, and lubricants not included in the same transaction with the transfer of the watercraft are subject to the Virginia Retail Sales and Use Tax and reportable on Form ST-9, Dealer's Retail Sales and Use Tax Return. All such tangible personal property is only subject to the Watercraft Sales and Use Tax when it is considered an attachment thereon or accessory thereto and part of the sales price. See 23VAC10-210-6060 for more information on the application of the retail sales and use tax.