Section 10. Adjustments, replacements and warranties

Section 20. [Repealed]

Section 30. Admissions

Section 32. Adult care facilities

Section 40. Advertising; definitions

Section 41. Advertising businesses

Section 42. Newspaper and other media advertising

Section 43. In-house advertising

Section 50. Agriculture

Section 60. [Repealed]

Section 70. Aircraft sales, leases and rentals, repair and replacement parts and maintenance materials

Section 80. [Reserved]

Section 90. Aircraft service establishments

Section 100. Airlines operating in interstate commerce

Section 110. [Repealed]

Section 120. Alterations

Section 130. Artists and art dealers

Section 140. Auctioneers, agents, factors

Section 150. [Repealed]

Section 160. Bad debts

Section 170. [Repealed]

Section 180. [Repealed]

Section 190. Bookbinders and paper cutters

Section 200. [Repealed]

Section 220. Brackets for collection of the tax

Section 230. Burglar, security, and fire alarm systems

Section 240. [Repealed]

Section 250. Cash and trade discounts

Section 260. [Repealed]

Section 280. Certificates of exemption

Section 290. Certificate of registration

Section 300. [Repealed]

Section 310. Churches

Section 320. Clubs

Section 330. [Repealed]

Section 340. Collection of tax by dealers

Section 350. Commercial watermen; definitions; general provisions

Section 351. Commercial watermen; typical exempt items; direct use; dual use of equipment

Section 352. Commercial watermen; typical taxable items

Section 353. Commercial waterman; taxation of certain vessels

Section 360. Concrete mixer trucks

Section 370. [Repealed]

Section 380. Common carriers of property or passengers by railway

Section 381. Railway common carrier activities

Section 382. Railway common carriers; taxable status of property used in primary railway activities

Section 383. Railway common carriers; METRO and AMTRAK

Section 384. Railway common carriers; contractors

Section 385. Railway common carriers; proration

Section 386. Railway common carriers; lost, damaged or unclaimed property

Section 387. Railway common carriers; demurrage

Section 390. Consignments

Section 400. Containers, packaging materials, and equipment

Section 410. Contractors respecting real estate

Section 420. [Reserved]

Section 430. Coupons (redeemable)

Section 440. [Reserved]

Section 450. Credit for taxes paid to other states or their political subdivisions

Section 460. [Repealed]

Section 470. Dealer's records

Section 480. Dealer's returns and payment of the tax

Section 485. Dealer's compensation or discount

Section 490. Dealers' withdrawals from inventory

Section 500. Dentists, dental laboratories, and dental supply houses

Section 510. [Repealed]

Section 530. Employers selling to employees

Section 540. [Repealed]

Section 550. Extension of time for filing return and paying tax

Section 560. Fabrication

Section 570. Fairs, flea markets, circuses, carnivals, etc

Section 580. [Repealed]

Section 590. Feed making

Section 595. Financial institutions

Section 600. [Repealed]

Section 610. Florists and nurserymen

Section 620. [Reserved]

Section 630. Fuels for domestic consumption

Section 640. [Repealed]

Section 650. Furniture and storage warehousemen

Section 660. Gas, electricity and water

Section 670. Gift certificates

Section 680. Gifts purchased in Virginia

Section 690. Governments; sales to

Section 691. Governments; sales by

Section 692. Government areas; sales within

Section 693. Government contractors

Section 694. Diplomatic exemption

Section 700. Harvesting of forest products

Section 710. [Repealed]

Section 720. Hospitals and nursing homes

Section 730. Hotels, motels, tourist camps, etc

Section 740. [Repealed]

Section 750. Indians

Section 760. Innovative high technology industries and research; generally

Section 761. Innovative high technology industries; application of industrial manufacturing exemptions

Section 762. Innovative high technology industries; application of research and development exemptions generally

Section 763. Innovative high technology industries; sales

Section 764. Innovative high technology industries; true object test

Section 765. Innovative high technology industries; specific activities

Section 766. Innovative Technology Authority

Section 770. Interior decorators

Section 780. Interstate and foreign commerce

Section 790. Kennels, stables and pet shops

Section 800. Labels, tags and nameplates

Section 810. Laundries and dry cleaners

Section 820. Lay-away and will-call sales

Section 830. Leased departments

Section 840. Leases or rentals

Section 850. Liability of corporate and partnership officers; penalty

Section 860. Linen supply

Section 870. [Repealed]

Section 880. Local sales and use taxes

Section 890. [Repealed]

Section 900. Machinists, foundrymen and pattern makers

Section 910. Maintenance contracts and warranty plans

Section 920. Manufacturing and processing

Section 930. Meals

Section 940. Medicines, drugs, eyeglasses, and related items

Section 950. [Repealed]

Section 960. Mining and mineral processing

Section 970. Microfilm and microfiche copies of documents

Section 980. Monuments and memorial stones

Section 990. Motor vehicle sales, leases, and rentals, repair and replacement parts, and maintenance materials; taxicabs

Section 1000. [Repealed]

Section 1020. Motor vehicle refinishers, painters and car washers

Section 1030. [Reserved]

Section 1040. [Repealed]

Section 1060. Newspapers, magazines, periodicals and other publications

Section 1070. Nonprofit organizations; criteria for exemption

Section 1071. Nonprofit organizations; exempt transactions

Section 1072. Nonprofit organizations; purchases for resale; intercompany sales and transfers; occasional sale; change of organization or operations; misuse of ...

Section 1080. Occasional sale

Section 1090. Out-of-state vendors

Section 2000. [Repealed]

Section 2020. Peddlers and street vendors

Section 2030. [Repealed]

Section 2032. Penalties and interest; audits

Section 2034. [Repealed]

Section 2050. Photographs, photostats, blueprints, etc

Section 2060. Physicians, surgeons, and other practitioners of the healing arts

Section 2070. Situs of sale

Section 2080. Prefabricated house sections

Section 2090. Pollution control equipment and facilities

Section 3000. Premiums and gifts

Section 3010. Printing

Section 3020. [Repealed]

Section 3030. Radio and television broadcasting

Section 3040. Refunds

Section 3050. Repair businesses

Section 3060. Repossessed goods

Section 3070. Research; general provisions

Section 3071. Research; extent of the exemption

Section 3072. Research; taxable and exempt items

Section 3073. Research; contractors

Section 3074. Research; use of exemption certificates

Section 3080. Returned goods

Section 3090. Sale or quitting of business; successor business

Section 4000. [Repealed]

Section 4010. [Repealed]

Section 4020. Schools and colleges, certain educational institutions and other institutions of learning

Section 4030. Seeds and seedlings

Section 4040. Services

Section 4050. Ships or vessels used or to be used exclusively or principally in interstate or foreign commerce

Section 4060. [Repealed]

Section 4070. Sign manufacturers and painting

Section 4080. [Repealed]

Section 5060. Tobacco products

Section 5070. Trade-ins

Section 5080. [Repealed]

Section 6000. Transportation or delivery charges

Section 6010. Trustees, receivers, assignees, executors, and administrators

Section 6020. Typesetting

Section 6030. Use tax

Section 6040. Vending machine sales; generally

Section 6041. Vending machine sales; dealers engaged in the business of placing vending machines

Section 6042. Vending machine sales; dealers under contract with nonprofit organizations

Section 6043. Vending machine sales; other dealers selling tangible personal property through vending machines

Section 6050. Veterinarians

Section 6060. Watercraft sales, leases, and rentals; repair and replacement parts; and maintenance materials

Section 6070. Welfare assistance redeemable in goods

Section 6080. Wholesalers

Appendix 9998. FORMS (23VAC10-210)