Section 530. Employers selling to employees

Latest version.

An employer selling tangible personal property to employees for use or consumption must include the receipts from the sales in his gross taxable sales. This applies even if the employer makes sales only to his employees and not to the general public. Meals sold or furnished without charge to employees are addressed in 23VAC10-210-930.

Historical Notes

Derived from VR630-10-35.1, added July 1, 1969; revised January 1, 1979; amended, eff. July 1, 1993.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

                    
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