Section 790. Kennels, stables and pet shops

Latest version.

The tax does not apply to charges for keeping pets. Operators of kennels, stables and pet shops are required to pay the tax on purchases of tangible personal property used in their operations. Sales of pets are subject to the tax. The sale or rental of riding horses is also subject to the tax.

Historical Notes

Derived from VR630-10-52; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

                    
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