Section 90. Aircraft service establishments  


Latest version.
  • Establishments engaged in rendering aircraft services, such as crop dusters, which make no sales of tangible personal property must pay the tax on all tangible personal property used or consumed in their operations.

Historical Notes

Derived from VR630-10-6.2; added January 1979; revised January 1, 1985; amended, eff. July 1, 1993.

Statutory Authority

§ 58.1-203 of the Code of Virginia.