Virginia Administrative Code (Last Updated: January 10, 2017) |
Title 23. Taxation |
Agency 10. Department of Taxation |
Chapter 210. Retail Sales and Use Tax |
Section 90. Aircraft service establishments
Latest version.
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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.