23 Va. Admin. Code § 10-210-3000
Current through Register Vol. 41, No. 4, October 8, 2024
Donors of tangible personal property are users or consumers of that property. Their purchases are taxable, including purchases of gifts for advertising or promotional purposes. The tax applies to the cost price of property purchased originally for resale and later used as a gift. The tax applies to the cost price of purchases of property to be awarded as prizes.
For catalogs and other printed materials used for advertising tangible personal property for sale, see 23VAC10-210-260.
23 Va. Admin. Code § 10-210-3000
Statutory Authority
§ 58.1-203 of the Code of Virginia.