Virginia Regulatory Town Hall
secretary
Finance
Agency
Department of Taxation
Board
Department of Taxation
Mandate 334

Mandate Information
Mandate Title:
Exemption for Certain Aircraft
Purpose of legislation
Provide an Aircraft Sales and Use Tax exemption for aircraft that are (i) considered Warbirds, manufactured and intended for military use, excluding those manufactured after 1954, and (ii) used only for (a) exhibit or display to the general public (including such flights as are necessary for testing, maintaining, or preparing such aircraft for safe operation), or (b) air show and flight demonstrations (including such flights as are necessary for testing, maintaining, or preparing such aircraft for safe operation).
Legislation mandating a change Chap 610 (2007)
VAC chapters to be amended
23 vac 10 - 220 : Aircraft Sales and Use Tax
Associated Regulatory Actions No regulatory action has been filed.
Closing Explanation
The Department of Taxation has determined that the legislation is clear and unambiguous and does not require the promulgation of a regulation to interpret it.
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