Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Retail Sales and Use Tax [23 VAC 10 ‑ 210]
Fast Track Action to Conform the Retail Sales and Use Tax Regulation to Statutory Changes
Action 6173
General Information
Action Summary This action will amend the Retail Sales and Use Tax Regulation to conform it to statutory changes to the law. This action will amend 23 VAC10-210-410 (Contractors respecting real estate) and 23 VAC10-210-340 (Collection of Tax by Dealers).
Chapters Affected Only affects this chapter.
Executive Branch Review This action will go through the normal Executive Branch Review process.
RIS Project Yes  [7462]
Is Federal action a driving factor in this regulatory change? If so, please provide a specific reference to the law, regulation or court case.
Associated Mandates
Result of Prior Periodic Review Filed 8/10/2022
New Periodic Review This action will not be used to conduct a new periodic review.
Stages associated with this regulatory action.
Stage ID Stage Type Status
9906 Fast-Track Stage complete. This regulation became effective on 09/30/2023.
Contact Information
Name / Title: Joe Mayer  / Lead Policy Analyst
Address: PO Box 27185
Richmond, VA 23261-7185
Email Address:
Phone: (804)371-2299    FAX: (804)371-2355    TDD: ()-

This person is the primary contact for this board.