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Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Mandate 235

Mandate Information
Mandate Title:
Gift Sales for Nonresidents and Bad Debt Accountin
Purpose of legislation
Defines a "gift transaction" for sales and use tax purposes and provides any Virginia dealer the option of collecting the tax imposed in the state of the recipient or collecting the Virginia tax.
Legislation mandating a change Chap 355 (2005)
VAC chapters to be amended
23 vac 10 - 210 : Retail Sales and Use Tax
Associated Regulatory Actions
Action 2195: Gifts purchased in Virginia
Latest Stage: no stages yet
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