Action:
Amendment of the Retail Sales and Use Tax Regulation Sections Concerning Vending Machine Sales to Conform to a Statutory Change in the Sales Tax Rate
Action 2309
General Information
| Action Summary |
Legislation enacted by the 2004 General Assembly (2004 Acts of Assembly, Special Session I, Chapter 3) increased the sales tax rate from 4.5% to 5%. The regulation is being revised to reflect this legislative change. Additionally, TAX is revising 23 VAC 10-210-6041 to correct a reference to another regulation section. As this action is necessary to conform to changes in Virginia statutory law where no agency discretion is involved and to correct a technical error, it qualifies for exemption from the Administrative Process Act and the Virginia Register Act under Code of Va. § 2.2-4006 A. |
| Chapters Affected |
Only affects this chapter.
|
| Executive Branch Review |
This Action is exempt from Article 2 of the Administrative Process Act.
The normal executive branch review process is not required. As such, it can be submitted directly for publication and
is effective upon publication.
Exempt Citation:
Code of Va. § 2.2-4006 A
|
| RIS Project |
Yes [000710] |
| Associated Mandates |
|
| New Periodic Review |
This action will not be used to conduct a new periodic review.
|
Stages
Stages associated with this regulatory action.
| Stage ID |
Stage Type |
Status |
|
4042
|
Final
|
Stage complete. This regulation became effective on 09/06/2007. |
Contact Information
|
Name / Title:
|
Andrea M. Muse
/
Tax Policy Analyst
|
|
Address:
|
PO Box 27185
Richmond, VA 23261-7185
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Email Address:
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andrea.muse@tax.virginia.gov
|
|
Phone:
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(804)371-2336
FAX: (804)371-2355
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