Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Watercraft Sales and Use Tax [23 VAC 10 ‑ 230]
Amendment of the Watercraft Sales and Use Tax Regulation and the Retail Sales and Use Tax Regulation
Action 2721
General Information
Action Summary This regulatory action will provide clarification with respect to Watercraft Sales and Use Tax as well as amend the regulation to reflect statutory changes. This regulatory action will also promulgate two new regulation sections, 23 VAC 10-230-50 and 23 VAC 10-230-60. These sections will clarify information already in the regulation. The Retail Sales and Use Tax regulation section regarding watercraft sales, leases, and rentals, repair and replacement parts, and maintenance materials will be amended to reflect a statutory change regarding maintenance contracts.
Chapters Affected
  VAC Chapter Name Action Type
Primary 23 VAC 10-230 Watercraft Sales and Use Tax Amend Existing Regulation
Other chapters
  23 VAC 10 - 210 Retail Sales and Use Tax
Executive Branch Review This action will go through the normal Executive Branch Review process.
RIS Project Yes  [001543]
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
4708 Fast-Track Stage complete. This regulation became effective on 03/08/2009.
Contact Information
Name / Title: Jennifer Lewis  / Tax Policy Analyst
Address: PO Box 27185
Richmond, VA 23261-7185
Email Address:
Phone: (804)371-2341    FAX: (804)371-2355    TDD: ()-