Action:
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
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:
|
jennifer.lewis@tax.virginia.gov
|
|
Phone:
|
(804)371-2341
FAX: (804)371-2355
TDD: ()-
|
