Title of Regulation: 23VAC10-210. Retail Sales and Use Tax (amending 23VAC10-210-410).

Statutory Authority: § 58.1-203 of the Code of Virginia.

The Department of Taxation has WITHDRAWN the regulatory action for 23VAC10-210, Retail Sales and Use Tax, which was published as a Notice of Intended Regulatory Action in 23:25 VA.R. 4103 August 20, 2007. This action is being withdrawn because the Department of Taxation started this action in 2007 but did not complete it. The purpose of the proposed action was intended to clarify existing, long-standing policy with respect to the contractors tax treatment of floor coverings, lock and locking devices, and government contracts. In the event that the department decides to amend this regulation in the future, it will file a new action.

Agency Contact: Bland Sutton, Analyst, Department of Taxation, 600 East Main Street, Richmond, VA 23219, telephone (804) 371-2332, FAX (804) 371-2355, or email bland.sutton@tax.virginia.gov.