Title of Regulation: 23VAC10-210. Retail Sales and Use Tax (amending 23VAC10-210-610).

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The Department of Taxation has WITHDRAWN the regulatory action for 23VAC10-210, Retail Sales and Use Tax, which was published as a Notice of Intended Regulatory Action in 24:10 VA.R. 1256 January 21, 2008. This action is being withdrawn because the Department of Taxation started this action in 2008 but did not complete it. The purpose of the proposed action was intended to amend 23VAC10-310-610 to provide clarification with respect to the application of the tax to florists, landscape contractors, and nurserymen. In the event that the department decides to amend this regulation in the future, it will file a new action.

Agency Contact: Jennifer Lewis, Analyst, Department of Taxation, 600 East Main Street, Richmond, VA 23219, telephone (804) 371-2341, FAX (804) 371-2355, or email jennifer.lewis@tax.virginia.gov.