TITLE 23. TAXATION

DEPARTMENT OF TAXATION

Action Withdrawn

Title of Regulation: 23VAC10-210. Retail Sales and Use Tax (amending 23VAC10-210-3010).

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The Department of Taxation has WITHDRAWN the regulatory action for 23VAC10-210, Retail Sales and Use Tax, which was published as a Notice of Intended Regulatory Action in 24:10 VA.R. 1256 January 21,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 This action is being withdrawn because the Department of Taxation started this action in 2008 but did not complete it.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 23VAC10-210-3010 to set forth legislative changes that provide an exemption to out-of-state advertising businesses on the purchase of printed materials from a Virginia printer that are stored in Virginia for 12 months or less for use out of state, and also to provide an exemption for sales of printing to Virginia advertising agencies for distribution out of state. 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.