Tax Type
Retail Sales and Use Tax
Description
Virginia Sales and Use Tax Regulation 1-8.2
Topic
Reports
Date Issued
05-01-1984
May 1, 1984
Virginia Sales and Use Tax Regulation 1-8.2
SUBJECT: Artists and art dealers
EFFECTIVE DATE: November 15, 1983. Under the authority of Virginia
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- Code § 58-48.6(B), this regulation is retroactive
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EXPIRATION DATE: N/A
SUPERSEDES:
This regulation supersedes § 1-8.2 of the Virginia Retail Sales and Use Tax Regulations published January 1, 1979.
REFERENCE:
1. § 58-441.6(pp), Code of Virginia
2. § 58-441.12, Code of Virginia
AUTHORITY:
1. § 58-48.6, Code of Virginia
SCOPE:
Applicable to all artists and art dealers
PURPOSE:
This regulation sets forth the sales and use tax application to all artists and art dealers.
REGULATION:
§ 1-8.2. Artists and art dealers. Sales of objects of art are sales of tangible personal property and are taxable; however, effective July 1, 1982, the tax does not apply to sales by prisoners confined in state correctional facilities of artistic products personally made by prisoners. Section added 7/69; Section revised 5/84.
Rulings of the Tax Commissioner