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Actived: Wednesday Mar 3, 2021
12-161 | Virginia Tax
According to the auditor's comments, the Taxpayer sells parts and offers percentage-off and direct dollars discounts via newspaper coupons. Such discounts are considered retailers' coupons under Virginia sales and use tax policy. The application of the tax to such coupons is addressed in Title 23 of the Virginia Administrative Code 10-210-Â430.
13-71 | Virginia Tax
Coupons and discounts Customer uses a manufacturer’s coupon for $10 off of a carbon monoxide detector with a sales price of $70. Because the manufacturer’s coupon constitutes a reduction in sales price for purposes of the Hurricane Preparedness Sales Tax Holiday, the price of the carbon monoxide detector is reduced to $60, and the
08-151 | Virginia Tax
Note: Manufacturer’s coupons are treated differently during the sales tax holiday for school supplies and clothing and the sales tax holiday for emergency preparedness items. Example : During the Energy Star and WaterSense Sales Tax Holiday, Customer B uses a manufacturer’s coupon for $100 off of an Energy Star refrigerator, regularly
Browse Laws, Rules, and Decisions | Virginia Tax
Sales Price; Coupons : 05211970: Attorney General's Opinion : 05/21/1970 : Public Service Corporation : 01201995: Attorney General's Opinion : 01/20/1995 : Farm property;Exotic animals : 11081973: Attorney General's Opinion : 11/08/1973 : Lessee of Tax-Exempt Entity : 03171971
Retail Sales and Use Tax | Virginia Tax
In general, all sales, leases, and rentals of tangible personal property in or for use in Virginia, as well as accommodations and certain taxable services, are subject to Virginia sales and use tax, unless an exemption or exception is established.. Sales Tax Rates
Browse Laws, Rules, and Decisions | Virginia Tax
Sales Price; Coupons : 06191972: Attorney General's Opinion : 06/19/1972 : Public Service Corporations; Authority of City Revenue Commission to Change Assessment : 07111972: Attorney General's Opinion : 07/11/1972 : Deeds of Trust and Mortgages : 06011973: Attorney General's Opinion
Browse Laws, Rules, and Decisions | Virginia Tax
Coupons and discounts; Restaurant sales : 94-168: 94-168 : Rulings of the Tax Commissioner : 05/06/1994 : Audit penalty; Use tax compliance ratio : 94-167: 94-167 : Rulings of the Tax Commissioner : 05/27/1994 : Lease of radio system; Government contractor : 94-166: 94-166
Browse Laws, Rules, and Decisions | Virginia Tax
Retailer's coupons; Coupons for free merchandise : 95-299: 95-299 : Rulings of the Tax Commissioner : 11/27/1995 : Nonprofit organizations; Tangible personal property purchased for organizations : 95-3: 95-3 : Rulings of the Tax Commissioner : 01/04/1995
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