08/01/2004
from the Virginia Department of Taxation
These guidelines are published by the Department of Taxation (TAX) to provide guidance to retail sales and use tax dealers and to the public with respect to the sales tax rate increase effective Sept. 1. Pursuant to H.B. 5018, enacted by the 2004 Special Session of the Virginia General Assembly and signed by Governor Warner June 3, the development and publication of these guidelines is exempt from the provisions of the Administrative Process Act (ยง 2.2-4000 et seq.) of the Code of Virginia. These guidelines supplement TAX's existing Retail Sales and Use Tax Regulations (23 Virginia Administrative Code 10-210-10 et seq.). To the extent that there is a conflict between the existing regulations and these guidelines, these guidelines supersede the regulations.
