23 Va. Admin. Code § 10-210-570 - Fairs, flea markets, circuses, carnivals, etc
A. Any person selling tangible personal
property at fairs, flea markets, carnivals, circuses, etc. must hold a
certificate of registration to collect the sales tax and is required to collect
and remit the tax on all such sales. For purposes of collection of the tax, no
distinction is made between profit and nonprofit vendors. Persons selling at
fairs, flea markets, carnivals and circuses do not qualify for the "occasional
sale" exemption set forth in
23VAC10-210-1080. Any person
selling at a fair, flea market, carnival or circus should contact the
department to obtain a certificate of registration for purposes of making sales
at the fair, flea market, etc. However, nothing contained in this section shall
prohibit the department from authorizing sponsors or operators of fairs,
carnivals, flea markets, circuses, etc. to remit the tax collected by persons
selling at such events. Any operator or sponsor seeking authorization to remit
tax on behalf of participants must apply in writing to the
department.
B. Tangible personal
property used or consumed in operating fairs, flea markets, circuses, amusement
parks, etc. is subject to the tax at the time of purchase. If the property is
purchased outside of Virginia, the purchaser is liable for the use tax. A
credit against use tax liability may be allowed for sales or use tax paid to
another state or its political subdivision. (See
23VAC10-210-450.)
Notes
Statutory Authority
§ 58.1-203 of the Code of Virginia.
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