Virginia – Exemption Certificates: Certain Types Of Sod Are Exempt From Sales Tax

“Virginia Code § 58.1-623 A states that all sales or leases are subject to the tax until the contrary is established. The burden of proving that a sale, distribution, lease, or storage of tangible personal property is not taxable is upon the dealer unless he takes from the customer a certificate to the effect that the property is exempt under the Retail Sales and Use Tax Act in Title 58.1 of the Code of Virginia.”

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Certain Types Of Sod Are Tax Exempt In Virginia