The tax imposed by this chapter or pursuant to the authority granted in §§58.1-605 and 58.1-606 shall not apply to the following:
1. Leasing, renting or licensing of copyright audio or video tapes, and filmsfor public exhibition at motion picture theaters or by licensed radio andtelevision stations.
2. Broadcasting equipment and parts and accessories thereto and towers usedor to be used by commercial radio and television companies, wired or landbased wireless cable television systems, common carriers or video programmersusing an open video system or other video platform provided by telephonecommon carriers, or concerns which are under the regulation and supervisionof the Federal Communications Commission and amplification, transmission anddistribution equipment used or to be used by wired or land based wirelesscable television systems, or open video systems or other video systemsprovided by telephone common carriers.
3. Any publication issued daily, or regularly at average intervals notexceeding three months, and advertising supplements and any other printedmatter ultimately distributed with or as part of such publications; however,newsstand sales of the same are taxable. As used in this subdivision, theterm "newsstand sales" shall not include sales of back copies ofpublications by the publisher or his agent.
4. Catalogs, letters, brochures, reports, and similar printed materials,except administrative supplies, the envelopes, containers and labels used forpackaging and mailing same, and paper furnished to a printer for fabricationinto such printed materials, when stored for 12 months or less in theCommonwealth and distributed for use without the Commonwealth. As used inthis subdivision, "administrative supplies" includes, but is not limitedto, letterhead, envelopes, and other stationery; and invoices, billing forms,payroll forms, price lists, time cards, computer cards, and similar supplies.Notwithstanding the provisions of subdivision 5 of this section or thedefinition of "advertising" contained in § 58.1-602, (i) any advertisingbusiness located outside the Commonwealth which purchases printing from aprinter within the Commonwealth shall not be deemed the user or consumer ofthe printed materials when such purchases would have been exempt under thissubdivision, and (ii) from July 1, 1995, through June 30, 2002, and beginningJuly 1, 2002, and ending July 1, 2012, any advertising business whichpurchases printing from a printer within the Commonwealth shall not be deemedthe user or consumer of the printed materials when such purchases would havebeen exempt under subdivision 3 or this subdivision, provided that theadvertising agency shall certify to the Tax Commissioner, upon request, thatsuch printed material was distributed outside the Commonwealth and suchcertification shall be retained as a part of the transaction record and shallbe subject to further review by the Tax Commissioner.
5. Advertising as defined in § 58.1-602.
6. Beginning July 1, 1995, and ending July 1, 2019:
a. (i) The lease, rental, license, sale, other transfer, or use of any audioor video tape, film or other audiovisual work where the transferee or useracquires or has acquired the work for the purpose of licensing, distributing,broadcasting, commercially exhibiting or reproducing the work or using orincorporating the work into another such work; (ii) the provision ofproduction services or fabrication in connection with the production of anyportion of such audiovisual work, including, but not limited to,scriptwriting, photography, sound, musical composition, special effects,animation, adaptation, dubbing, mixing, editing, cutting and provision ofproduction facilities or equipment; or (iii) the transfer or use of tangiblepersonal property, including, but not limited to, scripts, musical scores,storyboards, artwork, film, tapes and other media, incident to theperformance of such services or fabrication; however, audiovisual works andincidental tangible personal property described in clauses (i) and (iii) ofthis subdivision shall be subject to tax as otherwise provided in thischapter to the extent of the value of their tangible components prior totheir use in the production of any audiovisual work and prior to theirenhancement by any production service; and
b. Equipment and parts and accessories thereto used or to be used in theproduction of such audiovisual works.
7. From July 1, 1998, and ending July 1, 2012, textbooks and othereducational materials withdrawn from inventory at book-publishingdistribution facilities for free distribution to professors and otherindividuals who have an educational focus.
(1993, c. 310; 1994, c. 446; 1995, cc. 101, 171, 719; 1997, cc. 307, 717,822, 824; 1998, cc. 645, 812; 2002, cc. 183, 228, 777; 2003, cc. 911, 916;2004, cc. 63, 101, 590, 606, 821; 2007, cc. 58, 604; 2008, cc. 138, 545.)
The tax imposed by this chapter or pursuant to the authority granted in §§58.1-605 and 58.1-606 shall not apply to the following:
1. Leasing, renting or licensing of copyright audio or video tapes, and filmsfor public exhibition at motion picture theaters or by licensed radio andtelevision stations.
2. Broadcasting equipment and parts and accessories thereto and towers usedor to be used by commercial radio and television companies, wired or landbased wireless cable television systems, common carriers or video programmersusing an open video system or other video platform provided by telephonecommon carriers, or concerns which are under the regulation and supervisionof the Federal Communications Commission and amplification, transmission anddistribution equipment used or to be used by wired or land based wirelesscable television systems, or open video systems or other video systemsprovided by telephone common carriers.
3. Any publication issued daily, or regularly at average intervals notexceeding three months, and advertising supplements and any other printedmatter ultimately distributed with or as part of such publications; however,newsstand sales of the same are taxable. As used in this subdivision, theterm "newsstand sales" shall not include sales of back copies ofpublications by the publisher or his agent.
4. Catalogs, letters, brochures, reports, and similar printed materials,except administrative supplies, the envelopes, containers and labels used forpackaging and mailing same, and paper furnished to a printer for fabricationinto such printed materials, when stored for 12 months or less in theCommonwealth and distributed for use without the Commonwealth. As used inthis subdivision, "administrative supplies" includes, but is not limitedto, letterhead, envelopes, and other stationery; and invoices, billing forms,payroll forms, price lists, time cards, computer cards, and similar supplies.Notwithstanding the provisions of subdivision 5 of this section or thedefinition of "advertising" contained in § 58.1-602, (i) any advertisingbusiness located outside the Commonwealth which purchases printing from aprinter within the Commonwealth shall not be deemed the user or consumer ofthe printed materials when such purchases would have been exempt under thissubdivision, and (ii) from July 1, 1995, through June 30, 2002, and beginningJuly 1, 2002, and ending July 1, 2012, any advertising business whichpurchases printing from a printer within the Commonwealth shall not be deemedthe user or consumer of the printed materials when such purchases would havebeen exempt under subdivision 3 or this subdivision, provided that theadvertising agency shall certify to the Tax Commissioner, upon request, thatsuch printed material was distributed outside the Commonwealth and suchcertification shall be retained as a part of the transaction record and shallbe subject to further review by the Tax Commissioner.
5. Advertising as defined in § 58.1-602.
6. Beginning July 1, 1995, and ending July 1, 2019:
a. (i) The lease, rental, license, sale, other transfer, or use of any audioor video tape, film or other audiovisual work where the transferee or useracquires or has acquired the work for the purpose of licensing, distributing,broadcasting, commercially exhibiting or reproducing the work or using orincorporating the work into another such work; (ii) the provision ofproduction services or fabrication in connection with the production of anyportion of such audiovisual work, including, but not limited to,scriptwriting, photography, sound, musical composition, special effects,animation, adaptation, dubbing, mixing, editing, cutting and provision ofproduction facilities or equipment; or (iii) the transfer or use of tangiblepersonal property, including, but not limited to, scripts, musical scores,storyboards, artwork, film, tapes and other media, incident to theperformance of such services or fabrication; however, audiovisual works andincidental tangible personal property described in clauses (i) and (iii) ofthis subdivision shall be subject to tax as otherwise provided in thischapter to the extent of the value of their tangible components prior totheir use in the production of any audiovisual work and prior to theirenhancement by any production service; and
b. Equipment and parts and accessories thereto used or to be used in theproduction of such audiovisual works.
7. From July 1, 1998, and ending July 1, 2012, textbooks and othereducational materials withdrawn from inventory at book-publishingdistribution facilities for free distribution to professors and otherindividuals who have an educational focus.
(1993, c. 310; 1994, c. 446; 1995, cc. 101, 171, 719; 1997, cc. 307, 717,822, 824; 1998, cc. 645, 812; 2002, cc. 183, 228, 777; 2003, cc. 911, 916;2004, cc. 63, 101, 590, 606, 821; 2007, cc. 58, 604; 2008, cc. 138, 545.)
The tax imposed by this chapter or pursuant to the authority granted in §§58.1-605 and 58.1-606 shall not apply to the following:
1. Leasing, renting or licensing of copyright audio or video tapes, and filmsfor public exhibition at motion picture theaters or by licensed radio andtelevision stations.
2. Broadcasting equipment and parts and accessories thereto and towers usedor to be used by commercial radio and television companies, wired or landbased wireless cable television systems, common carriers or video programmersusing an open video system or other video platform provided by telephonecommon carriers, or concerns which are under the regulation and supervisionof the Federal Communications Commission and amplification, transmission anddistribution equipment used or to be used by wired or land based wirelesscable television systems, or open video systems or other video systemsprovided by telephone common carriers.
3. Any publication issued daily, or regularly at average intervals notexceeding three months, and advertising supplements and any other printedmatter ultimately distributed with or as part of such publications; however,newsstand sales of the same are taxable. As used in this subdivision, theterm "newsstand sales" shall not include sales of back copies ofpublications by the publisher or his agent.
4. Catalogs, letters, brochures, reports, and similar printed materials,except administrative supplies, the envelopes, containers and labels used forpackaging and mailing same, and paper furnished to a printer for fabricationinto such printed materials, when stored for 12 months or less in theCommonwealth and distributed for use without the Commonwealth. As used inthis subdivision, "administrative supplies" includes, but is not limitedto, letterhead, envelopes, and other stationery; and invoices, billing forms,payroll forms, price lists, time cards, computer cards, and similar supplies.Notwithstanding the provisions of subdivision 5 of this section or thedefinition of "advertising" contained in § 58.1-602, (i) any advertisingbusiness located outside the Commonwealth which purchases printing from aprinter within the Commonwealth shall not be deemed the user or consumer ofthe printed materials when such purchases would have been exempt under thissubdivision, and (ii) from July 1, 1995, through June 30, 2002, and beginningJuly 1, 2002, and ending July 1, 2012, any advertising business whichpurchases printing from a printer within the Commonwealth shall not be deemedthe user or consumer of the printed materials when such purchases would havebeen exempt under subdivision 3 or this subdivision, provided that theadvertising agency shall certify to the Tax Commissioner, upon request, thatsuch printed material was distributed outside the Commonwealth and suchcertification shall be retained as a part of the transaction record and shallbe subject to further review by the Tax Commissioner.
5. Advertising as defined in § 58.1-602.
6. Beginning July 1, 1995, and ending July 1, 2019:
a. (i) The lease, rental, license, sale, other transfer, or use of any audioor video tape, film or other audiovisual work where the transferee or useracquires or has acquired the work for the purpose of licensing, distributing,broadcasting, commercially exhibiting or reproducing the work or using orincorporating the work into another such work; (ii) the provision ofproduction services or fabrication in connection with the production of anyportion of such audiovisual work, including, but not limited to,scriptwriting, photography, sound, musical composition, special effects,animation, adaptation, dubbing, mixing, editing, cutting and provision ofproduction facilities or equipment; or (iii) the transfer or use of tangiblepersonal property, including, but not limited to, scripts, musical scores,storyboards, artwork, film, tapes and other media, incident to theperformance of such services or fabrication; however, audiovisual works andincidental tangible personal property described in clauses (i) and (iii) ofthis subdivision shall be subject to tax as otherwise provided in thischapter to the extent of the value of their tangible components prior totheir use in the production of any audiovisual work and prior to theirenhancement by any production service; and
b. Equipment and parts and accessories thereto used or to be used in theproduction of such audiovisual works.
7. From July 1, 1998, and ending July 1, 2012, textbooks and othereducational materials withdrawn from inventory at book-publishingdistribution facilities for free distribution to professors and otherindividuals who have an educational focus.
(1993, c. 310; 1994, c. 446; 1995, cc. 101, 171, 719; 1997, cc. 307, 717,822, 824; 1998, cc. 645, 812; 2002, cc. 183, 228, 777; 2003, cc. 911, 916;2004, cc. 63, 101, 590, 606, 821; 2007, cc. 58, 604; 2008, cc. 138, 545.)
