A. Any person who contracts orally, in writing, or by purchase order, toperform construction, reconstruction, installation, repair, or any otherservice with respect to real estate or fixtures thereon, and in connectiontherewith to furnish tangible personal property, shall be deemed to havepurchased such tangible personal property for use or consumption. Any sale,distribution, or lease to or storage for such person shall be deemed a sale,distribution, or lease to or storage for the ultimate consumer and not forresale, and the dealer making the sale, distribution, or lease to or storagefor such person shall be obligated to collect the tax to the extent requiredby this chapter.
B. Any person who contracts to perform services in this Commonwealth and isfurnished tangible personal property for use under the contract by theperson, or his agent or representative, for whom the contract is performed,and a sales or use tax has not been paid to this Commonwealth by the personsupplying the tangible personal property, shall be deemed to be the consumerof the tangible personal property so used, and shall pay a use tax based onthe fair market value of the tangible personal property so used, irrespectiveof whether or not any right, title or interest in the tangible personalproperty becomes vested in the contractor. This subsection, however, shallnot apply to the industrial materials exclusion or the other industrialexclusions set out in § 58.1-609.3, including those set out in subdivisions2, 3 and 4 thereof; the media-related exemptions set out in subdivision 2 of§ 58.1-609.6; the governmental exclusions set out in subdivision 4 of §58.1-609.1; the agricultural exclusions set forth in subdivision 1 of §58.1-609.2; or the exclusion for baptistries set forth in former subdivision2 of § 58.1-609.8.
C. Any person who contracts orally, in writing, or by purchase order toperform any service in the nature of equipment rental, and the principal partof that service is the furnishing of equipment or machinery which will not beunder the exclusive control of the contractor, shall be liable for the salesor use tax on the gross proceeds from such contract to the same extent as thelessor of tangible personal property.
D. Tangible personal property incorporated in real property constructionwhich loses its identity as tangible personal property shall be deemed to betangible personal property used or consumed within the meaning of thissection. Any person selling fences, venetian blinds, window shades, awnings,storm windows and doors, locks and locking devices, floor coverings (asdistinguished from the floors themselves), cabinets, countertops, kitchenequipment, window air conditioning units or other like or comparable items,shall be deemed to be a retailer of such items and not a using or consumingcontractor with respect to them, whether he sells to and installs such itemsfor contractors or other customers and whether or not such retailerfabricates such items.
E. Nothing in this section shall be construed to (i) affect or limit theresale exclusion provided for in this chapter, or the industrial materialsand other industrial exclusions set out in § 58.1-609.3, the exclusion forbaptistries set out in former subdivision 2 of § 58.1-609.8, or the partialexclusion for the sale of modular buildings as set out in § 58.1-610.1, or(ii) impose any sales or use tax with respect to the use in the performanceof contracts with the United States, this Commonwealth, or any politicalsubdivision thereof, of tangible personal property owned by a governmentalbody which actually is not used or consumed in the performance thereof.
F. Notwithstanding the other provisions of this section, any person engagedin the business of furnishing and installing locks and locking devices shallbe deemed a retailer of such items and not a using or consuming contractorwith respect to them.
(Code 1950, § 58-441.15; 1966, c. 151; 1973, c. 224; 1977, c. 591; 1978, c.207; 1980, cc. 611, 627; 1984, c. 675; 1986, c. 605; 1989, c. 739; 1992, cc.404, 415; 1993, c. 310; 2000, c. 425; 2003, cc. 757, 758; 2010, c. 119.)
A. Any person who contracts orally, in writing, or by purchase order, toperform construction, reconstruction, installation, repair, or any otherservice with respect to real estate or fixtures thereon, and in connectiontherewith to furnish tangible personal property, shall be deemed to havepurchased such tangible personal property for use or consumption. Any sale,distribution, or lease to or storage for such person shall be deemed a sale,distribution, or lease to or storage for the ultimate consumer and not forresale, and the dealer making the sale, distribution, or lease to or storagefor such person shall be obligated to collect the tax to the extent requiredby this chapter.
B. Any person who contracts to perform services in this Commonwealth and isfurnished tangible personal property for use under the contract by theperson, or his agent or representative, for whom the contract is performed,and a sales or use tax has not been paid to this Commonwealth by the personsupplying the tangible personal property, shall be deemed to be the consumerof the tangible personal property so used, and shall pay a use tax based onthe fair market value of the tangible personal property so used, irrespectiveof whether or not any right, title or interest in the tangible personalproperty becomes vested in the contractor. This subsection, however, shallnot apply to the industrial materials exclusion or the other industrialexclusions set out in § 58.1-609.3, including those set out in subdivisions2, 3 and 4 thereof; the media-related exemptions set out in subdivision 2 of§ 58.1-609.6; the governmental exclusions set out in subdivision 4 of §58.1-609.1; the agricultural exclusions set forth in subdivision 1 of §58.1-609.2; or the exclusion for baptistries set forth in former subdivision2 of § 58.1-609.8.
C. Any person who contracts orally, in writing, or by purchase order toperform any service in the nature of equipment rental, and the principal partof that service is the furnishing of equipment or machinery which will not beunder the exclusive control of the contractor, shall be liable for the salesor use tax on the gross proceeds from such contract to the same extent as thelessor of tangible personal property.
D. Tangible personal property incorporated in real property constructionwhich loses its identity as tangible personal property shall be deemed to betangible personal property used or consumed within the meaning of thissection. Any person selling fences, venetian blinds, window shades, awnings,storm windows and doors, locks and locking devices, floor coverings (asdistinguished from the floors themselves), cabinets, countertops, kitchenequipment, window air conditioning units or other like or comparable items,shall be deemed to be a retailer of such items and not a using or consumingcontractor with respect to them, whether he sells to and installs such itemsfor contractors or other customers and whether or not such retailerfabricates such items.
E. Nothing in this section shall be construed to (i) affect or limit theresale exclusion provided for in this chapter, or the industrial materialsand other industrial exclusions set out in § 58.1-609.3, the exclusion forbaptistries set out in former subdivision 2 of § 58.1-609.8, or the partialexclusion for the sale of modular buildings as set out in § 58.1-610.1, or(ii) impose any sales or use tax with respect to the use in the performanceof contracts with the United States, this Commonwealth, or any politicalsubdivision thereof, of tangible personal property owned by a governmentalbody which actually is not used or consumed in the performance thereof.
F. Notwithstanding the other provisions of this section, any person engagedin the business of furnishing and installing locks and locking devices shallbe deemed a retailer of such items and not a using or consuming contractorwith respect to them.
(Code 1950, § 58-441.15; 1966, c. 151; 1973, c. 224; 1977, c. 591; 1978, c.207; 1980, cc. 611, 627; 1984, c. 675; 1986, c. 605; 1989, c. 739; 1992, cc.404, 415; 1993, c. 310; 2000, c. 425; 2003, cc. 757, 758; 2010, c. 119.)
A. Any person who contracts orally, in writing, or by purchase order, toperform construction, reconstruction, installation, repair, or any otherservice with respect to real estate or fixtures thereon, and in connectiontherewith to furnish tangible personal property, shall be deemed to havepurchased such tangible personal property for use or consumption. Any sale,distribution, or lease to or storage for such person shall be deemed a sale,distribution, or lease to or storage for the ultimate consumer and not forresale, and the dealer making the sale, distribution, or lease to or storagefor such person shall be obligated to collect the tax to the extent requiredby this chapter.
B. Any person who contracts to perform services in this Commonwealth and isfurnished tangible personal property for use under the contract by theperson, or his agent or representative, for whom the contract is performed,and a sales or use tax has not been paid to this Commonwealth by the personsupplying the tangible personal property, shall be deemed to be the consumerof the tangible personal property so used, and shall pay a use tax based onthe fair market value of the tangible personal property so used, irrespectiveof whether or not any right, title or interest in the tangible personalproperty becomes vested in the contractor. This subsection, however, shallnot apply to the industrial materials exclusion or the other industrialexclusions set out in § 58.1-609.3, including those set out in subdivisions2, 3 and 4 thereof; the media-related exemptions set out in subdivision 2 of§ 58.1-609.6; the governmental exclusions set out in subdivision 4 of §58.1-609.1; the agricultural exclusions set forth in subdivision 1 of §58.1-609.2; or the exclusion for baptistries set forth in former subdivision2 of § 58.1-609.8.
C. Any person who contracts orally, in writing, or by purchase order toperform any service in the nature of equipment rental, and the principal partof that service is the furnishing of equipment or machinery which will not beunder the exclusive control of the contractor, shall be liable for the salesor use tax on the gross proceeds from such contract to the same extent as thelessor of tangible personal property.
D. Tangible personal property incorporated in real property constructionwhich loses its identity as tangible personal property shall be deemed to betangible personal property used or consumed within the meaning of thissection. Any person selling fences, venetian blinds, window shades, awnings,storm windows and doors, locks and locking devices, floor coverings (asdistinguished from the floors themselves), cabinets, countertops, kitchenequipment, window air conditioning units or other like or comparable items,shall be deemed to be a retailer of such items and not a using or consumingcontractor with respect to them, whether he sells to and installs such itemsfor contractors or other customers and whether or not such retailerfabricates such items.
E. Nothing in this section shall be construed to (i) affect or limit theresale exclusion provided for in this chapter, or the industrial materialsand other industrial exclusions set out in § 58.1-609.3, the exclusion forbaptistries set out in former subdivision 2 of § 58.1-609.8, or the partialexclusion for the sale of modular buildings as set out in § 58.1-610.1, or(ii) impose any sales or use tax with respect to the use in the performanceof contracts with the United States, this Commonwealth, or any politicalsubdivision thereof, of tangible personal property owned by a governmentalbody which actually is not used or consumed in the performance thereof.
F. Notwithstanding the other provisions of this section, any person engagedin the business of furnishing and installing locks and locking devices shallbe deemed a retailer of such items and not a using or consuming contractorwith respect to them.
(Code 1950, § 58-441.15; 1966, c. 151; 1973, c. 224; 1977, c. 591; 1978, c.207; 1980, cc. 611, 627; 1984, c. 675; 1986, c. 605; 1989, c. 739; 1992, cc.404, 415; 1993, c. 310; 2000, c. 425; 2003, cc. 757, 758; 2010, c. 119.)
