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Virginia: No Exemption on Leased Printer


The Tax Commissioner of Virginia has determined that a leased printer is subject to Virginia sales tax. Ruling Number 12-149, dated September 19, 2012, outlines the issue.

A Taxpayer who runs a full-service print and visual communications company entered into a lease agreement for a printer. Initially, the lessor did not charge Virginia retail sales tax for the printer. The lessor later realized the printer was, in fact, liable for the sales tax because it did not meet the qualifications for exemption as required by Va. Code § 58.1-609.311. On June 29, 2012, the Tax Commissioner ruled that "the lessor is properly charging the tax on the equipment lease."

After a request for further clarification from the Taxpayer and a visit to the Taxpayer from the Department's auditor, the Tax Commissioner upheld his initial ruling that the printer does not qualify for the exemption delineated in Va. Code § 58.1-609.311.

According to Va. Code § 58.1-609.311, there is an exemption for:

"High speed electronic duplicators or any other duplicators which have a printing capacity of 4,000 impressions or more per hour purchased or leased by persons engaged primarily in the printing or photocopying of products for sale or resale." 

The printer in question did not produce 4,000 impressions or more per hour, therefore it does not qualify for the exemption.

It's all in the details.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.