                                 CODE OF VIRGINIA

MODULAR BUILDING MANUFACTURERS AND RETAILERS (§ 58.1-610.1)

The retail sale of a modular building, as defined by § 58.1-602, by a modular
building manufacturer or modular building retailer, as defined by § 58.1-602,
shall be subject to the tax authorized by this chapter upon sixty percent of the
retail sales price. If the modular building manufacturer has paid such tax on
the cost price of materials incorporated in a modular building that has been
constructed for sale without installation, it may credit against the tax shown
to be due on the return the amount of sales or use tax paid on the cost of
materials used in fabricating such a modular building.

HISTORY: 2000, c. 425.