This chapter shall be known and may be cited as the “Virginia Watercraft Sales and Use Tax Act.”

Terms Used In Virginia Code 58.1-1400

  • Watercraft: means any vessel propelled by machinery whether or not the machinery is the principal source of propulsion. See Virginia Code 58.1-1401

Code 1950, § 58-685.39; 1981, c. 405; 1984, c. 675.