SESSION ENROLLED VIRGINIA ACTS OF ASSEMBLY ––-- 2023 SESSION CHAPTER E35 An Act to amend and reenact § 58.1-609.5 of the Code of Virginia, relating to retail sales and use tax;

R[H O1677] Approved [HMarch 1677]17, L2023 Be it enacted by the General Assembly of Virginia:

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E § 58.1-609.5.

DThe nottax applyimposed toby thethis following:chapterchapter or pursuant to the authority granted in § 58.1-605 or 58.1-606 shall 1.not apply to the following:

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services rendered by repairmen for which a separate chargeaccess isto made;or use of the Internet and any other related electronic communication service, including software, data, content and other information services delivered electronically via the Internet.

and2. services not involving an exchange of tangible personal property which provide access to or use of the Internet and any other related electronic communication service, including software, data, content and other information services delivered electronically via the Internet.

An amount separately charged for labor or services rendered in installing, applying, remodeling, or repairing property sold or rented.

for labor or services rendered in installing, applying, remoBeling, or 3.

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Custom programs as defined in § 58.1-602.

The sale or charges for any room or rooms, lodgings, or accommodations furnished to transients for more than 90 continuous days by any hotel, motel, inn, tourist camp, tourist cabin, camping grounds, transientsclub, foror aany consideration.chother place in which rooms, lodging, space or accommodations are regularly furnished to 9.transients for a consideration.

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