Virginia: Sales Tax Handbook
Are Pollution Control Equipment subject to sales tax?
While Virginia's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of pollution control equipment in Virginia. To learn more, see a full list of taxable and tax-exempt items in Virginia.
General Pollution Control Equipment
TAXABLE
In the state of Virginia, exemptions apply to pollution control equipment and facilities that have been certified by the Department of Taxation as having been constructed, reconstructed, erected, or acquired in conformity with the state program or requirements for the abatement or control of water or air pollution
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