Virginia has enacted legislation to amend the terms “retail sale” and “sale at retail” to specifically include separately stated charges for supplies used during automotive repairs, effective July 1, 2017. The charges are subject to Virginia sales and use tax whether or not there is transfer of title or possession of the supplies and whether or not the supplies are attached to the automobile. Purchases of these supplies by automotive repairers are considered sales for resale. (Ch. 104 (H.B. 1518), Laws 2017)