The Department is authorized by Code of Virginia § 58.1-3983.1 to issue final determinations on appeals filed by business taxpayers of assessments of (business) tangible personal property (BTPP) taxes, merchants capital (MC) taxes, and machinery and tools (M&T) taxes. The Department is required to publish in a public forum, notice of all requests for correction filed pursuant to § 58.1-3983.1, subject to the privacy limitations of § 58.1-3.
Posted December 3, 2007 (Closed)
Appeal of Machinery and Tools(M&T)
Public Document 08-85
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer claims, certain tangible personal property used in the Taxpayer's business should be classified as intangible under the provisions of Va. Code §§ 58.1-1100 and 58.1 1101 A 8.
Posted February 14, 2007 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 08-30
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer claims that certain tangible personal property in its facility should be considered exempt from the M&T tax as intangible assets for purposes of local property taxation.
Posted February 14, 2007 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 08-88
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer claims that certain tangible personal property included in the City's M&T tax assessment was in fact either decommissioned, removed from the plant, or never installed and located in another taxing jurisdiction. The Taxpayer requested a refund for taxes paid on these items.
Posted February 14, 2007 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 07-191
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer claims that as a part of a vertically integrated manufacturing company, certain tangible personal property used in the Taxpayer's profession should be classified as intangible under the provisions of Va. Code §§ 58.1-1100 and 58.1 1101 A 2.
Posted February 14, 2007 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 07-65
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code §58.1-3983.1. The Taxpayer claims that certain tangible personal property used in the Taxpayer?s profession should be tax exempt under the provisions of Va. Code § 58.1-3703 B 18.
Posted October 5, 2006 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 06-142
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code §58.1-3983.1. The Taxpayer claims that certain tangible personal property in its facility should be considered real property rather than tangible personal property for purposes of local property taxation.
Posted October 5, 2006 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 06-106
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code §58.1-3983.1. The Taxpayer claims that certain tangible personal property in its facility should be considered real property rather than tangible personal property for purposes of local property taxation.
Posted November 3, 2005 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 06-106
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer is a manufacturer and claims that certain tangible property in its facility should be considered as real property rather than as machinery and tools for purposes of local property taxation.
Posted November 3, 2005 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
P.D. 06-142
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer claims that certain tangible property in its facility taxed should be considered as real property rather than as machinery and tools for purposes of local property taxation.
Posted July 1, 2005 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
No Public Document issued.
The Taxpayer appeals tax assessments of certain tractors and trailers under the provisions of Va. Code § 58.1-3983.1. The Taxpayer states that its property is registered in another state and is normally parked in another state. As such, the Taxpayer contends that under the provisions of Va. Code § 58.1-3511 A, the property is not subject to the BTPP tax. This is similar to the appeal posted April 8, 2005.
Posted July 1, 2005 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 06-9
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contests the methodology the City used in assessing the Taxpayer's machinery and tools. The City uses a valuation methodology of 50% of original capitalized cost in its assessment of the machinery and tools of manufacturers. The Taxpayer contends that this methodology fails to take into consideration technological obsolescence of the property in determining the fair market value of the property.
Posted April 8, 2005 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
No Public Document issued.
The Taxpayer appeals tax assessments of certain tractors and trailers under the provisions of Va. Code § 58.1-3983.1. The Taxpayer states that its property is registered in another state and is normally parked in another state. As such, the Taxpayer contends that under the provisions of Va. Code § 58.1-3511 A, the property is not subject to the BTPP tax.
Posted November 12, 2004 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 06-51
The Taxpayer appeals an assessment of the BTTP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer is a manufacturer and claims that as such, tangible property in its warehouse facility that is not used directly in the manufacturing process should be treated as intangible personal property and reserved for State taxation under the provisions of Va. Code § 58.1-1102 A 1.
Posted April 1, 2005 (Closed)
Appeal of Local Mobile Property (MP) tax
Public Document 05-162
The Taxpayer appeals assessments of the MP tax on three of its aircraft. The Taxpayer contends that under the provisions of Va. Code § 58.1-3511 B, the assessment for each aircraft should be apportioned in the same percentage as the total number of miles traveled in the Commonwealth by such vehicle bears to the total number of miles traveled by such vehicle. The Taxpayer also contends that the assessment on one of the aircraft should be prorated to reflect the sale of the aircraft in July of the tax year in question.
Posted January 12, 2005 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 05-129
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contests the methodology the City used in assessing the Taxpayer's machinery and tools. The City uses original capitalized costs in its assessment of all manufacturers. The Taxpayer contends that this methodology does not reflect the fair market value of the assessed items.
Posted January 12, 2005 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 05-142
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. It contests its classification as a linen rental business for purposes of local tangible personal property taxation. The Taxpayer maintains that it is an industrial laundry facility and as such only its machinery and tools are subject to local property taxation.
Posted January 12, 2005 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer asserts that booths in its restaurant should be classified as real property for purposes of local taxation. The locality has classified the booths as tangible personal property. The appeal was not timely filed; therefore, a determination was not issued.
Posted August 4, 2004 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 05-6
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer is a manufacturer and claims that as such, certain tangible property in its facility should be treated as intangible personal property and reserved for State taxation under the provisions of Va. Code § 58.1-1102(A)(1).
Posted April 9, 2004 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 04-39
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer had filed an amended return with the County seeking a refund for taxes imposed on assets that it contends were not directly used in the manufacturing process and therefore are not subject to machinery and tool taxation as provided for in Va. Code § 58.1-3507. The County denied the Taxpayer's request, and the Taxpayer has filed an appeal with the Department.
Posted February 20, 2004 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 05-3
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contests the methodology the City used in assessing the Taxpayer?s machinery and tools. The City uses original capitalized costs in its assessment of all manufacturers. The Taxpayer contends that this methodology does not reflect the fair market value of the assessed items, based on prior assessments issued by the City and a formal appraisal obtained by the Taxpayer.
Posted February 10, 2004 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 04-16
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contests the methodology the City used in assessing the Taxpayer's machinery and tools. The City uses original capitalized costs in its assessment of all manufacturers. The Taxpayer contends that this methodology is defective in that it does not take economic obsolescence into account and therefore does not reflect fair market value.
Posted November 14, 2003 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 04-9
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer appeals the County's tax treatment of certain assets as business personal property rather than as real property. The County's position that the assets are business personal property is based upon the Taxpayer's use of the 7-year personal property MACRS convention in depreciating the assets for federal income tax purposes. The Taxpayer contends that the 7-year depreciation rules do not apply when determining the taxability of an asset in Virginia for purposes of the BTPP tax.
Posted September 10, 2003 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 03-96
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. It contends that the method of valuation utilized by the City in assessing its commercial trucks was erroneous. The City used an original percentage of cost basis in valuing the vehicles. The Taxpayer contends that this method resulted in assessments based on more than the fair market value of the vehicles, and that the City should have used recognized commercial pricing guides as the basis for its assessment.
Posted May 16, 2003 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 04-21
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. It contends that it is a manufacturer, not a processor, and that the machinery and tools used in its manufacturing process should be classified as such for purposes of the machinery and tools (M&T) tax, not under the higher rate of the BTPP tax that the locality applies to processors. The locality maintains that the Taxpayer is a processor.
Posted April 9, 2003 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 04-19
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contends that the property that is being assessed for purposes of BTPP taxation is not used in a trade or business and is not subject to the local personal property tax.
Posted April 9, 2003(Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 04-143
The Taxpayer is a Chapter 13 Trustee appointed by the Executive Office for the United States Trustee. Under the provisions of Va. Code § 58.1-3983.1, the Taxpayer appeals a BTPP tax assessment of property that he contends belongs to the Chapter 13 system, not to the Trustee.
Posted August 14, 2002 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 04-54
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. It contests the City?s use of original cost as the basis for the valuation of machinery and tools for the purposes of the M&T tax. The Taxpayer also contends that ?out of market contracts? represent intangible property and therefore are segregated for state taxation only.
Posted August 14, 2002 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 04-45
The Taxpayer appeals an assessment of the BTPP tax. It contends that it is a manufacturer. As such, pursuant to Code of Virginia § 58.1-1101, its personal property that is not defined as machinery and tools, motor vehicles and delivery equipment is intangible and therefore not subject to local taxation.
Posted May 17, 2002 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 02-120
The Taxpayer appeals an assessment of the BTPP tax. It contends that as a manufacturer, pursuant to Code of Virginia § 58.1-1101, its personal property that is not defined as machinery and tools, motor vehicles and delivery equipment is intangible and therefore not subject to local taxation.
Posted February 4, 2002 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 02-88
The Taxpayer appealed an assessment of the M&T tax. It contended that the tax status of property is fixed on January 1, and that any attempt to change that status after January 1 violated Code of Virginia § 58.1-3515.
Posted December 3, 2001 (Closed)
Appeal of M&T or BTPP tax
Public Document 02-4
The Taxpayer appeals an assessment of the BTPP tax. The Taxpayer contends that it is a manufacturer, and that its property should be subject to the M&T tax as provided in Code of Virginia § 58.1- 3507 rather than to the BTPP tax. (Code of Virginia § 58.1- 3500 through § 58.1-3506.)
Posted December 3, 2001 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 02-2
The Taxpayer appeals an assessment of the BTPP tax. It contends that it should be regarded as a single business, and that since a substantial portion of that business is manufacturing, its property should be treated as intangible personal property subject only to state taxation under the provisions of Code of Virginia § 58.1-1101(A)(2).
Posted February 14, 2007 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 07-191
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer claims that as a part of a vertically integrated manufacturing company, certain tangible personal property used in the Taxpayer's profession should be classified as intangible under the provisions of Va. Code §§ 58.1-1100 and 58.1 1101 A 2.
Posted February 14, 2007 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 07-65
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code §58.1-3983.1. The Taxpayer claims that certain tangible personal property used in the Taxpayer?s profession should be tax exempt under the provisions of Va. Code § 58.1-3703 B 18.
Posted October 5, 2006 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 06-142
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code §58.1-3983.1. The Taxpayer claims that certain tangible personal property in its facility should be considered real property rather than tangible personal property for purposes of local property taxation.
Posted October 5, 2006 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 06-106
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code §58.1-3983.1. The Taxpayer claims that certain tangible personal property in its facility should be considered real property rather than tangible personal property for purposes of local property taxation.
Posted November 3, 2005 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 06-106
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer is a manufacturer and claims that certain tangible property in its facility should be considered as real property rather than as machinery and tools for purposes of local property taxation.
Posted November 3, 2005 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
P.D. 06-142
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer claims that certain tangible property in its facility taxed should be considered as real property rather than as machinery and tools for purposes of local property taxation.
Posted July 1, 2005 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
No Public Document issued.
The Taxpayer appeals tax assessments of certain tractors and trailers under the provisions of Va. Code § 58.1-3983.1. The Taxpayer states that its property is registered in another state and is normally parked in another state. As such, the Taxpayer contends that under the provisions of Va. Code § 58.1-3511 A, the property is not subject to the BTPP tax. This is similar to the appeal posted April 8, 2005.
Posted July 1, 2005 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 06-9
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contests the methodology the City used in assessing the Taxpayer's machinery and tools. The City uses a valuation methodology of 50% of original capitalized cost in its assessment of the machinery and tools of manufacturers. The Taxpayer contends that this methodology fails to take into consideration technological obsolescence of the property in determining the fair market value of the property.
Posted April 8, 2005 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
No Public Document issued.
The Taxpayer appeals tax assessments of certain tractors and trailers under the provisions of Va. Code § 58.1-3983.1. The Taxpayer states that its property is registered in another state and is normally parked in another state. As such, the Taxpayer contends that under the provisions of Va. Code § 58.1-3511 A, the property is not subject to the BTPP tax.
Posted November 12, 2004 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 06-51
The Taxpayer appeals an assessment of the BTTP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer is a manufacturer and claims that as such, tangible property in its warehouse facility that is not used directly in the manufacturing process should be treated as intangible personal property and reserved for State taxation under the provisions of Va. Code § 58.1-1102 A 1.
Posted April 1, 2005 (Closed)
Appeal of Local Mobile Property (MP) tax
Public Document 05-162
The Taxpayer appeals assessments of the MP tax on three of its aircraft. The Taxpayer contends that under the provisions of Va. Code § 58.1-3511 B, the assessment for each aircraft should be apportioned in the same percentage as the total number of miles traveled in the Commonwealth by such vehicle bears to the total number of miles traveled by such vehicle. The Taxpayer also contends that the assessment on one of the aircraft should be prorated to reflect the sale of the aircraft in July of the tax year in question.
Posted January 12, 2005 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 05-129
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contests the methodology the City used in assessing the Taxpayer's machinery and tools. The City uses original capitalized costs in its assessment of all manufacturers. The Taxpayer contends that this methodology does not reflect the fair market value of the assessed items.
Posted January 12, 2005 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 05-142
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. It contests its classification as a linen rental business for purposes of local tangible personal property taxation. The Taxpayer maintains that it is an industrial laundry facility and as such only its machinery and tools are subject to local property taxation.
Posted January 12, 2005 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer asserts that booths in its restaurant should be classified as real property for purposes of local taxation. The locality has classified the booths as tangible personal property. The appeal was not timely filed; therefore, a determination was not issued.
Posted August 4, 2004 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 05-6
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer is a manufacturer and claims that as such, certain tangible property in its facility should be treated as intangible personal property and reserved for State taxation under the provisions of Va. Code § 58.1-1102(A)(1).
Posted April 9, 2004 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 04-39
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer had filed an amended return with the County seeking a refund for taxes imposed on assets that it contends were not directly used in the manufacturing process and therefore are not subject to machinery and tool taxation as provided for in Va. Code § 58.1-3507. The County denied the Taxpayer's request, and the Taxpayer has filed an appeal with the Department.
Posted February 20, 2004 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 05-3
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contests the methodology the City used in assessing the Taxpayer?s machinery and tools. The City uses original capitalized costs in its assessment of all manufacturers. The Taxpayer contends that this methodology does not reflect the fair market value of the assessed items, based on prior assessments issued by the City and a formal appraisal obtained by the Taxpayer.
Posted February 10, 2004 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 04-16
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contests the methodology the City used in assessing the Taxpayer's machinery and tools. The City uses original capitalized costs in its assessment of all manufacturers. The Taxpayer contends that this methodology is defective in that it does not take economic obsolescence into account and therefore does not reflect fair market value.
Posted November 14, 2003 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 04-9
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer appeals the County's tax treatment of certain assets as business personal property rather than as real property. The County's position that the assets are business personal property is based upon the Taxpayer's use of the 7-year personal property MACRS convention in depreciating the assets for federal income tax purposes. The Taxpayer contends that the 7-year depreciation rules do not apply when determining the taxability of an asset in Virginia for purposes of the BTPP tax.
Posted September 10, 2003 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 03-96
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. It contends that the method of valuation utilized by the City in assessing its commercial trucks was erroneous. The City used an original percentage of cost basis in valuing the vehicles. The Taxpayer contends that this method resulted in assessments based on more than the fair market value of the vehicles, and that the City should have used recognized commercial pricing guides as the basis for its assessment.
Posted May 16, 2003 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 04-21
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. It contends that it is a manufacturer, not a processor, and that the machinery and tools used in its manufacturing process should be classified as such for purposes of the machinery and tools (M&T) tax, not under the higher rate of the BTPP tax that the locality applies to processors. The locality maintains that the Taxpayer is a processor.
Posted April 9, 2003 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 04-19
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contends that the property that is being assessed for purposes of BTPP taxation is not used in a trade or business and is not subject to the local personal property tax.
Posted April 9, 2003(Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 04-143
The Taxpayer is a Chapter 13 Trustee appointed by the Executive Office for the United States Trustee. Under the provisions of Va. Code § 58.1-3983.1, the Taxpayer appeals a BTPP tax assessment of property that he contends belongs to the Chapter 13 system, not to the Trustee.
Posted August 14, 2002 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 04-54
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. It contests the City?s use of original cost as the basis for the valuation of machinery and tools for the purposes of the M&T tax. The Taxpayer also contends that ?out of market contracts? represent intangible property and therefore are segregated for state taxation only.
Posted August 14, 2002 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 04-45
The Taxpayer appeals an assessment of the BTPP tax. It contends that it is a manufacturer. As such, pursuant to Code of Virginia § 58.1-1101, its personal property that is not defined as machinery and tools, motor vehicles and delivery equipment is intangible and therefore not subject to local taxation.
Posted May 17, 2002 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 02-120
The Taxpayer appeals an assessment of the BTPP tax. It contends that as a manufacturer, pursuant to Code of Virginia § 58.1-1101, its personal property that is not defined as machinery and tools, motor vehicles and delivery equipment is intangible and therefore not subject to local taxation.
Posted February 4, 2002 (Closed)
Appeal of Machinery and Tools (M&T) tax
Public Document 02-88
The Taxpayer appealed an assessment of the M&T tax. It contended that the tax status of property is fixed on January 1, and that any attempt to change that status after January 1 violated Code of Virginia § 58.1-3515.
Posted December 3, 2001 (Closed)
Appeal of M&T or BTPP tax
Public Document 02-4
The Taxpayer appeals an assessment of the BTPP tax. The Taxpayer contends that it is a manufacturer, and that its property should be subject to the M&T tax as provided in Code of Virginia § 58.1- 3507 rather than to the BTPP tax. (Code of Virginia § 58.1- 3500 through § 58.1-3506.)
Posted December 3, 2001 (Closed)
Appeal of Business Tangible Personal Property (BTPP) tax
Public Document 02-2
The Taxpayer appeals an assessment of the BTPP tax. It contends that it should be regarded as a single business, and that since a substantial portion of that business is manufacturing, its property should be treated as intangible personal property subject only to state taxation under the provisions of Code of Virginia § 58.1-1101(A)(2).
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