Public Notices

Notices of Appeals of Local Business Taxes

The Department is authorized by Va. Code § 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, machinery and tools (M&T) taxes, local mobile property (LMP) tax, and consumer utility taxes. The Department is required to publish in a public forum, notice of all requests for correction filed pursuant to the 3rd enactment clause of House Bill 2085 (Chapter 202, 1999 Acts of Assembly), subject to the privacy limitations of § 58.1-3. 

• Archived Appeals

Posted May 6, 2012
Appeal of Business Tangible Personal Property (BTPP) tax
1-5356380861

The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contends that it is not a business and is not subject to BTPP.

 Posted May 6, 2012
Appeal of Business Tangible Personal Property (BTPP) tax
1-5343578530

The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contends certain tangible property used in its business should be treated as intangible personal property and reserved for state taxation under the provisions of Va. Code § 58.1-1101 A 2a.

Posted May 6, 2012
Appeal of Business Tangible Personal Property (BTPP) tax
1-5341100773

The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contends that value of business property is overstated.

Posted May 6, 2012
Appeal of Machinery and Tools (M&T) tax
1-5338790797

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 included in the localities tax assessment was either removed from the business or was idle.

Posted April 1, 2013
Appeal of Business Tangible Personal Property (BTPP) tax
1-5215749700

The Taxpayer appeals an assessment of the BTPP tax under the provisions of VA. Code Section 58.1-3983.1. The Taxpayer contends that certain property in its facility should be considered real property rather than tangible personal property and that certain equipment should be categorized as computer application software, which is segregated classified as intangible under the provisions of Va. Code Section 58.1-1101 A 8.

 Posted April 1, 2013
Appeal of Business Tangible Personal Property (BTPP) tax
1-5215749712

The Taxpayer appeals an assessment of the BTPP tax under the provisions of VA. Code Section 58.1-3983.1. The Taxpayer contends that the locality disregarded valid returns.

Posted April 1, 2013
Appeal of Machinery and Tools (M&T) tax
1-5283287420

The Taxpayer appeals an assessment of the M&T tax under the provisions of VA. Code Section 58.1-3983.1. The Taxpayer contends certain tangible personal property used in the Taxpayer's business should be classified as intangible under the provisions of Va. Code Section 58.1-1101 A 2.

Posted April 1, 2013
Appeal of Machinery and Tools (M&T) tax
1-5286175231

The locality requests a redetermination of the Tax Commissioner's final determination in P.D. 12-177.

Posted April 1, 2013
Appeal of Machinery and Tools (M&T) tax
1-5324618912

The Taxpayer appeals an assessment of the M&T tax under the provisions of VA. Code Section 58.1-3983.1.  The Taxpayer contends that certain tangible personal property included in the locality's M&T tax assessment was idle and certain equipment used in the Taxpayer's business should be classified as intangible under the provisions of Va. Code Section 58.1-1101 A 2.

Last Updated 5/3/2013 16:0