Tax Type
Retail Sales and Use Tax
Description
Municipal Corporations; Boxing and Wrestling Matches
Topic
Taxability of Persons and Transactions
Date Issued
10-04-1972
A municipality is not subject to the tax on total gross receipts from the sale of tickets to a closed circuit boxing telecast. The case of Pelouze v. Richmond, 183 Va. 805 (1945), declared that a tax statute would not be presumed to apply to a municipal corporation unless there was specific language including them as taxable.
Attorney General's Opinion