Tax Type
Retail Sales and Use Tax
Description
Court Case: Carroll Logging vs. Virginia Department of Taxation
Topic
Exemptions
Taxability of Persons and Transactions
Date Issued
07-18-2001
VIRGINIA:
IN THE CIRCUIT COURT FOR THE COUNTY OF BRUNSWICK
ROBERT E. CARROLL LOGGING, INC. )
)
Plaintiff, )
)
v. ) Case No. 025CL99000077-00
)
COMMONWEALTH OF VIRGINIA )
DEPARTMENT OF TAXATION, )
)
Defendant. )
FINAL ORDER
This cause came to be heard before this Court on the 25th day of July, 2000, upon the pleadings, proceedings and orders formerly had; upon the evidence, including testimony and exhibits, adduced upon trial, without a jury; upon motions and other instance of trial; and was argued by counsel for both plaintiff and defendant. This Court announced the reasons for its ruling from the bench at the conclusion of trial, which reasons are reflected in the trial transcript and hereby incorporated by reference.
Upon consideration whereof, the Court finds that plaintiff proved, by a preponderance of the evidence, that defendant's sales and use tax assessment of plaintiff dated March 19, 1998, in the amount of $15,982.50, was improper because plaintiff was entitled to the sales and use tax exemption established by Virginia Code Section 58.1-609.2 (6) as it then existed; that the plaintiff paid this amount to defendant, in full, on August 23, 1999, under protest; and that said assessment should be refunded plaintiff pursuant to Virginia Code Section 58.1-1826.
It is therefore adjudged and ordered that the defendant refund to plaintiff the sum of $15,982.50 plus interest as required by Virginia Code Section 58.1-1833. The Clerk will certify a copy of this Order to the Tax Commissioner of the Commonwealth of Virginia and to counsel for
plaintiff and defendant.
Nothing further remaining to be done, this action is stricken from the docket.
Entered: October 26, 2000
Circuit Court Judge
I ASK FOR THIS:
R. Clinton Clary", Jr.
Counsel for Plaintiff
Slayton, Bain and Clary
411 South Hicks Street
Lawrenceville, VA 23868
SEEN AND OBJECTED TO FOR ALL THE REASONS STATED AT TRIAL:
James C. Stuchell
Counsel for Defendant
Office of the Attorney General
900 E. Main Street
Richmond, VA 23219
Phone: (804) 786-7750
Fax: (804)786-9136
Rulings of the Tax Commissioner