Tax Type
Retail Sales and Use Tax
Description
Dealer Registration
Topic
Basis of Tax
Payment and Refund
Date Issued
12-17-1982
December 17, 1982
Re: Application for Registration as a Dealer
Dear ******************
This is in reference to your letter of November 29, 1982, in which you request a determination of sales of documents or records as taxable sales or non-taxable sales. In reviewing the list of documents and records you enclosed, I find that all sales are non-taxable except the sales of Inventory Reports. I understand that they are sold monthly to those who appear on a mailing list. It will be necessary for you to collect and report sales tax on those sales.
Also, I understand that you will be selling a large number of copies of certain provisions of the Code of Virginia. Sales of those copies are subject to the sales and use tax provisions as well.
Numerous state agencies are already registered as dealers with this Department. The Department of Taxation itself, is registered and collects tax on its-sales of Title 58 books. This policy is uniformly applied to all state and local government agencies pursuant to Sales and Use Tax Policy Statement 82-2.
You may comply with Virginia Code § 58-441.16 by registering as a dealer. A registration application is enclosed. If you request, we will set up your account-on an annual reporting basis.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner