Tax Type
Retail Sales and Use Tax
Description
Audit adjustment
Topic
Collection of Delinquent Tax
Date Issued
02-08-1985
February 8, 1985
Re: §58.1-1821 Application/Sales and Use Tax
Dear **************
This will reply to your letter of November 26, 1984 in which you submit an application for correction of sales and use tax assessed to ***** as the result of a recent audit.
Based upon the facts related in your letter, it appears that ***** was aware of and acted in reliance on a letter from the department to ****** in which oxygen concentrators were deemed to be exempt from the sales and use tax. Accordingly, I find basis for the removal of all oxygen concentrator sales and rentals from the department's audit. The balance of the audit assessment, relating to items other than oxygen concentrators, shall remain due and payable.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner