Tax Type
Retail Sales and Use Tax
Description
Fill dirt
Topic
Taxability of Persons and Transactions
Date Issued
06-24-1985
June 24, 1985
Re: §58.1-1821 Application/Sales and Use Tax
Dear ****
This will reply to your letters of February 7, 1985 to ***** and April 23, 1985 to ***** in which you apply for relief of a sales and use tax assessment issued as the result of a recent audit of *****.
Based upon the circumstances set forth in your letters, I find basis for the removal of fill sand sales from the department's audit of your corporation. The balance of the assessment, however, will remain due and payable and a revised notice of assessment will be prepared shortly.
In the future ***** should collect the sales tax from a purchaser of fill sand or other materials based upon the total charge made to the customer, including charges for all services that are a part of the sale. Delivery charges should not be included in the tax base when separately stated on a customer's invoice. Similarly, cash discounts allowed and taken for prompt payment or other reason need not be included in the tax base. Please feel free to contact the department if you have any future questions on the correct application of the sales and use tax.
Sincerely,
W. H. Forst
Tax Commissioner
Re: §58.1-1821 Application/Sales and Use Tax
Dear ****
This will reply to your letters of February 7, 1985 to ***** and April 23, 1985 to ***** in which you apply for relief of a sales and use tax assessment issued as the result of a recent audit of *****.
Based upon the circumstances set forth in your letters, I find basis for the removal of fill sand sales from the department's audit of your corporation. The balance of the assessment, however, will remain due and payable and a revised notice of assessment will be prepared shortly.
In the future ***** should collect the sales tax from a purchaser of fill sand or other materials based upon the total charge made to the customer, including charges for all services that are a part of the sale. Delivery charges should not be included in the tax base when separately stated on a customer's invoice. Similarly, cash discounts allowed and taken for prompt payment or other reason need not be included in the tax base. Please feel free to contact the department if you have any future questions on the correct application of the sales and use tax.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner