Tax Type
Litter Tax
Description
Graphic design and production studio
Topic
Payment and Refund
Date Issued
12-08-1986
December 8, 1986
Re: Ruling Request/ Litter Tax
Dear ******************
This will reply to your letter of October 27, 1986 seeking a ruling whether **************(taxpayer) is liable for the payment of Virginia's litter tax.
FACTS
In connection with its business as a graphic design and production studio, taxpayer has remitted the litter tax to the department over the past several years. Taxpayer requests a ruling whether it erred in remitting such tax to the department. If so, taxpayer requests a refund of the litter tax which it paid to the department in May, 1985 and 1986.
RULING
Assuming your methods of operation have not significantly changed since the periods mentioned above, I find basis for concluding that you were not liable for the payment of Virginia's litter tax. Accordingly, I direct that a refund be issued to taxpayer under separate cover for litter tax previously paid to the department plus interest for the periods mentioned above. In addition, the department's records will be adjusted to reflect taxpayer's correct tax status.
I trust this has answered your questions but please let me know if I may be of further assistance.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner