Tax Type
Retail Sales and Use Tax
Description
Audit appeal; Photocopy sales
Topic
Taxability of Persons and Transactions
Date Issued
04-29-1986
April 29, 1986
Re: 58.1-1821 Application/Sales and Use Tax
Dear ****************
This will reply to your letter of February 5, 1986, in which you submit information relating to your appeal of sales and use tax assessed to your firm.
The information you sent as requested in my January 7, 1986 determination has been forwarded to the department's Technical Services Section for review and the adjustment of the department's audit. As to the other points raised in your letter, I would note that*************rather than the United States government was found to be the seller of the photocopies in question. As -the sales tax is imposed in Virginia Code Section 58.1-603 on the seller of tangible personal property, I find no further basis for adjusting the department's audit assessment.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner