Tax Type
          Retail Sales and Use Tax
              Description
              Landscape contractor
          Topic
          Taxability of Persons and Transactions
              Date Issued
              01-15-1987
          January 15, 1987
Re: Ruling Request/ Sales and Use Tax
Dear****************
This will reply to your letter of October 31, 1986 seeking clarification of Virginia's Retail Sales and Use Tax as applied to a landscape contractor's transactions with commercial developers and other subcontractors.
Please find enclosed a copy of a ruling previously issued by the department which involves facts identical to those presented in your letter.
I hope the enclosed information will be of assistance to you but please let me know if you have any further questions.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner