Tax Type
Retail Sales and Use Tax
Description
Audit adjustment
Topic
Taxpayers' Remedies
Date Issued
06-27-1988
June 27, 1988
Re: §58.1-1821 Application/ Sales and Use Tax
Dear****************
This will reply to your letter of April 12, 1988, in which you request a ruling on the application of the sales and use tax to certain charges made by your company. After a review of this matter, I find it more appropriate to treat your letter as an application for correction under §58.1-1821 of the Code of Virginia.
Based upon the facts presented in your letter, I find basis for the removal of printing die and similar charges from the department's recent audit. the department will revise its audit as soon as practicable and issue a revised notice of assessment.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner