Tax Type
Retail Sales and Use Tax
Description
Insufficient records
Topic
Taxability of Persons and Transactions
Date Issued
09-21-1989
September 21, 1989
Dear ***************
This will reply to your August 23, 1988, letter requesting reconsideration of the department's June 29, 1988, ruling issued to ************** ("Center"). We regret the delay in providing you with a response to your inquiry.
I have reviewed my June 29 determination in light of your most recent comments and do not find basis to revise my original determination. In this instance, the Center was unable to provide documentation that supported its contention that the transactions involving oxygen concentrators met the requirements for exemption under VR 630-10-65, as explained in the ruling.
Virginia Code §58.1-633 and §630-10-30 of the Virginia Retail Sales and Use tax regulations, copies enclosed, clearly set forth the requirement that taxpayers maintain adequate and complete records necessary to determine the amount of tax liability. In its most recent letter, the Center admits that such records were not maintained. Inasmuch as such information is not available for review by the department, I find no basis to revise the audit assessments.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner