Tax Type
Retail Sales and Use Tax
Description
Alternative method of tax computation on pagers
Topic
Basis of Tax
Date Issued
10-25-1989
October 25, 1989
Dear********************
This will reply to your letter of July 26, 1989, to********** in which you requested permission for the use of an alternative method for the computation of the sales and use tax on pagers used in Virginia.
Based on the situation set forth in your letter, I find basis for allowing*************to compute the tax as proposed. This means that the tax will be computed based on total pager purchases each month multiplied by the percentage of the number of pagers billed to Virginia addresses to the total number of pagers billed to all addresses during the month.
This method may be used for allocating the tax on pagers only, and may not be used to allocate the tax on other equipment, supplies, etc., used in providing paging services within Virginia.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner