Tax Type
Retail Sales and Use Tax
Description
Bonus for early installation
Topic
Taxability of Persons and Transactions
Date Issued
11-21-1989
November 21, 1989
Re: §58.1-1821 Application/ Sales and Use Tax
Dear**************
This will reply to your letter of October 10, 1989 seeking reconsideration of my August 31, 1989 determination to ************** (the "Taxpayer").
FACTS
While you concede the taxability of the monogramming machinery addressed in my August 31 letter, you seek reconsideration of the taxability of a********* bonus paid for early installation of certain equipment. In support of this request you have submitted additional information from the equipment supplier certifying that the entire ***** bonus represented a charge for installation labor expended at the installation site.
DETERMINATION
Based on the information provided, I find basis for removing the amount paid as a bonus from the assessment. The audit will be revised accordingly and a revised notice of assessment will be issued to the Taxpayer under separate cover.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner