Tax Type
Retail Sales and Use Tax
Description
Consumption by the Taxpayer
Topic
Exemptions
Date Issued
12-03-1992
December 3, 1992
Re: Request for Ruling: Retail Sales and Use Tax
Dear****************
This will reply to your letter of August 5, 1992, in which you seek reconsideration of ruling, PD 92-113 (June 25, 1992), denying your client,**********(the "Taxpayer"), exemption from Virginia sales and use tax. You have submitted additional information and request exemption under Va. Code §58.1608(A)(4)(m) or 58.1-608(A)(9)(h).
Based upon a review of the additional information provided, I find the Taxpayer qualifies for exemption from sales and use tax under Va. Code §58.1-608(A)(4)(m). Please note that this exemption applies only to tangible personal property purchased for use and consumption by the Taxpayer. Additionally, this exemption is currently scheduled to expire on June 30, 1996.
If you have any further questions, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
OTP/6347N
Rulings of the Tax Commissioner