Tax Type
Retail Sales and Use Tax
Description
Pollution control equipment; Certification
Topic
Exemptions
Date Issued
04-03-1995
April 3, 1995
Re: §58.1-1821 Appeal: Retail Sales and Use Tax
Dear*************
This will respond to your letter of February 22, 1995 in response to the department's January 27,1995 determination letter with respect to a sales and use tax assessment to your client, *************(the "Taxpayer"), for the period January 1989 through June 1994.
You now seek revision of the assessment as you assert that some of the tangible personal property held taxable by the auditors has been certified by the Department of Environmental Quality (DEQ) as being used in the abatement or control of water pollution and thus could have been purchased exempt from the tax under Code of Virginia §58.1-609.3(9). Upon checking into this matter, we have found that DEQ has in fact certified some of the equipment. Accordingly, I will agree to remove from the assessment the property certified by DEQ. An auditor will be contacting the Taxpayer shortly to make the! necessary revisions to the assessment.
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- Sincerely,
Danny M. Payne
Tax Commissioner
- Sincerely,
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OTP/9438H
Rulings of the Tax Commissioner