Tax Type
Litter Tax
Description
Hair salon
Topic
Persons Subject to Tax
Date Issued
11-12-1996
November 12, 1996
Re: § 58.1-1821 Application: Litter Tax
Dear********
This is in reply to your letter in which you protest litter tax assessed to *******(the "Taxpayer") for the period 1990 through 1995.
FACTS
The Taxpayer is a hair salon. As a result of the department's audit, tax was assessed for unremitted litter tax. The Taxpayer takes exception to the tax based on a lack of knowledge that the tax exists and the department's failure to provide notification that such tax was due.
DETERMINATION
Code of Virginia § 58.1-1707 provides that an annual litter tax of $10.00 be levied upon every person engaged in business as a manufacturer, wholesaler, distributor or retailer of certain enumerated products. Virginia Regulation (VR) 20-10-201.1 further discusses the application of the tax. Among the products enumerated in the regulation are products used for cosmetics, personal hygiene, grooming, or other personal care.
In regard to the availability of information, Code of Virginia § 58.1-204 states that the department is required to publish regulations and written rulings or other interpretations of Virginia law which are of interest to taxpayers and practitioners. The department employs various methods to disseminate information concerning the taxes it administers.
In 1976, the General Assembly enacted the "Virginia Litter Control Act." The law was published in several publications, including the Acts of Assembly and Code of Virginia, copies enclosed. Subsequently, the enclosed Virginia Litter Tax Regulations were published in 1984. The regulations were widely distributed and made freely available to the public. The department has used other means to disseminate information, including placing information prominently in both the individual and corporate income tax forms packets which you should have received in the past.
While you indicate that you were unaware and uninformed about the litter tax, the foregoing demonstrates that the department has disseminated information on the litter tax which was readily available to the general public. The law is very clear and the department has no choice but to uphold the assessment which should be paid upon receipt of this letter.
If you have any questions regarding this letter, please contact ****** at*********.
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/11749J
Rulings of the Tax Commissioner