Tax Type
Retail Sales and Use Tax
Description
Leases and rentals; Golf balls
Topic
Taxability of Persons and Transactions
Date Issued
04-11-1997
Correction for P.D. 96-14; also applies to P.D. 97-462
April 11, 1997
Re: Request for Ruling: Retail Sales and Use Tax
Dear**************************
This has reference to my response to the Virginia location of your company dated March 11, 1996 (Public Document 96-14) copy enclosed, regarding the applicability of the retail sales and use tax to the rental of golfing equipment. Please be advised that page 2 of that ruling requires correction.
On page 2, under Rental of Golfing Equipment, the paragraph should be deleted and replaced with the following:
I have enclosed copies of VR 630-10-23, and 630-10-65.1, which describe the department's policy with respect to the rental of golf clubs, the rental of golf hand carts, and riding carts, as taxable transactions. Charges for golf balls used on driving ranges, whether on private, semi-private, or public golf courses or ranges, however, would not be taxable as the operator of the facility is the user and consumer of such items and is required to remit the tax on such purchases.
I apologize for any inconvenience which may have been caused by this error. If you should have any additional questions, please contact **** of the department’s Office of Tax Policy, at***** .
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/10772Q
April 11, 1997
Re: Request for Ruling: Retail Sales and Use Tax
Dear**************************
This has reference to my response to the Virginia location of your company dated March 11, 1996 (Public Document 96-14) copy enclosed, regarding the applicability of the retail sales and use tax to the rental of golfing equipment. Please be advised that page 2 of that ruling requires correction.
On page 2, under Rental of Golfing Equipment, the paragraph should be deleted and replaced with the following:
I have enclosed copies of VR 630-10-23, and 630-10-65.1, which describe the department's policy with respect to the rental of golf clubs, the rental of golf hand carts, and riding carts, as taxable transactions. Charges for golf balls used on driving ranges, whether on private, semi-private, or public golf courses or ranges, however, would not be taxable as the operator of the facility is the user and consumer of such items and is required to remit the tax on such purchases.
I apologize for any inconvenience which may have been caused by this error. If you should have any additional questions, please contact **** of the department’s Office of Tax Policy, at***** .
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/10772Q
Rulings of the Tax Commissioner