Tax Type
Litter Tax
Description
Motor vehicle parts retailer
Topic
Persons Subject to Tax
Date Issued
03-16-1998
March 16, 1998
Dear**********
This will reply to your letter in which you seek a ruling on the application of the litter tax to your clients, ***** (the "Taxpayers').
FACTS
The Taxpayers are engaged in the sale and installation of upholstery, vinyl tops, and glass for automobiles. The Taxpayers purchase these products from wholesalers and charge sales tax on the sale of the products to their customers. The Taxpayers wish to know if they are subject to the litter tax.
RULING
Code of Virginia Sec. 58.1-1707(A) states that the litter tax is imposed upon:
The above definition of motor vehicle parts includes every component or accessory of a motor vehicle. Therefore, upholstery, auto glass, and vinyl tops are deemed to be motor vehicle parts for purposes of the litter tax. Since the Taxpayers are retailers of motor vehicle parts, the Taxpayers are liable for the litter tax on each business location.
The Taxpayers should register for the litter tax by completing the enclosed copy of Form R-1 and returning it to the department's Registration Unit at P.O. Box 1114, Richmond, Virginia 23218-1114. The litter tax is reported on Form 200 on a calendar year basis. The due date for filing Form 200 for the previous calendar year is May 1.
If you have any questions concerning this ruling, please contact ***** in the Office of Tax Policy at *****.
Dear**********
This will reply to your letter in which you seek a ruling on the application of the litter tax to your clients, ***** (the "Taxpayers').
FACTS
The Taxpayers are engaged in the sale and installation of upholstery, vinyl tops, and glass for automobiles. The Taxpayers purchase these products from wholesalers and charge sales tax on the sale of the products to their customers. The Taxpayers wish to know if they are subject to the litter tax.
RULING
Code of Virginia Sec. 58.1-1707(A) states that the litter tax is imposed upon:
-
- every person in the Commonwealth engaged in business as a manufacturer, wholesaler, distributor or retailer of products enumerated in Sec. 58.1-1708 an annual litter tax of ten dollars for each establishment from which such business is conducted.
- every person in the Commonwealth engaged in business as a manufacturer, wholesaler, distributor or retailer of products enumerated in Sec. 58.1-1708 an annual litter tax of ten dollars for each establishment from which such business is conducted.
The above definition of motor vehicle parts includes every component or accessory of a motor vehicle. Therefore, upholstery, auto glass, and vinyl tops are deemed to be motor vehicle parts for purposes of the litter tax. Since the Taxpayers are retailers of motor vehicle parts, the Taxpayers are liable for the litter tax on each business location.
The Taxpayers should register for the litter tax by completing the enclosed copy of Form R-1 and returning it to the department's Registration Unit at P.O. Box 1114, Richmond, Virginia 23218-1114. The litter tax is reported on Form 200 on a calendar year basis. The due date for filing Form 200 for the previous calendar year is May 1.
If you have any questions concerning this ruling, please contact ***** in the Office of Tax Policy at *****.
Rulings of the Tax Commissioner