Tax Type
Retail Sales and Use Tax
Description
Register with Tax to collect sales tax on sales of certain publications.
Topic
Property Subject to Tax
Date Issued
08-11-1982
August 11,1982
Dear
This letter will reply to your memorandum of July 7, 1982, regarding the applicability. of the Virginia sales tax to copies of books and documents ************** Commission.
Our policy with respect to these sales, as set forth in Sales and Use Tax Policy Statement 82-2, requires state agencies to register as a dealer with this department and collect sales tax on sales of certain publications. An application for registration is enclosed.
Upon request, we will process your registration so that a return will be filed and funds transferred on an annual basis. I would suggest that you contact the Comptroller's Office for a full explanation of the fund transfer system, Interface with CARS, etc., since they are most familiar with these processes.
Charges for photocopies of ****** plats, maps, lessee lists, and similar official records are not subject to the sales tax. Charges for Laws of Virginia Relating to the ********* of the Commonwealth are subject to the tax.
If we can answer any additional questions, please let us know..
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner