Tax Type
Retail Sales and Use Tax
Description
Operation of food concessions
Topic
Accounting Periods and Methods
Date Issued
10-27-1982
October 27, 1982
Re: Sales and Use Tax
Dear ******************
This letter refers to the department's ruling of October 23, 1980, regarding the operation of the food concessions at *********** on a sales tax included basis.
That ruling was based upon the provisions of Virginia Code §58-441.34 which allows an alternative method for computing the sales tax where collection of the tax is impractical. This provision, which was to have been repealed effective July 1, 1982, has been re-enacted.
Therefore, absent any change in the factual situation upon which my original ruling was based, this ruling remains in effect. Annual renewal of this ruling is not required; a subsequent request for review will be necessitated only by a change in the facts of your operation.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner