Tax Type
Retail Sales and Use Tax
Description
Industrial manufacturer
Topic
Exemptions
Date Issued
11-08-1982
November 8, 1982
Re: 58-1118 Application for Redetermination/Sales & Use Tax
Dear*****************
This is in response to your letter of October 13, 1982 applying for a redetermination in regards to ***********and its relative position as a manufacturer. ************* was denied an industrial manufacturer's exemption in a decision by this department on September 22, 1982. Although they are manufacturing, they are not manufacturing in the industrial sense.
This department has consistently used several criteria to decide whether or not a fabricator is manufacturing in the industrial sense. The Virginia Supreme Court has been instrumental in reaffirming this interpretation. The interpretation of "industrial" is derived from historical legislative commentary and policy in conjunction with the case law, and is therefore a statutory rather than an administrative policy.
Based upon the foregoing, we find no basis for reconsidering our determination of September 22, 1982.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner