Tax Type
Retail Sales and Use Tax
Description
Audit review
Topic
Collection of Delinquent Tax
Date Issued
04-29-1986
April 29, 1986
Re: §58.1-1821 Application/Sales and Use Tax
Dear ***********************
This will reply to your letter of April 2, 1986, in which you request reconsideration of my October 21, 1985 determination in the above referenced matter.
As stated in my earlier letter, it is my understanding that charges for the washing of airline owned dining equipment and other charges for services provided independent of the sale of tangible personal property were not included in the department's audit. Similarly, it is my understanding that port fees relating to such charges were not included in the audit. In light of your comments, however, r have asked the department's Technical Services Section to again review the audit and notify you of the findings. If such charges and fees were included in the audit, revisions will be made as soon as practicable.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner