Tax Type
Retail Sales and Use Tax
Description
Shop supplies
Topic
Exemptions
Taxability of Persons and Transactions
Date Issued
10-23-1987
October 23, 1987
Re: §58.1-1821 Application/Sales and Use Tax
Dear ***************
This will reply to your letter of November 11, 1985, in which you submit an appeal of sales and use tax assessed to ************** as the result of an audit.
After review of this situation, the department will remove from its audit all miscellaneous shop supply charges that were made to customers. It is my understanding that your client paid the tax on its purchase of the shop supplies themselves (rags, cleaners, grease, etc.). For the future, your client should continue to pay the tax on its purchases of shop supplies, but will not be required to collect the sales tax from customers on miscellaneous shop supply charges listed on repair invoices.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner