Tax Type
Retail Sales and Use Tax
Description
Cable converter rental fees
Topic
Payment and Refund
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 September 11, 1987, in which you submit a request for refund of sales and use tax paid by as *********** the result of a recent audit.
The issue raised in your refund request has been addressed in a determination issued recently to another taxpayer. A copy of this determination is enclosed for your review. Based upon the determination reached in this other matter, I find basis for the refund of sales tax assessed to and paid by your client on cable converter rental fees charged to customers in connection with the provision of cable television service.
A refund will be issued to your client as soon as practicable.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner