Tax Type
Retail Sales and Use Tax
Description
Court recording services; Video taping depositions
Topic
Exemptions
Date Issued
09-21-1988
September 21, 1988
Re: §58.1-1821 Application: Sales and Use Tax
Dear********************
This will reply to your letter of August 9, 1988, in which you submit an application for correction of a sales and use tax assessment issued to your client.
Based upon the information presented in your letter, I find basis for the removal from the department's audit of the sales transactions contested by your client. The tax is applicable, however, to any sales of tangible personal property that are not related to the provision of court reporting services. In addition, the tax applies to all purchases of tangible personal property made by your client during the audit period. The department will correct its audit as soon as practicable and issue a revised notice of assessment.
Please let us know if you have any further questions on the application of the tax to your client.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner