Tax Type
Retail Sales and Use Tax
Description
Installation of floor coverings
Topic
Taxability of Persons and Transactions
Date Issued
08-29-1990
August 29, 1990
Re: Request for Ruling/Sales and Use Tax
Dear ****
This will reply to your letters of April 17 and April 24, 1990 in which you request a ruling as to the correct procedure for remitting sales or use tax on the sale and installation of floor coverings.
I have enclosed a copy of a recent ruling dated March 19, 1990, which clearly states the department's position on floor coverings, as it pertains to both retailers and contractors. This longstanding policy of the department is consistent with the provisions of Virginia Code §58.1-610 and set forth in Virginia Regulation 630-10-27 (copies enclosed).
The provisions of Virginia Regulation 630-10-27 are consistently applied to all retailers and contractors selling and installing floor coverings. Under this regulation, you are clearly a retailer and should collect and remit taxes accordingly.
If you should have any questions, please feel free to contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Related Documents
Rulings of the Tax Commissioner