Tax Type
Retail Sales and Use Tax
Description
Contractors; Materials used to repair elevators
Topic
Taxability of Persons and Transactions
Date Issued
06-12-1990
June 12, 1990
Re: Request for Ruling: Sales and Use Tax
Dear********************
This will reply to your letter of May 1, 1990, regarding the application of the sales and use tax to tangible personal property used in the repair of elevators.
Va. Code §58.1-610 provides that:
-
- Any person who contracts ... to perform construction, reconstruction, installation, repair, or any other service with respect to real estate or fixtures thereon, and in connection therewith to furnish tangible personal property, shall be deemed to have purchased such tangible personal property for use or consumption. Emphasis added
- Any person who contracts ... to perform construction, reconstruction, installation, repair, or any other service with respect to real estate or fixtures thereon, and in connection therewith to furnish tangible personal property, shall be deemed to have purchased such tangible personal property for use or consumption. Emphasis added
I trust that this will answer the question posed in the department's recent audit.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner