Tax Type
Retail Sales and Use Tax
Description
Medical testing devices
Topic
Exemptions
Property Subject to Tax
Date Issued
08-23-1991
August 23, 1991
Re: §58.1-1821 Application: Retail Sales and Use Tax
Dear*****************
This will respond to your letter of April 9, 1991 in which You seek correction of a recent assessment to your client, ************** ( the "Taxpayer"), for the period February 1985 through January 1991.
It is my understanding that the audit has recently been revised to reflect a change in departmental policy, resulting in the removal of all of the contested items.
Please note that "TB Tine" and "TB Tine Test" are primarily devices for testing and not considered exempt drugs. Thus, in the future the Taxpayer is required to accrue tax on such purchases.
Accordingly, the remaining tax and interest accrued through August 15, 1991 on the uncontested portion amounting to is due and payable.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner