Tax Type
Retail Sales and Use Tax
Description
Contest of Audit Assessment
Topic
Collection of Delinquent Tax
Date Issued
03-09-1994
March 9, 1994
Re: §58.1-1821 Appeal: Retail Sales & Use Tax
Dear**********
This will respond to your letter of July 9, 1993 in which you contest a sales and use tax assessment to your client**************** (the "Taxpayer") for the period April 1987 through March 1993.
The department's Audit Review Unit (ARU) responded on June 25, 1993 to a very similar letter from the Taxpayer contesting the audit assessment. I have reviewed ARU's letter and find that it accurately relates the department's policy on services and publications to the Taxpayer's operations. Consistent with the determination reached in that letter, I find no basis for revising the assessment.
Accordingly, the assessment is due and payable. The outstanding balance, including accrued interest, of ******should be paid within 30 days to avoid the accrual of additional interest and collection activities.
Sincerely,
Danny M. Payne
Acting Tax Commissioner
OTP/7161H
Rulings of the Tax Commissioner