The Virginia Tax Commissioner Aug. 3 determined in a letter ruling that the Department of Taxation lacked jurisdiction to address Taxpayer’s sales and use tax appeal. Taxpayer filed a Machinery and Tools tax return but failed to include certain categories of assets. The county adjusted the return to include those categories in the taxable measure of machinery and tools and business tangible personal property and issued an assessment. Taxpayer appealed, contending the excluded categories weren’t directly used in its mining operation. The commissioner found: 1) the county’s determination letter concluded Taxpayer was a processor, not a manufacturer, but didn’t address ...
