Virginia Tax Commission Rules Ice Cream Maker Qualifies as Manufacturer for Tax Purposes

The Virginia Tax Commissioner issued a determination regarding an ice cream company’s appeal that it qualifies as a manufacturer for local business tangible personal property tax purposes. The Tax Commissioner ruled that the company’s activities of mixing ingredients and transforming them into frozen desserts, such as ice cream, through a complex process constituted manufacturing under Virginia law, making the company subject to the local machinery and tools tax rather than the regular business tangible personal property tax. [Va. Tax Comm’n, PD 25-114, 11/07/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.