- Virginia Tax Commissioner issued ruling on Retail Sales and Use Tax
- Taxpayer, a fabricator of vinyl fencing, was audited and charged use tax on untaxed purchases
- Taxpayer classified itself as a retailer and collected sales tax
- Commissioner ruled Taxpayer was primarily a fabricator for its own use
- Use tax assessment was correct, but allowed a one-time credit for erroneously collected sales tax
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
