Legal Opinion
Commonwealth v. Progressive Community Club of Washington County
Supreme Court of Virginia
Decided April 28, 1975No. Record No. 740601PublishedCited by 22 opinions
1Opinion of the CourtHarrison, J.
The court below held that Code § 58-441.6 (t) exempts the Progressive Community Club of Washington County, Virginia, Incorporated from the payment of sales taxes on tangible personal property purchased and used by it in connection with its child development headstart program. The Commonwealth appeals an order directing a refund of the amounts held to be erroneously assessed.
*733On October 10, 1973, the Department of Taxation assessed Progressive for failure to pay state sales taxes during the period December, 1966, through May, 1973. Progressive filed its application for correction of the…
2Cases cited9 opinions
- Perdue, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- Miller v. CommonwealthSupreme Court of Virginia · 1942
- Commonwealth v. Lynchburg Young Men's Christian Ass'nSupreme Court of Virginia · 1914
- Sellers v. BlesSupreme Court of Virginia · 1956
- Commonwealth v. Community Motor Bus Co.Supreme Court of Virginia · 1973
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Chesapeake Hospital Authority v. CommonwealthSupreme Court of Virginia · 2001
- Commonwealth v. United Airlines, Inc.Supreme Court of Virginia · 1978
- Winchester TV Cable Co. v. State Tax CommissionerSupreme Court of Virginia · 1975
- Webster Brick Co. v. Department of TaxationSupreme Court of Virginia · 1978
- PICPA Foundation for Education & Research v. CommonwealthCommonwealth Court of Pennsylvania · 1991
17 more not listed; retrieve them via the Exa API.