Legal Opinion
Winchester TV Cable Co. v. State Tax Commissioner
Supreme Court of Virginia
Decided September 5, 1975No. Record 740933PublishedCited by 23 opinions
1Opinion of the CourtCompton, J.
The question in this case is whether the owner and operator of a community antenna television (CATV) system is entitled to an exemption from sales and use taxes on certain tangible personal property, under Code § 58-441.6(j) which exempts:
“Broadcasting equipment and parts and accessories thereto and towers used or to be used by commercial radio and television companies or concerns which are under the regulation and supervision of the Federal Communications Commission.”
At issue is the applicability of the statutory exemption and not the extent to which it applies to specific items of property.
T…
2Cases cited5 opinions
- Fortnightly Corp. v. United Artists Television, Inc.Supreme Court of the United States · 1968
- Teleprompter Corp. v. Columbia Broadcasting System, Inc.Supreme Court of the United States · 1974
- Commonwealth v. Progressive Community Club of Washington CountySupreme Court of Virginia · 1975
- Commonwealth v. Community Motor Bus Co.Supreme Court of Virginia · 1973
- Rollins Broadcasting of Delaware, Inc. v. HollingsworthSupreme Court of Delaware · 1968
3Cited by23 opinions
- Forst v. Rockingham Poultry Marketing Cooperative, Inc.Supreme Court of Virginia · 1981
- Commonwealth v. United Airlines, Inc.Supreme Court of Virginia · 1978
- Webster Brick Co. v. Department of TaxationSupreme Court of Virginia · 1978
- Yamaha Motor Corp., U.S.A. v. QuillianSupreme Court of Virginia · 2002
- WTAR Radio-TV Corp. v. CommonwealthSupreme Court of Virginia · 1977
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