Legal Opinion
Commonwealth v. Bluefield Sanitarium, Inc.
Supreme Court of Virginia
Decided March 5, 1976No. Record 750233PublishedCited by 11 opinions
1Opinion of the CourtHarrison, J.
The Department of Taxation of Virginia, Sales and Use Tax Division, is here on a writ of error to a final order of the lower court holding that Bluefield Sanitarium, Inc. is entitled to an exemption under the Virginia Retail Sales and Use Tax Act, Code § 58-441.6 (s), for drugs purchased by Bluefield and subsequently dispensed to its pa tients. Bluefield admits that the facts are correctly stated by the Attorney General to be as follows:
“Bluefield operates a private hospital, duly licensed, and operating for profit and not as a charity. Patients are admitted as private patients of physicians…
2Cases cited5 opinions
- Haden v. McCartySupreme Court of Alabama · 1963
- Commonwealth v. Progressive Community Club of Washington CountySupreme Court of Virginia · 1975
- Crutcher Dental Supply Co. v. RabrenSupreme Court of Alabama · 1971
- Dept. Taxation v. Prog. Com. ClubSupreme Court of Virginia · 1975
- Northern Virginia Doctors Hospital Corp. v. Department of TaxationSupreme Court of Virginia · 1973
3Cited by11 opinions
- Forst v. Rockingham Poultry Marketing Cooperative, Inc.Supreme Court of Virginia · 1981
- Chesapeake Hospital Authority v. CommonwealthSupreme Court of Virginia · 2001
- Davenport v. Little-BowserSupreme Court of Virginia · 2005
- Gressman v. Peoples Service Drug Stores, Inc.Richmond County Circuit Court · 1988
- County of Henrico v. Management Recruiters of Richmond, Inc.Supreme Court of Virginia · 1981
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