Legal Opinion
LZM, INC. v. Virginia Dept. of Taxation
Supreme Court of Virginia
Decided January 14, 2005No. Record 040779PublishedCited by 11 opinions
1Opinion of the Court
AGEE, Justice.
I. FACTS AND PROCEEDINGS BELOW
Appellant, LZM, Inc. ("LZM") is in the business of leasing portable toilets and offers a pumping service to customers who lease LZM toilets. LZM negotiates contracts for the lease and pumping services at the same time and includes all charges in a single *799 invoice, although the rental and pumping charges are separately stated. No toilet rental customer is required to contract for LZM's pumping services, and not all of LZM's toilet rental customers elect to contract for pumping services. LZM charges additional fees for pumping services.
The Virginia…
2Cases cited12 opinions
- Ainslie v. InmanSupreme Court of Virginia · 2003
- Industrial Development Authority v. Board of SupervisorsSupreme Court of Virginia · 2002
- Chesapeake Hospital Authority v. CommonwealthSupreme Court of Virginia · 2001
- Winchester TV Cable Co. v. State Tax CommissionerSupreme Court of Virginia · 1975
- COM., DEPT. OF TAXATION v. Delta Air LinesSupreme Court of Virginia · 1999
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Polytechnic Inst. v. Interactive Return Service, Inc.Supreme Court of Virginia · 2006
- BOARD OF SUP. v. Town of PurcellvilleSupreme Court of Virginia · 2008
- Ford Motor Credit v. Chesterfield CountySupreme Court of Virginia · 2011
- Chicago Bears Football Club v. Cook County Department of RevenueAppellate Court of Illinois · 2014
- Kohl's Dep't Stores, Inc. v. Va. Dep't of TaxationSupreme Court of Virginia · 2017
6 more not listed; retrieve them via the Exa API.