Legal Opinion
COM., DEPT. OF TAXATION v. Blanks Oil Co.
Supreme Court of Virginia
Decided February 27, 1998No. Record 970938PublishedCited by 6 opinions
1Opinion of the CourtChief Justice Carrico
The question for decision in this sales tax case is whether the situs for the assessment of a local tax on sales of home heating fuel is the place of delivery or the place of the dealer’s business. The trial court ruled that the place of delivery was the proper situs for such assessment. Finding this ruling erroneous, we will reverse.
The levy of a local one percent general retail sales tax by cities and counties is authorized by Code § 58.1-605(B). Such tax is administered and collected by the State Tax Commissioner in the same manner as the state sales tax. Code § 58.1-605(D). The local…
2Cases cited8 opinions
- Virginia National Bank v. HarrisSupreme Court of Virginia · 1979
- Dodson v. Potomac MacK Sales & Service, Inc.Supreme Court of Virginia · 1991
- Union Tanning Co. v. CommonwealthSupreme Court of Virginia · 1918
- Webster Brick Co. v. Department of TaxationSupreme Court of Virginia · 1978
- County of Fairfax v. Century Concrete Services, Inc.Supreme Court of Virginia · 1997
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3Cited by6 opinions
- Chesapeake Hospital Authority v. CommonwealthSupreme Court of Virginia · 2001
- Manassas Autocars, Inc. v. CouthSupreme Court of Virginia · 2007
- City of South San Francisco v. Board of EqualizationCalifornia Court of Appeal · 2014
- Cisco Systems, Inc. v. ThorsenFairfax County Circuit Court · 2005
- Beverly Health & Rehabilitation Services, Inc. v. AndersonFairfax County Circuit Court · 1999
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