<p>Virginia Tax Commissioner Affirms Out-of-State Countertop Business's Sales Tax, Withholding Assessments</p>

Virginia Tax Commissioner Affirms Out-of-State Countertop Business's Sales Tax, Withholding Assessments

The Virginia tax commissioner affirmed an out-of-state countertop business's sales and use tax assessment and rejected the taxpayer's claim that tax should not have been assessed on installation labor charges, finding the charges were combined with taxable profit in its records, and therefore cannot be removed.

The Virginia tax commissioner affirmed an out-of-state countertop business's sales and use tax assessment and rejected the taxpayer's claim that tax should not have been assessed on installation labor charges, finding the charges were combined with taxable profit in its records, and therefore cannot be removed. <p>The commissioner also upheld the taxpayer's withholding tax assessment on employee wages paid for services performed in Virginia, but gave the taxpayer one final opportunity to provide the tax department with the records needed to revise the assessment.</p> 

The Virginia tax commissioner affirmed an out-of-state countertop business's sales and use tax assessment and rejected the taxpayer's claim that tax should not have been assessed on installation labor charges, finding the charges were combined with taxable profit in its records, and therefore cannot be removed. The commissioner also upheld the taxpayer's withholding tax assessment on employee wages paid for services performed in Virginia, but gave the taxpayer one final opportunity to provide the tax department with the records needed to revise the assessment.