LZM, Inc. v. Virginia Dept. of Taxation
No. 040779 · Supreme Court of Virginia. Each entry below is the court's own record, with its date and a link. This page does not say which side is ahead or what an entry means.
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· Supreme Court of Virginia
Affirmed
The court's record, as written
040779 LZM, Inc. v. Virginia Dept. of Taxation 01/14/2005 In a dispute concerning the collection and remittance of sales tax on charges for portable toilet pumping services, the trial court did not err in holding that the true object test embodied in 23 VAC 10-210-4040 applies to lease/service transactions, or in concluding that the maintenance contract exemption embodied in Code § 58.1-609.5 was inapplicable, where those services were inseparable from the taxpayer's toilet rental transactions. Further, the trial court's factual misstatements did not produce a judgment contrary to the testimony and stipulated facts. The judgment is affirmed.
Outcome words in this text: affirmed.
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