Repair Parts for Mining Equipment Exempt in Virginia

Wednesday, June 13th, 2018

 
 
Mining truck.
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Virginia
General

The Virginia Tax Commissioner recently addressed whether bottom rollers and drop hangers were exempt as repair or replacement parts used directly in mining. The rollers and hangers in question were part of a mining conveyor system.

When the taxpayer was audited, it was concluded that the rollers and hangers were taxable structural supports for concrete pillars. The taxpayer argued that the rollers and hangers were repair or replacement parts for exempt equipment.

Virginia exempts machinery and repair parts used directly in mining. The exemption does not apply to structural supports for machinery that become a part of real property. The ruling found that the rollers and hangers were not structural supports. Instead, the ruling determined that the rollers and hangers were integral components of an exempt conveyor system, and were therefore exempt.

https://www.ttrus.com/Repair Parts for Mining Equipment


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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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