Repair Parts for Mining Equipment Exempt in Virginia

Wednesday, June 13th, 2018

Mining truck.

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. Parts for Mining Equipment

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