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Home / Opinion Digests / Taxation – County Business Tax – ‘Processing Business’ (access required)

Taxation – County Business Tax – ‘Processing Business’ (access required)

A linen rental company that cleans its own linens is not a “processing business” under Va. Code § 58.1-3507(A), and a local tax commissioner correctly assessed the business under the standard business tangible personal property tax, not under the reduced tax rate on tools and machinery used in a processing business, according to the Virginia ...

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