Sales and Use Tax Administrative Hearing Docket # 2006-114 - 08/24/2006

Associated Files


Issue: Whether the Taxpayer is a manufacturer subject to the preferential 1% rate of State tax with a maximum tax of $80.00 per article on purchases of equipment used to fabricate gutters, cornices and downspouts used in fulfilling its performance contracts and whether the Department is barred from assessing the additional tax due as a result of erroneous verbal advice rendered by an employee of the Department of Revenue.