WINCHESTER TV CABLE CO. v. STATE TAX COM'R

Record No. 740933.

217 S.E.2d 885 (1975)

WINCHESTER TV CABLE COMPANY v. STATE TAX COMMISSIONER.

Supreme Court of Virginia.

September 5, 1975.


Attorney(s) appearing for the Case

Lewis M. Costello, Winchester (George W. Johnston, III, Kuykendall, Whiting & Costello, Winchester, on brief), for plaintiff in error.

Charles K. Trible, Asst. Atty. Gen. (Andrew P. Miller, Atty. Gen., on brief), for defendant in error.

Before I'ANSON, C. J., and CARRICO, HARRISON, COCHRAN, HARMAN, POFF and COMPTON, JJ.


COMPTON, Justice.

The question in this case is whether the owner and operator of a community antenna television (CATV) system is entitled to an exemption from sales and use taxes on certain tangible personal property, under Code § 58-441.6(j) which exempts:

"Broadcasting equipment and parts and accessories thereto and towers used or to be used by commercial radio and television companies or concerns which...

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