COM., DEPT. OF TAXATION v. MILLER-MORTON CO.

Record No. 780215.

263 S.E.2d 413 (1980)

COMMONWEALTH of Virginia, DEPARTMENT OF TAXATION v. MILLER-MORTON COMPANY.

Supreme Court of Virginia.

February 29, 1980.


Attorney(s) appearing for the Case

John G. MacConnell, Asst. Atty. Gen. (Marshall Coleman, Atty. Gen., Kenneth W. Thorson, Norman K. Marshall, Asst. Attys. Gen., on briefs), for appellant.

Carle E. Davis, Richmond (Joseph C. Wool, Jr., Henry H. McVey, III, McGuire, Woods & Battle, Richmond, on brief), for appellee.

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


POFF, Justice.

In this case, we review a trial court's ruling that certain tangible personal property stored in Virginia and eventually distributed outside this State was exempt from taxation under the Virginia Retail Sales and Use Tax Act (the Act), Chapter 8.1 of Title 58 of the Code.

I.

The taxpayer, Miller-Morton Company (M-M), manufactures pet care products and purchases health and beauty aid products...

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