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STATE TAX COM'R v. FLOW RESEARCH ANIMALS

Record No. 781323.

273 S.E.2d 811 (1981)

STATE TAX COMMISSIONER of the Commonwealth of Virginia v. FLOW RESEARCH ANIMALS, INC.

Supreme Court of Virginia.

January 16, 1981.

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.

Joe A. Shull, Washington, D. C. (Charles R. McCarthy, Jr., Washington, D. C., Robert J. Ingram, Pulaski, Dunaway, McCarthy, Dye & Stewart, P. C., Washington, D. C., Gilmer, Sadler, Ingram, Sutherland & Hutton, Pulaski, on brief), for appellee.

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

THOMPSON, Justice.

Flow Research Animals, Inc. (Flow Research or taxpayer) filed an application for correction of an erroneous assessment of state and local sale taxes for the period September 1966 through September 1970, pursuant to Code § 58-1130. Flow Research contended that, under Code § 58-441.6,* it was exempt from such taxes with respect to purchases of animal food, bedding materials, cages, and medication consumed by...

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