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  5. 498 S.E.2d 914 (1998)
 

COM., DEPT. OF TAXATION v. BLANKS OIL CO.

Record No. 970938.

498 S.E.2d 914 (1998)

COMMONWEALTH of Virginia, DEPARTMENT OF TAXATION v. BLANKS OIL CO., INC.

Supreme Court of Virginia.

February 27, 1998.

Attorney(s) appearing for the Case

Mary G. Morris, Senior Assistant Attorney General (Richard Cullen, Attorney General, on brief), for appellant.

James P. Kent, Jr. (Kent & Kent, on brief), Altavista, for appellee.

Present: All the Justices.

CARRICO, Chief Justice.

The question for decision in this sales tax case is whether the situs for the assessment of a local tax on sales of home heating fuel is the place of delivery or the place of the dealer's business. The trial court ruled that the place of delivery was the proper situs for such assessment. Finding this ruling erroneous, we will reverse.

The levy of a local one percent general retail sales tax by cities and counties is authorized by Code...

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