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COCA-COLA BOTTLING v. COUNTY OF BOTETOURT

Record No. 990409.

526 S.E.2d 746 (2000)

259 Va. 559

COCA-COLA BOTTLING COMPANY OF ROANOKE, INC. v. COUNTY OF BOTETOURT.

Supreme Court of Virginia.

March 3, 2000.

Attorney(s) appearing for the Case

D. French Slaughter, III (Richard Cullen, Richmond; James M. Johnson; Tracey Goyette Cote; McGuire, Woods, Battle & Boothe, Charlottesville, on briefs), for appellant.

Robert B. Delano, Jr. (Jerry W. Kilgore, Richmond; William L. Heartwell, III; Sands, Anderson, Marks & Miller, Richmond; Heartwell & Wills, on brief), for appellee.

Amici Curiae: Virginia Municipal League (Howard W. Dobbins; Williams, Mullen, Clark & Dobbins, on brief), Richmond; Local Government Attorneys of Virginia, Inc. (John L. Knight, Richmond; Michael H. Long, McLean; James V. McGettrick, on brief); City of Norfolk (Bernard Pishko, City Attorney, John M. Ryan, Jr., Assistant City Attorney, on brief); Virginia Association of Counties (C. Flippo Hicks, on brief), in support of appellee.

PRESENT: CARRICO, C.J., LACY, HASSELL, KEENAN, KOONTZ, and KINSER, JJ., and WHITING, Senior Justice.

WHITING, Senior Justice.

The issue in this appeal is whether personal property was used (1) in a sales business and subject to local taxation, as the trial court held, or (2) in a manufacturing business and a part of the Commonwealth's tax base as set forth in Code § 58.1-1100, as the taxpayer contends.

Code § 58.1-1100 segregates most of the capital of a trade or business as intangible personal property subject to state taxation only. As pertinent...

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