VERIZON ONLINE LLC v. HORBAL

Record No. 151955, Record No. 151956.

796 S.E.2d 409 (2017)

VERIZON ONLINE LLC v. Joseph A. HORBAL, Commissioner of the Revenue for Chesterfield County Joseph A. Horbal, Commissioner of the Revenue for Chesterfield County v. Verizon Online LLC.

Supreme Court of Virginia.

March 2, 2017.


Attorney(s) appearing for the Case

David A. Oblon , Arlington ( Eric S. Tresh ; Albo & Oblon; Sutherland Asbill & Brennan, on briefs), for appellant in 151955.

Michael S.J. Chernau , Senior Assistant County Attorney ( Jeffrey L. Mincks , County Attorney, on brief), for appellee in 151955.

Michael S.J. Chernau , Senior Assistant County Attorney ( Jeffrey L. Mincks , County Attorney, on briefs), for appellant in 151956.

Eric S. Tresh ( David A. Oblon , Arlington; Albo & Oblon; Sutherland Asbill & Brennan, on brief), for appellee in 151956.

PRESENT: All the Justices.


These appeals arise out of a determination by the Tax Commissioner of Virginia that television set top boxes owned by Verizon Online LLC ("Verizon") and used in its cable television business are "intangible personal property" not subject to local taxation under Code § 58.1-1101(A)(2a). The Tax Commissioner...

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