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converter box and remote control units, despite being separately stated on the subscriber's bill, was likewise inconsequential to the provision of television service and thus not subject to taxation.(2) Consequently, it appears that the satelite service provider in the instant case is erroneously charging and collecting state sales tax from consumers on the provision of services exempt from taxation unter Code of Virginai 58.1-609.5, as well as on the rental of equipment constituting an "inconsequential element " of such service. Accordingly, we are referring the matter to your office for appropriate corrective action, as well as any action necessary to see that appropriate refunds are made to the affected consumers.
If you have any questions or comments, please do not hesitate to call me directly at xxx-xxx-xxxx.
With best regards, I remain.
Assistant Attorney General
(2) See, Ruling of the Commissioner, P.D. 97-47 (Feb. 9, 1997)
So, Boys and Girls there you have it. If by some chance everyone in Virginia gets a refund. You should send me a dollar.
Regards
OB