Sales and Use Tax: Mural Painted and Installed in Train Station

VA: An artist (taxpayer) was subject to Virginia sales and use tax on a mural painted and installed at a train station. The mural and related services constituted a taxable sale of tangible personal property (TPP). The sale of TPP and the provision of a service constitute a sale of TPP or an exempt service; the actual object test applies to the train station. Thus, the entire payment for the wall painting, including the services rendered in the creation of the work, was taxable.


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