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.
About Davis Davis & Harmon LLC – Sales Tax Experts: Headquartered in Dallas, Texas, Davis Davis & Harmon LLC – Sales Tax Experts specializes in sales/use tax refund recovery and audit defense. Our team of consultants is comprised of former Big 4 sales tax consultants and state sales tax auditors. Each of our consultants has 15 to 20 years of experience, providing our clients with access to a highly specialized team of sales/use tax professionals. At Davis Davis & Harmon, LLC, we are committed to maintaining the highest standards in our talent pool. We work hard to meet our clients’ needs by ensuring that you view our firm as an extension of your company and a member of your team.
