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State court of last resort · ST-VA-SC
Virginia Dept. of Taxation v. Blanks Oil Co.
No. 970938Supreme Court of Virginia
970938 Virginia Dept. of Taxation v. Blanks Oil Co. 02/27/1998 In this sales tax case, the trial court erroneously ruled that the proper situs for assessment of a local tax on sales of home heating fuel is the…
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970938 Virginia Dept. of Taxation v. Blanks Oil Co. 02/27/1998 In this sales tax case, the trial court erroneously ruled that the…
- Court
- Supreme Court of Virginia
- First seen
- Oct 4, 2026
- Last entry
- Feb 27, 1998
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Docket entry
970938 Virginia Dept. of Taxation v. Blanks Oil Co. 02/27/1998 In this sales tax case, the trial court erroneously ruled that the proper situs for assessment of a local tax on sales of home heating fuel is the place of delivery rather than the place of the dealer's business, and that ruling is reversed.
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