CARR v. FORST

Record No. 940337.

453 S.E.2d 274 (1995)

Lawrence CARR, Jr., et al. v. W.H. FORST, Tax Commissioner of the Commonwealth of Virginia.

Supreme Court of Virginia.

January 13, 1995.


Attorney(s) appearing for the Case

Ben A. Williams, III, Newport News (Patten, Wornom & Watkins, on briefs), for appellants.

Maureen R. Matsen, Asst. Atty. Gen. (James S. Gilmore, III, Atty. Gen., Mary G. Morris, Sr. Asst. Atty. Gen., on brief), for appellee.

Present: All the Justices.


STEPHENSON, Justice.

The dispositive issue in this appeal is whether a certain publication is subject to Virginia's retail sales and use tax.

The parties stipulated the facts. Lawrence Carr, Jr. and Debra A. Carr, individually and trading as Homes & Land Magazine of Newport News/Hampton and Homes & Land Magazine of Historic Williamsburg (the Taxpayers), are engaged in the business of compiling and distributing to the general public magazines...

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