The Virginia Department of Taxation (the "Department") determined that Virginia Cellular LLC
("Virginia Cellular"), a limited liability company, was subject to the minimum tax imposed upon
telecommunications companies pursuant to Code § 58.1-400.1. Virginia Cellular filed an ...
... Those issues are: (1) whether Chapter 896 violates Article IV, Section 12 of the Constitution of
Virginia ("the Constitution"); and (2) whether the Constitution prohibits the General Assembly
from delegating its power of taxation to a political subdivision charged with the ...
... In a letter dated May 2, 2006 accompanying the supplemental tax assessments, a Deputy
Commissioner explained, "[t]he property that is not taxable and has been identified as intangible
personal property and exempt from local taxation is tuners, converters, amplifiers, power ...