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common carrier |
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2000), the Department ruled that an out-of-state furniture seller was liable for uncollected Virginia use tax on furniture deliveries that a common carrier made into the state, after the seller had voluntarily registered to collect Virginia sales and use tax during a previous audit. The partnership, which is based in Los Angeles, is an independent pipeline common carrier of refined petroleum products. operates crude oil common carrier pipelines and is an independent gatherer and marketer of crude oil in North America, with operations concentrated in Texas, Louisiana, Mississippi, Alabama, and Florida. |
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