Richmond County Circuit Court September 30, 1994, Case No. LW-111-1 (B. I. Chemicals, Inc. v. Virginia Department of Taxation)

By Judge Melvin R. Hughes, Jr.

In this case B. I. Chemicals, Inc., has filed an Application for Correction of Erroneous Assessments against the Virginia Department of Taxation. It seeks a refund of certain sales and use taxes on the grounds that chemical additives used in its manufacturing processes are exempt. Virginia law allows an exemption when a manufacturer such as B. I.