CISCO SYS. V. THORSEN, 68 VA. CIR. 385, 2005

Cisco Sys ("Cisco") is in the business of selling various types of Internet equipment and was also a wholesale provider of Internet services. Cisco contended that it was entitled to an exemption from taxation pursuant to Va. Code Ann. § 58.1-1825 for excess sales taxes paid by its customers. The court, after interpreting various statutes, considering the attorney general opinion, and opinions from the Commissioner determined that the plain language of the statute Va. Code Ann. § 58.1-609.6 indicated that the equipment of Cisco was subject to the exemption set forth in the Virginia Code.

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