In response to a taxpayer’s letter, the Virginia Department of Taxation agreed with a retail sales tax assessment imposed on the taxpayer’s business that sells gas, diesel and heating fuels. The assessment properly included both the federal leaking underground storage tax and federal storage tax. Both storage taxes were directly in connection with the sale of fuel by the taxpayer, and should have been included in the sales prices for the intention of computing the sales and use tax on the taxpayer’s sale of fuel to its customers. Also, the storage taxes were not specifically listed in Virginia Code ยง58.1602 as the type of taxes that were excluded from the sales price for the purposes of computing the Virginia sales and use tax. Accordingly, the taxpayer’s sales of gas, diesel and heating fuels were subject to Virginia sales and use tax. (Ruling of Commissioner, P.D. 09-161, Virginia Department of Taxation, October 16, 2009)