Business furniture and listings not returnable as part of merchants' capital or if not defined as intangible personal property (§58.1-1100). Business-Farm Tangible Personal Property tax applies to furniture, fixtures or equipment used for business purposes are also eligible for local taxation.1a. Purchases Qualifying for State Essential Personal Hygiene Products Use Tax Rate. Businesses in the Town of Berryville will receive a Business Tangible Personal Property form from the Clarke County Commissioner of Revenue. Please call 757.356. Business tangible personal property ("business equipment") must be filed annually even if there has been no change since the previous year (Form 762B).