Retail Sales and Use Tax; presumption of sufficient activity to require dealer to register. (SB597)

Introduced By

Sen. Frank Wagner (R-Virginia Beach) with support from 7 copatrons, whose average partisan position is:

Those copatrons are Sen. Harry Blevins (R-Chesapeake), Sen. Chuck Colgan (D-Manassas), Sen. Emmett Hanger (R-Mount Solon), Sen. Dick Saslaw (D-Springfield), Sen. Richard Stuart (R-Westmoreland), Sen. Jill Holtzman Vogel (R-Winchester), Sen. John Watkins (R-Midlothian)

Description

Retail sales and use tax; presumption for registration for collection of the tax.  Creates a legal presumption to require registration by a dealer for collection of retail sales and use taxes if any commonly controlled person maintains a distribution center, warehouse, fulfillment center, office, or similar location within the Commonwealth that facilitates the delivery of property sold by the dealer to its customers. The presumption can be rebutted by demonstrating that the activities conducted by the commonly controlled person in the Commonwealth are not significantly associated with the dealer's ability to establish or maintain a market in the Commonwealth for the dealer's sales. Amends § 58.1-612, of the Code of Virginia. Read the Bill »

Outcome

History