Agencies | Governor
Virginia Regulatory Town Hall
Agency
Department of Taxation
Guidance Document Information
Title Guidelines for Retail Sales and Use Tax Refund Claims Procedures
Document ID Sales and Use
Summary House Bill 398 and Senate Bill 444 (Acts of Assembly 2016, Chapters 484 and 303) prohibit a purchaser from receiving interest on a refund claim for erroneously paid Retail Sales and Use Tax for any period prior to the date the purchaser submits a complete refund claim to the Department in situations where the purchaser held a valid exemption certificate issued by the Department at the time of purchase but failed to present it to the merchant. The prohibition does not apply to “self-executed” or “self-issued” exemption certificates that purchasers download from the Department’s website and complete and sign. The legislation also authorizes the Department to issue guidelines for taxpayers to follow when seeking Retail Sales and Use Tax refunds. On June 12, 2017, the Department published final guidelines regarding refund claim procedures.
Latest Revision 6/12/2017
pdf View document text     Posted On 12/14/2017                 Document on Town Hall
Explanation or Citations House Bill 398 and Senate Bill 444 (Acts of Assembly 2016, Chapters 484 and 303)

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