Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Retail Sales and Use Tax [23 VAC 10 ‑ 210]
Action is Exempt from Article 2 of the Administrative Process Act
Amend 23VAC10-210-3040, Refunds, to clearly set forth TAX's policy with direct refunds to consumers.
Action 2803
[Withdrawn 11/4/2008]
General Information
Action Summary The current regulation section, in very general terms, describes the basic refund process a dealer shall follow in obtaining a refund for taxes erroneously or illegally collected and remitted to TAX. The current regulation also provides that the refund of taxes to a dealer shall be reduced by the dealer's discount, provided the dealer took advantage of the dealers discount upon remitting the tax. It is TAX's longstanding policy that TAX may refund directly to the consumer erroneously or illegally collected taxes by a dealer when it is not feasible for the consumer to obtain the refund from the dealer. This includes situations where the dealer may have declared bankruptcy or gone out of business and is unable to provide a refund to the consumer. This regulation section has been amended to set forth TAX's longstanding policy with respect to consumer refunds. Because this policy is "taxpayer friendly" and is not expected to be controversial, TAX is using the Exempt Process in amending this regulation section.
Chapters Affected Only affects this chapter.
Executive Branch Review This Action is exempt from Article 2 of the Administrative Process Act. The normal executive branch review process is not required. As such, it can be submitted directly for publication and is effective upon publication.
Exempt Citation: Yes, this action is exempt from article 2 of the Administrative Process Act.
RIS Project Yes  [001645]
New Periodic Review This action will not be used to conduct a new periodic review.
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Contact Information
Name / Title: Bland Sutton  / Analyst
Address: PO Box 27185
Richmond, VA 23261-7185
Email Address:
Phone: (804)371-2332    FAX: (804)371-2355    TDD: ()-