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2004 SESSION

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HB 1463 Retail Sales and Use Tax; constitutional nexus for imposition.

Introduced by: Timothy D. Hugo | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED HOUSE: (all summaries)

Imposition of sales and use tax; declaratory judgment. Grants circuit courts original jurisdiction over civil actions where a business organized under Virginia law or qualified to do business in Virginia seeks a declaratory judgment that the business is not obligated to collect and remit sales and use taxes to another state. This bill is identical to SB 668.


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