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2004 SESSION
HB 1463 Retail Sales and Use Tax; constitutional nexus for imposition.
Introduced by: Timothy D. Hugo | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED HOUSE:
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.
SUMMARY AS INTRODUCED:
Constitutional nexus for imposition of sales and use tax; declaratory judgment. Provides that a nexus must exist between Virginia and a business before that business is obligated to collect and remit sales and use taxes to the Commonwealth. Also grants circuit courts original jurisdiction over civil actions where a Virginia business seeks a declaratory judgment that the business is not obligated to collect and remit sales and use taxes to another state.