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2004 SESSION

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SB 668 Retail Sales and Use Tax; constitutional nexus for imposition.

Introduced by: William C. Mims | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Declaratory judgment; adjudication of constitutional nexus. Grants circuit courts original jurisdiction over civil actions where a Virginia business seeks a declaratory judgment that no constitutional nexus exists to require the business to collect and remit sales and use taxes to another state. This bill is identical to HB 1463.


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