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2004 SESSION
SB 668 Retail Sales and Use Tax; constitutional nexus for imposition.
Introduced by: William C. Mims | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
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.
SUMMARY AS PASSED SENATE:
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.
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.