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2010 SESSION

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HB 1329 Motor fuels sales tax; defines gross sales and sales price for purposes of tax in Northern Virginia.

Introduced by: L. Scott Lingamfelter | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

State motor fuels sales tax in Northern Virginia.  Defines "gross sales" and "sales price" for purposes of the state motor fuels sales tax in Northern Virginia. "Gross sales" means the same as its definition in provisions of the Retail Sales and Use Tax and would exclude separately stated federal diesel excise taxes. "Sales price" means the same as its definition in provisions of the Retail Sales and Use Tax but would include all transportation and delivery charges, even if separately stated.


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