Virginia ~ Sales and Use Tax: Guidelines Issued for Tax Refund Claim Procedures

first_imgCCH Tax Day ReportThe Virginia Department of Taxation has issued final guidelines for retail sales and use tax refund claim procedures. Beginning July 1, 2016, legislation prohibits a purchaser from receiving interest on a refund claim for erroneously paid retail sales and use tax for any period prior to the date the purchaser submits a complete refund claim to the department in situations where, at the time of purchase, the purchaser held a valid exemption certificate issued to the purchaser by the department but failed to present it to the dealer. These guidelines are intended to clarify the legislation and to outline procedures for purchasers and dealers to request refunds from the department in appropriate situations. Specifically, the guidelines discuss the following: refunds by dealers; refunds by the department; procedures for refunds from dealers; refund procedures for dealers and other businesses registered with the department; procedures for customers to seek refunds from the department; vendor certification form; filing procedures; refund claim outcome form; statute of limitations for refunds; interest on refunds generally; interest on refunds from department-issued exemption certificates; penalties; and appeal rights.Guidelines for Retail Sales and Use Tax Refund Claim Procedures, Virginia Department of Taxation, June 12, 2017, ¶206-345last_img

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