Tax Type
Retail Sales and Use Tax
Description
Gasoline;Northern Virginia Transportation District;Constitutionality
Topic
Taxability of Persons and Transactions
Date Issued
03-27-1980
A sales tax imposed on gasoline sold within the Northern Virginia Transportation District to pay for a mass transit system is constitutional. The revenues' disbursement to the Transportation Commission rather than the local government is valid since the state constitution requires only that tax revenues be paid out of the treasury pursuant to an appropriation. In addition, it is not necessary that the revenues raised locally match that locality's share of the mass transit burden as it is within the legislature's discretion to appropriate revenues. H. B. No. 631, Ch. 225, Laws 1980.
Attorney General's Opinion