Tax Type
Retail Sales and Use Tax
Description
Penalties and Interest; Applicability to Purchaser
Topic
Collection of Delinquent Tax
Date Issued
07-05-1977
A purchaser of tangible personal property is responsible for payment of use tax if the supplier fails to collect sales tax, regardless of whether the supplier is located within or without Virginia.
A purchaser of tangible personal property is responsible for payment of use tax if the supplier fails to collect sales tax, regardless of whether the supplier is located within or without Virginia.
Civil penalties apply to a purchaser who fails to make a return or pay use tax on the purchase of a taxable item.
Attorney General's Opinion