Tax Type
Retail Sales and Use Tax
Description
Court Case Intersections Inc., vs Virginia Department of Taxation
Topic
Assessment
Taxpayers' Remedies
Date Issued
04-02-2007
VIRGINIA:
INTERSECTIONS INC.,
Petitioner,
vs. Law No. CL 2005 0004731
VIRGINIA DEPARTMENT OF TAXATION,
This cause came before the Court on the 27th day of September, 2006, on cross motions for Summary Judgment on a Stipulated Record filed by the Petitioner and Respondent pursuant to the Consent Order filed September 11, 2006. The Court has considered the Stipulated Record and the Cross Motions filed by the parties and as heard argument of counsel. Based upon the foregoing and for the reasons set forth in the Court's Letter Opinion dated November 8, 2006, it is this 11th day of January, 2007.
ORDERED that the tax assessed against Petitioner by Respondent for license fees paid by Petitioner to DMS between April 1999 and December 2001 is set aside as contrary to law; and it is FURTHER ORDERED that the above-captioned case be removed from the Court's docket, and it is
FURTHER ORDERED that Respondent shall refund to Petitioner the sum of $222,848.74, paid by Petitioner to Respondent on or about July 19th, 2005, with interest on the foregoing sum pursuant Va. Code Ann. §§ 58.1-15(A) and 58.1-1833(A) at varying rates, according to the following schedule based upon the interest rate on overpayments contained in Va. Tax Bulletin 06-6:
FURTHER ORDERED that Respondent shall pay additional interest on the refund for periods beyond December 31, 2006, if Respondent has not refunded the aforementioned sum to Petitioner by that time, at the appropriate rates) promulgated by the Virginia Department of Taxation.
SEEN AND AGREED:
Lance S. Jacobs, Admitted Pro Hac Vice
William J. Bethune, VSB #21427
Pepper Hamilton LLP
600 Fourteenth Street, NW
Washington, DC 20005
Phone: 202-220-1201
Fax: 202-220-1665
SEEN AND ACCEPTED TO:
Flora T. Hezel, VSB #
Assistant Attorney General-I
Office of the Virginia Attorney General
900 East Main Street
Richmond, VA 23219
Phone: 804-786-3237
Fax: 804-786-1904
A COPT TESTE:
JOHN T. FREY, CLERK
BY:_______________
Original retained in the Office of the Clerk of the Circuit Court Fairfax County, Virginia
IN THE CIRCUIT COURT FOR FAIR FAX COUNTY
INTERSECTIONS INC.,
Petitioner,
vs. Law No. CL 2005 0004731
VIRGINIA DEPARTMENT OF TAXATION,
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- Respondent.
ORDER
This cause came before the Court on the 27th day of September, 2006, on cross motions for Summary Judgment on a Stipulated Record filed by the Petitioner and Respondent pursuant to the Consent Order filed September 11, 2006. The Court has considered the Stipulated Record and the Cross Motions filed by the parties and as heard argument of counsel. Based upon the foregoing and for the reasons set forth in the Court's Letter Opinion dated November 8, 2006, it is this 11th day of January, 2007.
ORDERED that the tax assessed against Petitioner by Respondent for license fees paid by Petitioner to DMS between April 1999 and December 2001 is set aside as contrary to law; and it is FURTHER ORDERED that the above-captioned case be removed from the Court's docket, and it is
FURTHER ORDERED that Respondent shall refund to Petitioner the sum of $222,848.74, paid by Petitioner to Respondent on or about July 19th, 2005, with interest on the foregoing sum pursuant Va. Code Ann. §§ 58.1-15(A) and 58.1-1833(A) at varying rates, according to the following schedule based upon the interest rate on overpayments contained in Va. Tax Bulletin 06-6:
| Period | Rate |
| July 19, 2005 - September 30, 2005 | 8% |
| October 1, 2005 - June 30, 2006 | 9% |
| July 1, 2006 - December 31, 2006 (or date of payment, whichever is sooner) | 10% |
FURTHER ORDERED that Respondent shall pay additional interest on the refund for periods beyond December 31, 2006, if Respondent has not refunded the aforementioned sum to Petitioner by that time, at the appropriate rates) promulgated by the Virginia Department of Taxation.
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Kathleen H. MacKay, J
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SEEN AND AGREED:
Lance S. Jacobs, Admitted Pro Hac Vice
William J. Bethune, VSB #21427
Pepper Hamilton LLP
600 Fourteenth Street, NW
Washington, DC 20005
Phone: 202-220-1201
Fax: 202-220-1665
SEEN AND ACCEPTED TO:
Flora T. Hezel, VSB #
Assistant Attorney General-I
Office of the Virginia Attorney General
900 East Main Street
Richmond, VA 23219
Phone: 804-786-3237
Fax: 804-786-1904
A COPT TESTE:
JOHN T. FREY, CLERK
BY:_______________
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- Deputy Clerk
Original retained in the Office of the Clerk of the Circuit Court Fairfax County, Virginia
Rulings of the Tax Commissioner