July 14, 2020
Re: § 58.1-1821 Application: Retail Sales and Use Tax
Dear *****:
This is in response to your letter submitted on behalf of ***** (the “Taxpayer”), in which you seek correction of the retail sales and use tax assessments issued for the period May 2012 through February 2016.
The Taxpayer operates as a wedding and lifestyle full service photography business. The Department’s audit of the Taxpayer’s records disclosed untaxed sales and untaxed purchases. The Taxpayer disagrees with the audit results, contending gross sales are overstated. The Taxpayer requests the Department review the records the Taxpayer provides and revise the audit assessments.
The Taxpayer appealed this matter previously in 2016. In the Department’s response to the Taxpayer, in a letter dated February 23, 2017, the Taxpayer was allowed 30 days from the date of the letter to provide documentation supporting the Taxpayer’s contention that gross sales were overstated. The letter explained that if the documentation was not submitted in the 30-day time frame, the assessment would be considered valid as issued. The Taxpayer did not provide the documentation to the auditor and, therefore, the assessment was not adjusted and updated bills were mailed to the Taxpayer. Based on the conditions set forth in the Department’s prior response and the Taxpayer’s failure to provide the documentation within the required time frame, the current appeal is barred from further review. Accordingly, this appeal matter is closed.
If you have any questions about this response, you may contact ***** in the Office of Tax Policy, Appeals and Rulings, at *****.
Sincerely,
Craig M. Burns
Tax Commissioner
AR/3326L