September 1, 2020
Re: § 58.1-1821: Retail Sales and Use Tax
Dear *****:
The Department previously acknowledged receipt of your appeal submitted on behalf of ***** (the “Taxpayer”). The primary issue presented upon appeal is the provision of documentation from the Taxpayer’s customers to verify payment of consumer use tax on sales made by the Taxpayer for which sales tax was not collected at the time of the transaction.
The case was referred to the auditor for comments, and the auditor expressed a willingness to review the consumer use tax information for the Virginia customers you mentioned in the appeal letter. The auditor suggested, however, that the information be provided in an Excel format. The Taxpayer is instructed to work further with the auditor concerning the details of the format used to transmit the information. The auditor will then review the information and make adjustments, as appropriate.
At this time the appeal matter is being closed. At the conclusion of the auditor’s review, should any issues remain, the Taxpayer may submit an appeal within 90 days of the audit revision in accordance with Virginia Code § 58.1-1821 and Title 23 of the Virginia Administrative Code 10-20-165.
If you have any questions regarding the review of documentation, you may contact the auditor, *****, at *****. If you have any questions about the appeals process, please contact ***** in the Department’s Office of Tax Policy, Appeals and Rulings, at *****.
Sincerely,
Craig M. Burns
Tax Commissioner
AR/3294.M