March 2, 2021
Re: § 58.1-1821: 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 assessment issued for the period January 2019 through March 2019.
FACTS
The Taxpayer, a retailer located in Virginia, failed to file a retail sales and use tax return for the period January 2019 through March 2019. The Taxpayer was notified by the Department that the return was not filed in a letter dated June 8, 2020. The letter required the Taxpayer to file the return and send payment by July 8, 2020. When the return was not filed, the Department issued a statutory assessment dated September 14, 2020. The Taxpayer appealed contending the assessment is incorrect.
DETERMINATION
Subsection A of Virginia Code § 58.1-612 requires all dealers to collect and remit the retail sales and use tax on all sales or leases of tangible personal property. Title 23 of the Virginia Administrative Code 10-210-480 A states that “every dealer is required to file a return on or before the 20th day of the month following each reporting period even if no tax is due.” The Taxpayer was required to file a return for the period at issue and failed to do so.
To resolve this matter, the Taxpayer must file a return and remit payment for the period January 2019 through March 2019. If the return for the period January 2019 through March 2019 is not filed within 60 days from the date of this letter, the assessment at issue will be considered due and payable.
The Code of Virginia section and regulation cited, along with other reference documents, are available on-line at www.tax.virginia.gov in the Laws, Rules and Decisions section of the Department’s web site. If you have any questions about this response, you may contact ***** in the Department’s Office of Tax Policy, Appeals and Rulings, a*****.
Sincerely,
Craig M. Burns
Tax Commissioner
AR/3622.G