Tax Type
Retail Sales and Use Tax
Description
Remits tax on sales of the Virginia Code.
Topic
Property Subject to Tax
Date Issued
08-11-1982
August 11, 1982
Re: Sales and Use Tax Policy Statement 82-2
Dear ****************
This letter will reply to your correspondence of July 7, 1982, regarding the above referenced policy statement concerning retail sales by the state and local governments.
In developing this policy, we attempted to temper the statutory requirements for the imposition and collection of the retail sales tax with a simplified method for governmental use in fulfilling this obligation. While a de minimis approach has some merit, such rule would require some arbitrary boundary for separating minimal sales activity from significant sales activity. There are several thousand sales tax dealers currently registered and filing quarterly returns who have an annual tax liability of $120.00 and less. Additionally, the Department of Taxation collects and remits tax on its minimal sales of the Virginia Code.
Consequently, we are requiring state and local agencies to register as a dealer and collect and report sales tax on certain document sales. However, upon request we will set up the account on an annual filing basis so the administrative burden on these agencies should be minimal. Enclosed is an application for registration.
If we can answer any additional questions, please let us know.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner