Tax Type
Retail Sales and Use Tax
Description
First use; Maryland audit and refund of tax
Topic
Returns/Payments/Records
Date Issued
09-30-1992
September 30, 1992
Re: Protective Claim: Retail Sales and Use Tax
Dear******************
This will respond to your protective claim for refund of retail sales and use tax paid by your client***********from February, 1987 until December, 1989. It is my understanding that a decision has been reached in your client's Maryland audit. Therefore, if your client can substantiate that Maryland sales tax was due and paid on a first use basis, the department will refund the appropriate Virginia sales or use tax.
Accordingly, I am referring this matter to our Northern Virginia District Office; someone from that office will be contacting you shortly to resolve the matter.
Sincerely,
W. H. Forst
Tax Commissioner
OTP/4084D
Rulings of the Tax Commissioner