Bulletin Number
VTB 81-17
Tax Type
Retail Sales and Use Tax
Description
Quarterly Listings of Newly Registered Sales Tax Dealers
Topic
Local Taxes Discussion
Date Issued
07-16-1981
DATE: July 16, 1981
SUBJECT: Quarterly Listings of Newly Registered Sales Tax Dealers
TO: Commissioners of Revenue
The 1981 General Assembly added Virginia Code §58-441.16(h), effective July 1, 1981 (house Bill 1533) , which provides that the Department of Taxation will furnish to any commissioner of revenue, (director of finance or supervisor of assessments) upon request, a quarterly listing of new sales tax dealers within the locality. The purpose of this bulletin is to set forth the procedures for requesting these lists and the format in which they will be furnished.
Any commissioner of revenue who wishes to request a quarterly listing of new dealers must submit the request to Raymond Dobyns, Deputy State Tax Commissioner, Office of Tax Operations, specifying the quarter for which the list is being requested. The request must be received no later than the 10th of the month following the close of the quarter for which the list is being requested. It is important to submit these requests in a timely manner, since this information will be available only for the preceding quarterly period. However, the Department will also automatically furnish a new dealer listing each quarter to any commissioner, if so requested.
The quarterly listings will be available for the quarters of January through March, April through June, July through September, and October through December, and will be available approximately 40 days following the end of the quarter.
The new dealer listing which you receive will contain the dealer business name and address and mailing name and address, if different, the dealer's sales tax registration number, the type of transaction (addition of dealer or change of locality code), and the date of the transaction. Both new dealers initially registering or reregistering within a locality and existing dealers whose locality code is changed from one locality to that of the locality requesting the list will be included in the listing. The information will be included on the listing based upon the date the Department adds the dealers registration or changes tire locality code.
New dealer listings will be available for quarters beginning on or after July 1, 1981. The department will continue to fulfill requests for listings of all active sales tax dealers as in the past. If you have any questions, please feel free to contact us.
Tax Bulletins