Title	Emergency Guidelines for the Accelerated Sales Tax Payment
Document ID	4 - Sales & Use
Summary	Effective beginning with the accelerated sales tax payment due in June, 2012, legislation enacted in the 2012 General Assembly Session increases the annual threshold for dealers and direct payment permit holders who are required to make an accelerated sales tax payment from $5.4 million of taxable sales and/or purchases to $26 million of taxable sales and/or purchases. The Guidelines have been revised to conform to this legislative change and are effective for the additional payment made by Dealers who are required to make an accelerated sales tax payment in June, 2012.
Latest Revision	6/7/2012
View document text     uploaded on 6/7/2012
Explanation or Citations	House Bill 1300 (Acts of Assembly 2012, Special Session I, Chapter 2)

This document applies to the following chapters

[23 VAC 10-210]

Retail Sales and Use Tax

Back to showing guidance documents for this board

Back to showing guidance documents for this agency