Guidance Document Information
| Title |
Incentive and Penalty Options to Encourage the Correct Allocation of the Local Retail Sales and Use Tax |
| Document ID |
Sales and Use |
| Summary |
This report outlines potential incentives for taxpayers who accurately report the local Retail Sales and Use Tax by locality, as well as penalties for those who err in reporting the tax. |
| Effective Date |
8/31/2009 |
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Posted On 12/3/2020
Document on Town Hall
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| Explanation or Citations |
Item 270(K) of House Bill 1600, the Appropriations Act for the 2008-10 Biennium (2009 Acts of Assembly, Chapter 781) requires the Virginia Department of Taxation (“TAX”) to provide a report to the Senate Finance and House Appropriations Committees outlining potential incentives for taxpayers who accurately report the local Retail Sales and Use Tax by locality, as well as penalties for those who er |
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