August 26, 2021

Mr. Joseph Mayer
Lead Tax Policy Analyst
Virginia Department of Taxation
P.O. Box 27185
Richmond, VA 23261

RE: Guidelines for the Application of the Retail Sales and Use Tax to Sales of Accommodations Facilitated by Accommodations Intermediaries

Mr. Mayer:

On behalf of the Virginia Restaurant, Lodging & Travel Association, I want to take this opportunity to share our organization’s comments regarding the Guidelines for the Application of the Retail Sales and Use Tax to Sales of Accommodations Facilitated by Accommodations Intermediaries.

After examining the guidelines, we would like to respectfully request that you not make any adjustments at this time. Our organization is supportive of the law and current guidelines which it appears to meet the legislative intent of SB1398 from Special Session I of the 2021 General Assembly.

We strongly urge you to maintain the standards as they are currently codified.

Thank you for your time and consideration of our request.

Sincerely,

Robert Melvin
Director, Government Affairs
Virginia Restaurant, Lodging & Travel Association