Tax News

CCH (cch.taxgroup.com) reports:

A Virginia Department of Taxation's sales tax assessment was declared erroneous because it was based on collecting sales tax on interstate commerce transactions not occurring in Virginia, in which the merchandise either (1) never entered Virginia or (2) was delivered outside Virginia, with risk of loss passing outside Virginia, for use or consumption outside Virginia. The assessment was corrected to reflect that no Virginia sales or use tax is due related to goods that never enter Virginia or that are delivered to an out-of-state recipient, whether the recipient is the purchaser or another person.
Bloomingdale's, Inc. v. Virginia Department of Taxation , Circuit Court for the City of Richmond, No. CL05T00891-00-1/07-3860, August 9, 2007, 204-653
Other References:
Explanations at ¶60-450