                                 CODE OF VIRGINIA

ADMINISTRATION OF CHAPTER (§ 58.1-601)

A. The Tax Commissioner shall administer and enforce the assessment and
collection of the taxes and penalties imposed by this chapter, including the
collection of state and local sales and use taxes from remote sellers.

B. In administering the collection of state and local sales and use taxes from
remote sellers, the Tax Commissioner shall:

   1. Provide adequate information to remote sellers to enable them to identify
   state and local sales and use tax rates and exemptions;

   2. Provide adequate information to software providers to enable them to make
   software and services available to remote sellers;

   3. Ensure that if the Department requires a periodic audit the remote seller
   may complete a single audit that covers the state and local sales and use
   taxes in all localities; and

   4. Require no more than one sales and use tax return per month be filed with
   the Department by any remote seller or any software provider on behalf of such
   remote seller.

C. For purposes of evaluating the fiscal, economic and policy impact of sales
and use tax exemptions, the Tax Commissioner may require from any person
information relating to the evaluation of exempt purchases or sales, information
relating to the qualification for exempt purchases, and information relating to
direct or indirect government financial assistance that the person receives.
Such information shall be filed on forms prescribed by the Tax Commissioner.

HISTORY: Code 1950, § 58-441.40; 1966, c. 151; 1984, c. 675; 1988, c. 457;
2013, c. 766; 2019, cc. 815, 816, 854.