                                 CODE OF VIRGINIA

DECLARATORY JUDGMENT TO ADJUDICATE CONSTITUTIONAL NEXUS (§ 8.01-184.1)

A. Circuit courts shall have original jurisdiction over civil actions seeking
declaratory judgment where:

   1. The party seeking declaratory relief is a business that (i) is organized
   under the laws of the Commonwealth or a sole proprietorship owned by a
   Commonwealth domiciliary, or (ii) has qualified to do business in the
   Commonwealth; and

   2. The responding party is a government official of another state, or
   political subdivision of another state, who asserts that the business in
   question is or was in the past obliged to collect sales or use taxes for such
   state or political subdivision based upon conduct of the business occurring
   wholly or partially within the Commonwealth.

B. Any business meeting the requirements and facing the circumstances described
in subsection A shall be entitled to declaratory relief on the issue of whether
the requirement of another state, or political subdivision of another state,
that the business collect and remit sales or use taxes to that state, or
political subdivision, in the factual circumstances of the business&#8217;
operations giving rise to the demand, constitutes an undue burden on interstate
commerce within the meaning of Article I, Section 8, Clause 3 of the United
States Constitution.

C. Any government official meeting the requirements of subdivision A 2 shall be
subject to the personal jurisdiction of Virginia circuit courts to the extent
permitted by the Constitution of the United States. This subsection shall govern
personal jurisdiction in actions under this section, and shall constitute
authorization for purposes of &#xA7; 8.01-330.

HISTORY: 2004, cc. 609, 647; 2005, cc. 736, 800.