Tax Type
Retail Sales and Use Tax
Description
Tax collected in error
Topic
Payment and Refund
Date Issued
01-04-1988
January 4, 1988
Re: §58.1-1821 Application/Sales and Use Tax
Dear*********************
This will reply to your letter of December 4, 1987, in which you request a refund of sales and use tax paid by **************as the result of a recent audit by the department.
The department's audit of your corporation will be revised, if necessary, based upon a recent determination in a similar matter (see enclosed copy). In the event that audit revisions are necessary, a refund will be issued to your corporation as soon as practicable.
I have also enclosed a copy of Virginia Regulation 630-10-89, which provides that dealers may request refunds of tax that was erroneously collected from customers. However, the regulation specifically states:
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- The dealer must show that the tax erroneously ... collected was paid by him and not passed on to the consumer, or the tax was collected from the consumer as tax and subsequently refunded to the customer.
- The dealer must show that the tax erroneously ... collected was paid by him and not passed on to the consumer, or the tax was collected from the consumer as tax and subsequently refunded to the customer.
If you have any questions, you may contact the department's Technical Services Section at P. O. Box 6-L, Richmond, Virginia 23282.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner