Tax Type
Retail Sales and Use Tax
Description
Protective claim for refund; King v. Forst
Topic
Payment and Refund
Date Issued
09-06-1991
September 6, 1991
Re: Protective Claim: Retail Sales and Use Tax
Dear***************
This will reply to the protective claim for refund you requested in the above referenced matter in a letter dated July 23, 1991 and follow-up letter dated July 31, 1991 should the department determine that your organization qualified for exemption from the retail sales and use tax under Va. Code §58.1-608(A)(8)(w).
Based upon a review of the information provided, I find that your organization does qualify for the exemption. Although the exemption in this case is retroactive to January 1, 1984, this does not override the provisions of Va. Code §58.1-1823 which requires refund requests to be filed within three years of the date the tax became due. Similarly, the remedies provided in Va. Code §58.1-1825 contain a three-year period of limitations running from the date the tax was assessed.
From the information provided it appears that no sales tax was paid by the Taxpayer from July 1988 onward. Further, more than three years have passed since the department's audit assessment. Thus, no refund will be issued.
If you have any questions regarding this matter, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner