Virginia Tax Commissioner Determines Taxpayer’s Sales Tax Refund Request Was Timely

The Virginia Tax Commissioner Feb. 21 determined in a letter ruling that Taxpayer’s sales and use tax refund request was within the statute of limitations period. Taxpayer filed a refund claim with the Department of Taxation. The department denied the refund on the basis that the claim was due on August 20, 2020, but was filed on August 21, 2020, and that the power of attorney (POA) submitted with the claim wasn’t properly signed by employees of the representative. Taxpayer protested. The commissioner noted: 1) Taxpayer provided a certified mail receipt showing that the local post office received the refund ...