Virginia Tax Department Issues Guidance on Retail Sales and Use Tax Refund Claim Procedures

The Virginia Department of Taxation Nov. 15 issued guidance on the procedures for purchasers and dealers to request refunds from the department when retail sales and use tax has been collected and or remitted in error on exempt transactions. The guidance includes: 1) customers may request that the dealer refund or credit the tax amount erroneously paid to the dealer or directly apply to the department for a refund; 2) dealers and customers may claim refunds by following the refunds procedures outlined in the document; 3) dealers and customers must file the completed requests for refunds of erroneously or illegally ...