State and Local Taxation

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Are Virginia Local Govern…

Are Virginia Local Governments Gearing Up for Something?

In a request for an opinion of the Attorney General of Virginia, local governments might have given a preview of what they will try to do in the upcoming 2022 session of the Virginia General Assembly. The Commissioner of the Revenue and the Treasurer… Read More
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Why is the Supreme Court…

Why is the Supreme Court of Virginia being ignored?

A 2017 opinion of the Supreme Court of Virginia needs to be addressed. Read More
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BPOL Tax and Internet Tax…

BPOL Tax and Internet Tax Freedom Act (Part 3)

Previously, opinions were entered by the Circuit Court of Fairfax County, the Circuit Court of Norfolk, and in the Circuit Court of Chesapeake that Internet Tax Freedom Act (“ITFA”) applies to the BPOL tax imposed in those localities. These opini… Read More
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Short-term Rentals and Lo…

Short-term Rentals and Local Taxes

The Supreme Court of Virginia issued an opinion in Norton v. Bd. of Supervisors, Record No. 201028 (May 27, 2021), concerning changes to taxes and zoning made by Fairfax County. The majority of the opinion concerned the zoning changes. As for the tax… Read More
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2021 Enacted Virginia Tax…

2021 Enacted Virginia Tax Legislation

The 2021 session of the Virginia General Assembly enacted many changes to the tax laws of Virginia. A summary of the legislation can be found here. Most of the legislation is effective on July 1, 2021. Here are some of the more important pieces of ta… Read More
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Smart industry robot arms for digital factory production technology

2020 Virginia Department of Taxation Rulings (Part 3)

On its website, the Virginia Department of Taxation has released several rulings and appeal decisions. For the final part of 2020, there were several numerical gaps. Those gaps led me to wait for this update to see if those rulings would be released… Read More
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2021 Virginia Tax Legisla…

2021 Virginia Tax Legislation Passed by the General Assembly

In January, I wrote about the various pieces of tax legislation that were introduced in the 2021 session of the Virginia General Assembly. Now that the session has adjourned, all of the bills have passed or failed. The approved bills have been sent t… Read More
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Virginia Local Government…

Virginia Local Government Wants to Tax PPP Loan Proceeds

In my last blog, I highlighted the fact that the City of Richmond has a tax revenue shortfall. Now thanks to an advisory opinion request, a Virginia local government has shown how far it is willing to go for tax revenue. A Virginia local government (… Read More
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Virginia Local Government…

Virginia Local Government Revenue Shortfalls

Virginia local governments have budgetary issues due to the current pandemic. Shortfalls in local tax revenue are at the heart of these budget issues. Read More
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2021 Introduced Virginia…

2021 Introduced Virginia Tax Legislation

While much of the focus on the 2021 session of the Virginia General Assembly is on a variety of non-tax, social issues, a number of bills affecting Virginia tax policy have been introduced. This is a non-exhaustive list of those bills. Read More
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