State and Local Taxation

Blog

Selling Property to Colle…

Selling Property to Collect Taxes

The Supreme Court of Virginia issued an opinion in Emmanuel Worship Center, et al. v. City of Petersburg, Record No. 201322 (January 6, 2022). This case originated with Petersburg attempting to conduct a tax sale of Emmanuel Worship Center’s proper… Read More
Read More
A New Income Tax Filing M…

A New Income Tax Filing Method in Virginia?

Pursuant to 2021 House Joint Resolution 563, the Virginia General Assembly established a working group to assess the feasibility of transitioning to a unitary combined reporting system for corporate income tax purposes. The working group was composed… Read More
Read More
2021 Virginia Department…

2021 Virginia Department of Taxation Rulings (Part 1)

During 2021, the Virginia Department of Taxation has released many rulings and appeal decisions. As usual, most of what is posted is not terribly notable. However, I have already written about one release that is notable here. As for the rest that ha… Read More
Read More
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
Read More
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
Read More
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
Read More
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
Read More
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
Read More
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
Read More
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
Read More

Contact Us

  • This field is for validation purposes and should be left unchanged.