» BPOL tax

Supreme Court of Virginia…

Supreme Court of Virginia Weighs in on How the Internet Tax Freedom Act Applies to the BPOL Tax

The Supreme Court of Virginia opined in the ongoing dispute between Cox Communications and Virginia localities. I have written about this dispute here, here, and here. Recently, the Supreme Court of Virginia issued an opinion on Coxcom v. Fairfax Cou… Read More
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Supreme Court of Virginia…

Supreme Court of Virginia Rules That Words Mean Things

You might think that this headline is meant for humor or a bit of irreverence. While that may be involved, the Supreme Court of Virginia essentially said this in City of Charlottesville v. Regulus Books, LLC, Record No. 210414 (June 9, 2022). This ca… 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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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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BPOL Tax and Internet Tax…

BPOL Tax and Internet Tax Freedom Act (Part 2)

Previously, the opinion entered in Bd. of Supervisors v. Caxcom, LLC, Case no. CL-2019-5800 by the Circuit Court of Fairfax County determined that the Internet Tax Freedom Act applies to the BPOL tax. This month two similar opinions have been entered… Read More
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BPOL Tax and Internet Tax…

BPOL Tax and Internet Tax Freedom Act

On February 14, 2020 in Bd. of Supervisors v. Caxcom, LLC, Case no. CL-2019-5800, the Circuit Court of Fairfax County issued a letter opinion granting Cox Communications’ motion for partial summary judgment and denying Fairfax County’s motion… Read More
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