State and Local Taxation

J. Christian Tennant

Commonwealth Tax Law

Commonwealth Tax Law
P.O. Box 29980
Richmond, Virginia 23242
Phone: 804-360-0033

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Tax Law Blog

2022 Virginia Legislation…
May 2nd, 2022
Even though the Virginia General Assembly is not done considering tax issues for the year, a number of bills have been enacted that make changes to the Code of Virginia in areas concerning taxes. A summary of the legislation can be found here. Most o…
2022 Virginia Tax Legisla…
March 18th, 2022
In January, I wrote about various pieces of tax legislation that were introduced in the 2022 session of the Virginia General Assembly. Now the session has adjourned and will be reconvened to handle the budget for the upcoming biennium as well as nume…
What is “use” for cor…
February 14th, 2022
The Supreme Court of Virginia issued an opinion in Virginia Department of Taxation v. R.J. Reynolds Tobacco Co., Record No. 201263 (February 10, 2022). This case concerned what is considered property for corporate income tax apportionment purposes. C…

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