» Corporate Income Tax

What is “use” for corporate income tax apportionment purposes?

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… Read More

Categories: Corporate Income Tax, Supreme Court of Virginia Tax Opinions

A New Income Tax Filing Method in Virginia?

November 29th, 2021

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

Categories: Corporate Income Tax

Tax Law Blog

Make Virginia’s Income Tax More Progressive?

October 26th, 2022

The 2021 session of the General Assembly adopted a resolution which directed the Joint Legislative Audit and Review Commission (JLARC) to study increasing the progressivity of Virginia’s individual income tax system. The resulting report was ju…

Student Debt Taxation & New Jersey Retaliates?

September 12th, 2022

There have been a few developments in state taxation recently that have made the news. One is national and the other is more regional. I’ll discuss the regional news first. Due to the pandemic, more employees began working remotely. If the employee…

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

August 10th, 2022

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…

» Corporate Income Tax

What is “use” for corporate income tax apportionment purposes?

A New Income Tax Filing Method in Virginia?

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