State and Local Taxation

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BPOL Tax and Internet Tax…

BPOL Tax and Internet Tax Freedom Act (Part 3)

July 21st, 2021
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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Categories: BPOL tax, Internet Tax Freedom Act, Virginia Circuit Court Opinions.
BPOL Tax and Internet Tax…

BPOL Tax and Internet Tax Freedom Act (Part 2)

August 24th, 2020
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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Categories: BPOL tax, COVID-19, Internet Tax Freedom Act, Virginia Circuit Court Opinions.
BPOL Tax and Internet Tax…

BPOL Tax and Internet Tax Freedom Act

June 1st, 2020
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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Categories: BPOL tax, Internet Tax Freedom Act, Virginia Circuit Court Opinions.

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Tax Law Blog

2022 Virginia Legislation Enacted by the Regular Session of the General Assembly
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 Legislation Passed by the General Assembly
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 corporate income tax apportionment purposes?
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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