Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax

23VAC10-210-480. Dealer's returns and payment of the tax.

A. Generally. Except as otherwise provided in this subsection, every dealer is required to file a return on or before the 20th day of the month following each reporting period even if no tax is due. Returns are prescribed and furnished by the Department of Taxation.

In the case of dealers regularly keeping books and accounts on the basis of an annual period that varies 52 to 53 weeks, reporting consistent with such accounting period is acceptable, provided a satisfactory explanatory statement is attached to the dealer's first return filed under such annual accounting period. Each return filed by these dealers must include all accounting periods which end during the period covered by the return.

B. Quarterly filing. A dealer may be notified by the Department of Taxation to file sales or use tax returns on a basis other than monthly. A new dealer will not be placed on a basis other than monthly until the dealer has been in business sufficient time to determine that he should fall into another reporting category. If a dealer is required to file other than monthly, returns will be due on or before the 20th day of the month following the close of the reporting period. The change of a dealer's filing status from monthly to quarterly will be made automatically by the department; dealers should not request a conversion of filing status.

C. Temporary filing. Any person who has been granted a temporary certificate of registration must file a return in accordance with the requirements set out in 23VAC10-210-290.

D. Seasonal filing. Any person whose business operates only during certain months during the year, may request that his registration be set up on a seasonal basis (see 23VAC10-210-290). Taxpayers who hold a seasonal registration must file returns in the manner set forth in subsection A of this section only for the months in which the business operates. However, the fact that a business is registered on a seasonal basis does not relieve such dealer from the filing of a return and the remittance of tax for any other period in which a retail sale may be made.

E. Consolidated returns. Any dealer who has been granted permission to file a consolidated sales and use tax return (see 23VAC10-210-290) must file such return in accordance with the provisions set forth when permission is granted. Both the return and the accompanying schedule of local taxes must be filed. Failure to comply with these requirements may result in a revocation of consolidated filing status.

F. Payment to accompany dealer's return. At the time of filing the return, the dealer must pay the amount of tax due after making appropriate adjustments for purchases returned, repossessions, and accounts uncollectible and charged off. Failure to pay the tax will cause it to become delinquent.

Statutory Authority

§§ 58.1-203 and 58.1-622 of the Code of Virginia.

Historical Notes

Derived from VR630-10-31 §§ 1-6; revised July 1969; January 1979; January 1985; January 1987; May 15, 1988; amended, Virginia Register Volume 7, Issue 2, eff. November 21, 1990, retroactive to July 1, 1989.

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