E-Commerce and Taxation in Virginia

In Virginia, the sale of goods over the Internet are treated the same as sales of tangible property through traditional channels and therefore subject to the rules of nexus and Virginia’s sales and use tax laws.

The following questions have been addressed in this article:

What does the Code of Virginia §58.1-609.5 state regarding service exemptions on retail sales and use tax?
How does Virginia apply sales and use tax rules in e-commerce transactions?

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