Code of Virginia (Title 58.1 — Taxation)

Va. Code § 58.1-2210

Permissive supplier election to collect tax on out-of-state removals

# A.

An out-of-state supplier who is not required to be licensed under this chapter may elect to obtain a license and thereby become a permissive supplier. An out-of-state supplier who does not make this election shall not act as a permissive supplier for motor fuel that is removed at a terminal in another state and has Virginia as its destination state.

# B.

An out-of-state supplier who elects to be licensed as a permissive supplier shall comply with (i) the same requirements imposed on a supplier and (ii) all of the following with respect to motor fuel that is removed by the permissive supplier at a terminal located in another state and has Virginia as its destination state:

# 1.

Collect the tax due the Commonwealth on the fuel;

# 2.

Waive any defense that the Commonwealth lacks jurisdiction to require the supplier to collect the tax due the Commonwealth on the motor fuel under this chapter;

# 3.

Report and pay the tax due on the fuel in the same manner as if the removal had occurred at a terminal located in Virginia;

# 4.

Keep records of the removal of the fuel and submit to audits concerning the fuel as if the removal had occurred at a terminal located in Virginia; and

# 5.

Report sales by the supplier to a person who is not licensed in the state where the removal occurred if the destination state is Virginia.

# C.

An out-of-state supplier who makes the election allowed by this section (i) acknowledges that the Commonwealth imposes the requirements listed in subsection B on the supplier under its general police power and (ii) submits to the jurisdiction of the Commonwealth only for purposes related to the administration of this chapter.

Last amended: 2000, cc. 729, 758.

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