SALT Report 1216 – The Virginia Tax Commissioner ruled that a taxpayer who offers service reminders and service coupons through a direct marketing program is eligible for a Virginia sales and use tax refund. The Taxpayer is a marketing and promotions company that purchases direct mail advertising programs from a third-party vendor and then resells those mailers to its customers in Virginia. The objective of the mailers is to promote automotive services at local dealerships.
- Show that they have refunded the tax collected to their customers
- File an amended sales and use tax return
- File the amended return within three years from the due date of the original return