Refunds.
VirginiaStatutes
Ask Donna
How this section applies to your facts.
Virginia Code › Title 4.1 › Subtitle II › Chapter 10 › Section 4.1-1007
Text
In the event purchases are returned to the seller by the buyer after a tax imposed under § 4.1-1004 has been collected or charged to the account of the buyer, the seller shall be entitled to a refund of the amount of tax so collected or charged in the manner prescribed by the Authority. The amount of tax so refunded to the seller shall not, however, include the tax paid upon any amount retained by the seller after such return of merchandise. In case the tax has not been remitted by the seller, the seller may deduct the same in submitting his return.
2026, Sp. Sess. I, c. 1 .
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.