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Owning Tangible Personal Property for Sale Located in Virginia Sufficient to Create Nexus for Remote Sellers, Effective July 1, 2017


Virginia has amended its tax code regarding the nexus requirements for out-of-state businesses to collect and remit sales tax in the state. Effective July 1, 2017, the definition of dealer has been modified to include owning tangible personal property for sale that is located in the Commonwealth of Virginia.  This activity will create sufficient nexus to require out-of-state businesses to collect and remit Virginia sales tax on sales to customers in Virginia. (Ch. 51 (H.B. 2058), Laws 2017, effective July 1, 2017

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