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Virginia Circuit Court again denies use of alternative apportionment method

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The Circuit Court of Arlington County recently denied a taxpayer’s appeal challenging the Virginia Department of Taxation’s statutory apportionment method and seeking the use of an alternative single-sales factor formula based on market-based sales. The taxpayer asserted the Commonwealth’s statutory sales apportionment formula was unconstitutional and inequitable. The Court denied the taxpayer’s request on the same basis as its prior ruling, concluding that the taxpayer failed to meet its burden of proof.