Recolección de impuestos sobre las ventas de cigarrillos

Explicación Simple

Cuando alguien vende cigarrillos, tiene que cobrar un impuesto y enviarlo al gobierno. Si ya pagaron ese impuesto, no necesitan cobrarlo de nuevo.

Es como cuando compras un pastel. Si ya pagaste por la decoración, no necesitas volver a pagar por ella cuando lo llevas a casa.

Ejemplo Práctico

Imagina que Juan tiene una tienda de conveniencia en Virginia y vende cigarrillos. Al vender un paquete, necesita cobrar un impuesto que luego debe enviar al gobierno. Si Juan tiene un comprobante que demuestra que ya pagó ese impuesto, no necesita cobrarlo al cliente de nuevo.

Texto Original del Estatuto (Inglés)

Va. Code § 18.2-246.12 - Collection of taxes. Each person accepting a purchase order for a delivery sale shall collect and remit to the Board all cigarette taxes imposed by the Commonwealth with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof (in the form of the presence of applicable revenue stamps or otherwise) that such taxes already have been paid to the Commonwealth. In the event the Board finds that any tax imposed by the Commonwealth and administered by the Department of Taxation has not been collected and remitted, the Board shall provide the Department of Taxation with a notification of such sale which shall include: 1. The name and address of the consumer to whom such sale was made; 2. The name and address of the seller of the cigarettes; 3. The brand or brands of the cigarettes that were sold in such sale; and 4. The quantity of cigarettes that were sold in such sale. 2003, c. 1010 .