While we were away, the Virginia Supreme Court issued an interesting opinion about local taxes Loudon County was charging the duty free store at the Dulles airport. The ruling is good news for travelers who like to take advantage of tax-free deals at the airport:
Dulles Duty Free v. County of Loudoun 08/24/2017 Upon review of an airport-based "duty free" seller's challenge to a county's imposition of a Business, Professional, and Occupational License tax on a substantial portion of its sales – made to departing passengers as they board flights bound for destinations outside the United States – the Import-Export Clause of the Constitution of the United States, Article I, § 10, cl. 2, bars the county from imposing the tax on these sales. The judgment of the circuit court is reversed and the matter is remanded for calculation of the refund due to the taxpayer.
The EFM Lawyer.