A. No state agency shall contract for goods or services with anongovernmental source if the source, or any affiliate of the source, issubject to the provisions of (i) § 58.1-612 and fails or refuses to collectand remit the tax on its sales delivered by any means to locations within theCommonwealth or (ii) Article 2 (§ 58.1-320 et seq.) or Article 10 (§ 58.1-400et seq.) of Chapter 3 of Title 58.1 and fails or refuses to remit any tax duethereunder. The provisions of clause (ii) shall not apply to any person thathas (a) entered into a payment agreement with the Department of Taxation topay the tax and is not delinquent under the terms of the agreement or (b)appealed the assessment of the tax in accordance with law and such appeal ispending.
B. A state agency may contract for goods or services with a source prohibitedunder subsection A in the event of an emergency or where the nongovernmentalsource is the sole source of such goods or services.
C. The determination of whether a source is a prohibited source shall be madeby the Department of Taxation after providing the prohibited source withnotice and an opportunity to respond to the proposed determination. TheDepartment of Taxation shall notify the Department of General Services of itsdetermination.
D. The Department of General Services shall post public notice of allprohibited sources on its public internet procurement website and on otherappropriate websites.
E. The remedies provided in Article 5 (§ 2.2-4357 et seq.) of this chaptershall not apply to any determination made pursuant to this section and thesole remedy for any adverse determination shall be as provided in subsectionF.
F. Any source aggrieved by a determination of the Department of Taxation madeunder this section may apply to the Tax Commissioner for correction of thedetermination. The Tax Commissioner shall respond within 30 days of receiptof the application for corrective action. Within 10 days after receipt of theTax Commissioner's response, the aggrieved source may appeal to the CircuitCourt for the City of Richmond. If it is determined that the determination ofthe Department of Taxation was arbitrary, capricious, or not in accordancewith law, the sole relief shall be restoration of the source's eligibility tocontract with state agencies. No claim for damages or attorney's fees shallbe awarded.
G. Any action of the Department of Taxation, the Department of GeneralServices, or of any state agency under this section shall be exempt from theprovisions of the Administrative Process Act (§ 2.2-4000 et seq.).
H. For the purposes of this section, "state agency" means any authority,board, department, instrumentality, institution, agency or other unit ofstate government. State agency shall not include any public institution ofhigher education or any county, city or town or any local or regionalgovernmental authority.
A. No state agency shall contract for goods or services with anongovernmental source if the source, or any affiliate of the source, issubject to the provisions of (i) § 58.1-612 and fails or refuses to collectand remit the tax on its sales delivered by any means to locations within theCommonwealth or (ii) Article 2 (§ 58.1-320 et seq.) or Article 10 (§ 58.1-400et seq.) of Chapter 3 of Title 58.1 and fails or refuses to remit any tax duethereunder. The provisions of clause (ii) shall not apply to any person thathas (a) entered into a payment agreement with the Department of Taxation topay the tax and is not delinquent under the terms of the agreement or (b)appealed the assessment of the tax in accordance with law and such appeal ispending.
B. A state agency may contract for goods or services with a source prohibitedunder subsection A in the event of an emergency or where the nongovernmentalsource is the sole source of such goods or services.
C. The determination of whether a source is a prohibited source shall be madeby the Department of Taxation after providing the prohibited source withnotice and an opportunity to respond to the proposed determination. TheDepartment of Taxation shall notify the Department of General Services of itsdetermination.
D. The Department of General Services shall post public notice of allprohibited sources on its public internet procurement website and on otherappropriate websites.
E. The remedies provided in Article 5 (§ 2.2-4357 et seq.) of this chaptershall not apply to any determination made pursuant to this section and thesole remedy for any adverse determination shall be as provided in subsectionF.
F. Any source aggrieved by a determination of the Department of Taxation madeunder this section may apply to the Tax Commissioner for correction of thedetermination. The Tax Commissioner shall respond within 30 days of receiptof the application for corrective action. Within 10 days after receipt of theTax Commissioner's response, the aggrieved source may appeal to the CircuitCourt for the City of Richmond. If it is determined that the determination ofthe Department of Taxation was arbitrary, capricious, or not in accordancewith law, the sole relief shall be restoration of the source's eligibility tocontract with state agencies. No claim for damages or attorney's fees shallbe awarded.
G. Any action of the Department of Taxation, the Department of GeneralServices, or of any state agency under this section shall be exempt from theprovisions of the Administrative Process Act (§ 2.2-4000 et seq.).
H. For the purposes of this section, "state agency" means any authority,board, department, instrumentality, institution, agency or other unit ofstate government. State agency shall not include any public institution ofhigher education or any county, city or town or any local or regionalgovernmental authority.
A. No state agency shall contract for goods or services with anongovernmental source if the source, or any affiliate of the source, issubject to the provisions of (i) § 58.1-612 and fails or refuses to collectand remit the tax on its sales delivered by any means to locations within theCommonwealth or (ii) Article 2 (§ 58.1-320 et seq.) or Article 10 (§ 58.1-400et seq.) of Chapter 3 of Title 58.1 and fails or refuses to remit any tax duethereunder. The provisions of clause (ii) shall not apply to any person thathas (a) entered into a payment agreement with the Department of Taxation topay the tax and is not delinquent under the terms of the agreement or (b)appealed the assessment of the tax in accordance with law and such appeal ispending.
B. A state agency may contract for goods or services with a source prohibitedunder subsection A in the event of an emergency or where the nongovernmentalsource is the sole source of such goods or services.
C. The determination of whether a source is a prohibited source shall be madeby the Department of Taxation after providing the prohibited source withnotice and an opportunity to respond to the proposed determination. TheDepartment of Taxation shall notify the Department of General Services of itsdetermination.
D. The Department of General Services shall post public notice of allprohibited sources on its public internet procurement website and on otherappropriate websites.
E. The remedies provided in Article 5 (§ 2.2-4357 et seq.) of this chaptershall not apply to any determination made pursuant to this section and thesole remedy for any adverse determination shall be as provided in subsectionF.
F. Any source aggrieved by a determination of the Department of Taxation madeunder this section may apply to the Tax Commissioner for correction of thedetermination. The Tax Commissioner shall respond within 30 days of receiptof the application for corrective action. Within 10 days after receipt of theTax Commissioner's response, the aggrieved source may appeal to the CircuitCourt for the City of Richmond. If it is determined that the determination ofthe Department of Taxation was arbitrary, capricious, or not in accordancewith law, the sole relief shall be restoration of the source's eligibility tocontract with state agencies. No claim for damages or attorney's fees shallbe awarded.
G. Any action of the Department of Taxation, the Department of GeneralServices, or of any state agency under this section shall be exempt from theprovisions of the Administrative Process Act (§ 2.2-4000 et seq.).
H. For the purposes of this section, "state agency" means any authority,board, department, instrumentality, institution, agency or other unit ofstate government. State agency shall not include any public institution ofhigher education or any county, city or town or any local or regionalgovernmental authority.
