There is a line on your VA tax return to report any out of state or non-taxed purchases so you can calculate the “use” tax you owe to VA.
Because I live so close too Maryland, I do a good bit of shopping there and have been repeatedly informed by FReepers I am required to report all of those purchases.
our accountant does our taxes and she has never asked for that information, so i had no clue.
If you buy things in Maryland, you are paying Maryland sales tax. Since Maryland sales tax is higher than Virginia, you should not have to report any purchases from Maryland.
You only have to report purchases if the sales tax is either not collected, or is less than the Virginia tax, and you bring the items you purchased back into Virginia.
Technically you are required to. But nobody does (I never have and never will). The entities out there most likely to self report those things are generally parts of the government, like schools. Kind of ironic when you think about it.