Agency 10. Department of Taxation
- Preface
VAC AGENCY NO. 10
DEPARTMENT OF TAXATION
AGENCY SUMMARY
The Tax Commissioner is authorized pursuant to Chapter 2 (§ 58.1-200 et seq.) of Title 58.1 of the Code of Virginia to issue regulations relating to the interpretation and enforcement of the laws of the Commonwealth governing taxes administered by the Department of Taxation. Pursuant to Chapter 2 (§ 58.1-200 et seq.) of Title 58.1 of the Code of Virginia, the department is vested with general supervision over the administration of state taxation. For purposes of enforcement of the tax laws, the department may impose requirements relating directly or indirectly to the assessment and collection of taxes.
The department directly administers the following taxes as authorized in Title 58.1 of the Code of Virginia: the retail sales and use tax (Chapter 6); the tire recycling fee (Chapter 6.1); the communications sales and use tax (Chapter 6.2); the watercraft sales and use tax (Chapter 14); the aircraft sales and use tax (Chapter 15); the motor vehicle rental and peer-to-peer sharing tax (Chapter 17, Article 9); and the disposable plastic bag tax (Chapter 17, Article 12).
The department also directly administers excise taxes on the following items as authorized in Title 3.2 of the Code of Virginia: apples (Chapter 12), cattle (Chapter 13), corn (Chapter 14), cotton (Chapter 15), eggs (Chapter 16), peanuts (Chapter 19), sheep (Chapter 21), small grains (Chapter 22), and soybeans (Chapter 23). As authorized in Title 58.1, the department directly administers excise taxes on cigarettes (Chapter 10, Article 1), tobacco products (Chapter 10, Article 2.1), intangible personal property (Chapter 11), forest products (Chapter 16), and soft drinks (Chapter 17, Article 1). Excise taxes on beer and beverages are administered by the Department of Alcoholic Beverage Control.
The department also directly administers corporation and individual income taxes and the system of income tax withholding and oversees the payment of estimated taxes pursuant to Chapter 3 (§ 58.1-300 et seq.) of Title 58.1 of the Code of Virginia. It also administers the bank franchise tax pursuant to Chapter 12 (§ 58.1-1200 et seq.) of Title 58.1 of the Code of Virginia and the insurance premiums license tax on certain insurance companies and surplus lines brokers pursuant to Chapter 25 (§ 58.1-2500 et seq.) of Title 58.1 of the Code of Virginia.
The taxes on recordation of documents (Chapter 8 (§ 58.1-800 et seq.) of Title 58.1), on wills and administrations (Article 3 (§ 58.1-1711 et seq.) of Chapter 17 of Title 58.1) and on suits and other judicial proceedings (Article 6 (§ 58.1-1727 et seq.) of Chapter 17 of Title 58.1) are collected by local clerks of court, but otherwise are administered by the department as authorized in Title 58.1 of the Code of Virginia.
Also as authorized in Title 58.1, the department is responsible for administering the litter tax imposed on persons manufacturing, wholesaling, distributing, or retailing certain products (Chapter 17, Article 2) and for promulgating regulations to enforce the Setoff Debt Collection Act (Chapter 3, Article 21) and regulations setting forth the circumstances under which the department may place padlocks on the doors of any business enterprise that is delinquent in filing or paying taxes owed (Chapter 18, Article 1). The department is also responsible for administering the landline E-911 tax (Chapter 17, Article 7) and the digital media fee (Chapter 17, Article 8). The Department is also responsible for administering the wireless E-911 surcharge and prepaid wireless E-911 fee as authorized in Title 56 of the Code of Virginia (Chapter 15, Article 7).The department is also responsible for administering any assessment of property of railroads (Chapter 26, Article 1), interstate pipeline transmission companies (Chapter 26, Article 2); and the rolling stock tax on railroads, freight car companies, and certificated motor vehicle carriers (Chapter 26, Article 5).
The department promulgates regulations for the administration of local business and professional and occupational license taxes, issues advisory opinions, and hears appeals of locality determinations regarding the license taxes pursuant to Chapter 37 (§ 58.1-3700 et seq.) of the Code of Virginia.
The department issues rulings, hears appeals, and issues advisory opinions of locality determinations regarding the local machinery and tools tax, business tangible personal property tax, and the merchants' capital tax and issues rulings and hears appeals of the tangible personal property tax on airplanes, boats, campers, recreational vehicles, and trailers pursuant to Chapter 37 (§ 58.1-3900 et seq.) of the Code of Virginia.
The department promulgates regulations, prescribes forms, and issues Tax Bulletins and other publications for the interpretation and enforcement of the various tax laws administered by the department. It also issues circulars and memoranda to local commissioners of revenue, treasurers, and clerks of court containing instructions as to the handling of state taxes administered by those entities; these materials are not released to the public.
The department operates under the supervision of the Secretary of Finance. All forms are available on the Department of Taxation's website, www.tax.virginia.gov. The website contains a variety of information, downloadable forms, and a Laws, Rules & Decisions section, which includes Rulings of the Tax Commissioner, Tax Bulletins, and links to the Code of Virginia, the Virginia Administrative Code, Legislative Summaries, and Attorney General Opinions.
Rev. 07/2024
- Chapter 10
- Guidelines for Public Participation in Regulation Development and Promulgation [Repealed]Read all
- Section 10
- [Repealed]
- Section 20
- [Repealed]
- Section 30
- [Repealed]
- Section 40
- [Repealed]
- Section 50
- [Repealed]
- Section 60
- [Repealed]
- Section 70
- [Repealed]
- Section 80
- [Repealed]
- Section 90
- [Repealed]
- Chapter 11
- Public Participation GuidelinesRead all
- Part I
- Purpose and Definitions
- Section 10
- Purpose
- Section 20
- Definitions
- Part II
- Notification of Interested Persons
- Section 30
- Notification List
- Section 40
- Information to Be Sent to Persons on the Notification List
- Part III
- Public Participation Procedures
- Section 50
- Public Comment
- Section 60
- Petition for Rulemaking
- Section 70
- Appointment of Regulatory Advisory Panel
- Section 80
- Appointment of Negotiated Rulemaking Panel
- Section 90
- Meetings
- Section 100
- Public Hearings on Regulations
- Section 110
- Periodic Review of Regulations
- Chapter 20
- General Provisions Applicable to All Taxes Administered by the Department of TaxationRead all
- Section 10
- Secrecy of Information; Penalty
- Section 20
- Filing of Tax Returns and Payment of Taxes Which Fall Due on Saturday, Sunday or Legal Holiday
- Section 30
- [Repealed]
- Section 40
- [Repealed]
- Section 60
- Rate of Interest
- Section 70
- [Repealed]
- Section 80
- Waiver of Time Limitation on Assessment of Taxes
- Section 90
- Retention of Records by Taxpayer
- Section 100
- [Repealed]
- Section 110
- Offers in Compromise
- Section 120
- [Repealed]
- Section 130
- Memorandum of Lien for Collection of Taxes
- Section 140
- Padlocking Premises; Definitions
- Section 141
- Determination of When Padlocking Is Appropriate
- Section 142
- Notice of Intent to Padlock a Business Enterprise
- Section 143
- Procedure for Padlocking a Business Enterprise
- Section 144
- Padlocking Premises; Remedies
- Section 145
- Padlocked Premises; Penalty
- Section 150
- [Repealed]
- Section 155
- Administrative Rulings
- Section 160
- Assessments and Administrative Remedies
- Section 165
- Administrative Appeals
- Section 170
- [Repealed]
- Section 180
- Amended Returns
- Section 190
- Protective Claims (After Payment)
- Section 200
- Interest on Overpayments or Improper Collection
- FORMS
- Forms (23VAC10-20)
- Chapter 30
- [Reserved]Read all
- Chapter 50
- [Reserved]Read all
- Chapter 55
- Virginia Corn Excise TaxRead all
- Section 10
- [Repealed]
- Section 40
- Report and Payment by Handler
- Section 50
- [Repealed]
- Section 60
- [Repealed]
- FORMS
- Forms (23VAC10-55)
- Chapter 60
- Virginia Egg Excise Tax [Repealed]Read all
- Section 10
- [Repealed]
- Section 40
- [Repealed]
- Section 50
- [Repealed]
- Section 60
- [Repealed]
- Chapter 65
- Virginia Peanut Excise Tax [Repealed]Read all
- Section 10
- [Repealed]
- Section 40
- [Repealed]
- Section 50
- [Repealed]
- Chapter 70
- Virginia Slaughter Hog and Feeder Pig Excise Tax Regulations [Repealed]Read all
- Section 10
- [Repealed]
- Section 20
- [Repealed]
- Section 30
- [Repealed]
- Section 40
- [Repealed]
- Section 50
- [Repealed]
- Section 60
- [Repealed]
- Section 70
- [Repealed]
- Chapter 75
- Virginia Soybean Excise Tax Regulations [Repealed]Read all
- Section 10
- [Repealed]
- Section 20
- [Repealed]
- Section 30
- [Repealed]
- Chapter 80
- [Reserved]Read all
- Chapter 100
- [Reserved]Read all
- Chapter 110
- Individual Income TaxRead all
- Section 10
- [Repealed]
- Section 20
- Meaning of Terms
- Section 30
- Definitions
- Section 40
- Part-Year Residents
- Section 50
- [Repealed]
- Section 60
- Refund of Overpayment
- Section 70
- [Repealed]
- Section 80
- Net Operating Losses; Definitions
- Section 81
- Net Operating Losses; Generally
- Section 82
- Net Operating Losses; Virginia Modifications in the Loss Year
- Section 83
- Net Operating Losses; Treatment of the Virginia Modifications in the Loss Year
- Section 84
- Net Operating Loss Carrybacks and Carryovers
- Section 85
- Net Operating Losses; Filing Status
- Section 86
- Net Operating Losses; Preparation of the Carryback Year or Carryforward Year Return
- Section 87
- Net Operating Losses; When and Where to File; Interest
- Section 90
- Limitations on Assessments
- Section 100
- [Repealed]
- Section 110
- Transitional Modifications to Virginia Taxable Income
- Section 120
- [Repealed]
- Section 130
- Exemptions and Exclusions
- Section 140
- [Repealed]
- Section 141
- Virginia Taxable Income; Additions
- Section 142
- Virginia Taxable Income; Subtractions
- Section 143
- Virginia Taxable Income; Deductions
- Section 144
- [Repealed]
- Section 145
- Subtraction for Income Attributable to an Investment in a Virginia Venture Capital Account
- Section 150
- [Repealed]
- Section 170
- Husband and Wife
- Section 180
- Taxable Income of Nonresidents
- Section 190
- Nonresident Spouse
- Section 200
- [Repealed]
- Section 220
- Credit for Income Taxes Paid to Another State; Generally
- Section 221
- Credit for Income Taxes Paid to Another State; Residents
- Section 222
- Credit for Income Taxes Paid in Another State; Nonresidents
- Section 225
- Qualified Equity and Subordinated Debt Investments Tax Credit; Definitions
- Section 226
- Qualified Equity and Subordinated Debt Investments Tax Credit; General Credit Provisions
- Section 227
- Qualified Equity and Subordinated Debt Investments Tax Credit; Qualified Business Application Procedure
- Section 228
- Qualified Equity and Subordinated Debt Investments Tax Credit; Tax Credit Application Procedure
- Section 229
- Qualified Equity and Subordinated Debt Investments Tax Credit; Required Equity and Subordinated Debt Investment Holding Period
- Section 230
- Accounting
- Section 240
- Returns
- Section 250
- [Repealed]
- Section 260
- [Repealed]
- Section 270
- Extension of Time for Filing Returns
- Section 280
- [Repealed]
- Section 290
- [Repealed]
- Section 310
- When, Where and How Taxes Payable and Collectible
- Section 320
- Individual Refunds; Crediting Overpayment Against Estimated Tax
- FORMS
- Forms (23VAC10-110)
- Chapter 112
- Declaration of Estimated Income Tax by IndividualsRead all
- Section 10
- Definitions
- Section 20
- Declarations of Estimated Tax; Requirement of Declaration
- Section 21
- Declarations of Estimated Tax; Contents of Declaration
- Section 22
- Declarations of Estimated Tax; Joint Declaration by Husband and Wife
- Section 23
- Declarations of Estimated Tax; Time for Filing Declaration
- Section 24
- Declarations of Estimated Tax; Amendments of Declaration
- Section 25
- Declarations of Estimated Tax; Return As Declaration or Payment
- Section 26
- Declarations of Estimated Tax; Fiscal Year
- Section 27
- Declarations of Estimated Tax; Short Taxable Year; Declaration Requirement
- Section 28
- Declaration for Individual under a Disability
- Section 30
- Payments of Estimated Tax
- Section 40
- [Repealed]
- Section 41
- [Repealed]
- Section 42
- Failure by Individual to Pay Estimated Tax; Period of Underpayment
- Section 43
- Failure by Individual to Pay Estimated Tax; Exception
- Section 44
- Failure of Individual to Pay Estimated Tax; Application of Section in Case of Tax Withheld on Wages
- Section 45
- Failure of Individual to Pay Estimated Tax; Short Taxable Year; Underpayment of Estimated Tax
- Section 50
- [Repealed]
- FORMS
- Forms (23VAC10-112)
- Chapter 115
- Fiduciary Income TaxRead all
- Part I
- Fiduciary Income Tax
- Section 10
- [Repealed]
- Section 20
- Transitional Modifications to Virginia Income
- Section 30
- [Repealed]
- Section 40
- [Repealed]
- Section 50
- [Repealed]
- Section 60
- Share of a Nonresident Estate, Trust or Beneficiary in Income from Virginia Sources
- Section 70
- Credit to Trust Beneficiary Receiving Accumulation Distribution
- Section 80
- Credits for Taxes Paid Other States
- Section 90
- [Repealed]
- Section 100
- Accounting
- Section 110
- Returns of Estates and Trusts
- Section 120
- [Repealed]
- Part II
- Fiduciary Estimated Tax
- Section 140
- Definitions; Declaration
- Section 145
- Declarations of Estimated Tax
- Section 150
- Installment Payments; Due Dates and Amounts
- Section 151
- [Repealed]
- Section 152
- Application to Short Taxable Year
- Section 153
- [Repealed]
- Section 154
- Application of Payments
- Section 155
- Credit Against Estimated Tax Liability
- Section 160
- Additions to the Tax
- Section 161
- Amount of Underpayment
- Section 162
- Period of Underpayment
- Section 163
- Additions to the Tax; Exceptions
- FORMS
- Forms (23VAC10-115)
- Chapter 120
- Corporation Income TaxRead all
- Section 10
- Conformity of Terms to Irc (Internal Revenue Code)
- Section 20
- Definitions
- Section 30
- [Repealed]
- Section 40
- Limitations on Assessments
- Section 50
- [Repealed]
- Section 70
- [Repealed]
- Section 80
- Telecommunications Companies; Definitions
- Section 81
- Telecommunications Companies; Tax Administration
- Section 82
- Telecommunications Companies; Imposition of Tax
- Section 83
- Minimum Tax on Telecommunications Companies
- Section 84
- Telecommunications Companies; Corporation Income Tax
- Section 85
- [Repealed]
- Section 86
- Telecommunications Companies; Separate, Combined or Consolidated Returns of Affiliated Corporations
- Section 87
- [Repealed]
- Section 88
- Telecommunications Companies; Estimated Taxes
- Section 89
- Noncorporate Telecommunications Companies
- Section 89.1
- Telecommunications Companies; Administrative Appeals
- Section 90
- Exemptions and Exclusions
- Section 100
- Virginia Taxable Income; Definitions; Exceptions
- Section 101
- Virginia Taxable Income; Additions
- Section 102
- Virginia Taxable Income; Subtractions
- Section 103
- Subtraction for Income Attributable to an Investment in a Virginia Venture Capital Account
- Section 110
- Additional Modifications
- Section 120
- Business Entirely within Virginia
- Section 130
- Allocation and Apportionment
- Section 140
- How Dividends Allocated
- Section 150
- What Income Apportioned and How
- Section 160
- Property Factor
- Section 170
- Valuation of Property Owned or Rented
- Section 180
- Average Value of Property
- Section 190
- Payroll Factor
- Section 200
- When Compensation Deemed Paid in This Commonwealth
- Section 210
- Sales Factor
- Section 220
- When Sales of Tangible Personal Property Deemed in This Commonwealth
- Section 230
- When Certain Other Sales Deemed in This Commonwealth
- Section 240
- Motor Carriers; Apportionment
- Section 250
- Financial Corporations; Apportionment
- Section 260
- Construction Corporation; Apportionment
- Section 265
- Construction Corporation; Definitions
- Section 270
- Railway Companies; Apportionment
- Section 280
- Alternative Method of Allocation and Apportionment
- Section 290
- [Repealed]
- Section 300
- Accounting
- Section 310
- Reports by Corporations
- Section 320
- Consolidated and Combined Returns; General
- Section 321
- Separate Return; Description; Filing
- Section 322
- Consolidated Returns; Description; Eligible Members; Filing; Consent
- Section 323
- Combined Returns; Description; Eligible Members; Filing; Consent
- Section 324
- Consolidated and Combined Returns; Permission to Change
- Section 325
- Consolidated and Combined Returns; Carryovers
- Section 326
- Consolidated Return; Mixed Apportionment Factors
- Section 327
- Consolidated and Combined Returns; Examples
- Section 330
- Prohibition of Worldwide Consolidation or Combination
- Section 340
- [Repealed]
- Section 350
- Consolidation of Accounts
- Section 360
- [Repealed]
- Section 380
- Execution of Returns
- Section 390
- Supplemental Reports
- Section 400
- Extension of Time for Filing Returns
- Section 410
- Time of Payment of Corporation Income Taxes
- Section 420
- Declarations of Estimated Income Tax Required
- Section 430
- Time for Filing Declarations
- Section 440
- Installment Payment of Estimated Tax
- Section 450
- [Repealed]
- Section 460
- Failure to Pay Estimated Tax
- FORMS
- Forms (23VAC10-120)
- Chapter 130
- Taxation of Partnerships Regulations [Repealed]Read all
- Section 10
- [Repealed]
- Chapter 140
- Income Tax WithholdingRead all
- Section 10
- Definitions
- Section 20
- [Repealed]
- Section 40
- Other Methods of Withholding
- Section 50
- Miscellaneous Payroll Period Applicable to Withholding in Payment of Certain Wages; Withholding on Basis of Average Wages
- Section 60
- Overlapping Pay Periods, and Payment by Agent or Fiduciary
- Section 70
- Additional Withholding
- Section 80
- [Repealed]
- Section 100
- Included and Excluded Wages
- Section 110
- Withholding Exemption Certificates
- Section 120
- [Repealed]
- Section 130
- Employer's Returns and Payments of Withheld Taxes
- Section 140
- [Repealed]
- Section 190
- Withholding Tax Statements for Employees; Employers Must File Annual Returns with Commissioner
- Section 200
- Refund to Employer; Time Limitation; Procedure
- Section 210
- [Repealed]
- Section 230
- Certain Nonresidents; Reciprocity with Other States
- Section 240
- [Repealed]
- Section 280
- Lottery Winnings; Definitions
- Section 281
- Income Taxation of Lottery Prizes
- Section 282
- Withholding on Lottery Prizes
- Section 283
- Lottery Winnings; Forms and Reporting
- Section 284
- Provisions of Chapter 3 of Title 58.1 of the Code of Virginia to Apply
- FORMS
- Forms (23VAC10-140)
- Chapter 150
- [Reserved]Read all
- Chapter 200
- [Reserved]Read all
- Chapter 210
- Retail Sales and Use TaxRead all
- Section 10
- Adjustments, Replacements and Warranties
- Section 20
- [Repealed]
- Section 30
- Admissions
- Section 32
- [Repealed]
- Section 40
- Advertising; Definitions
- Section 41
- Advertising Businesses
- Section 42
- Newspaper and Other Media Advertising
- Section 43
- In-House Advertising
- Section 50
- Agriculture
- Section 60
- [Repealed]
- Section 70
- Aircraft Sales, Leases and Rentals, Repair and Replacement Parts and Maintenance Materials
- Section 80
- [Reserved]
- Section 90
- Aircraft Service Establishments
- Section 100
- Airlines Operating in Interstate Commerce
- Section 110
- [Repealed]
- Section 120
- Alterations
- Section 130
- [Repealed]
- Section 140
- Auctioneers, Agents, Factors
- Section 150
- [Repealed]
- Section 160
- Bad Debts
- Section 170
- [Repealed]
- Section 180
- [Repealed]
- Section 190
- Bookbinders and Paper Cutters
- Section 200
- [Repealed]
- Section 220
- [Repealed]
- Section 230
- Burglar, Security, and Fire Alarm Systems
- Section 240
- [Repealed]
- Section 250
- Cash and Trade Discounts
- Section 260
- [Repealed]
- Section 280
- Certificates of Exemption
- Section 290
- Certificate of Registration
- Section 300
- [Repealed]
- Section 310
- Churches
- Section 320
- Clubs
- Section 330
- [Repealed]
- Section 340
- Collection of Tax by Dealers
- Section 350
- Commercial Watermen; Definitions; General Provisions
- Section 351
- Commercial Watermen; Typical Exempt Items; Direct Use; Dual Use of Equipment
- Section 352
- [Repealed]
- Section 353
- [Repealed]
- Section 360
- Concrete Mixer Trucks
- Section 370
- [Repealed]
- Section 380
- Common Carriers of Property or Passengers by Railway
- Section 381
- Railway Common Carrier Activities
- Section 382
- Railway Common Carriers; Taxable Status of Property Used in Primary Railway Activities
- Section 383
- Railway Common Carriers; Metro and Amtrak
- Section 384
- Railway Common Carriers; Contractors
- Section 385
- Railway Common Carriers; Proration
- Section 386
- Railway Common Carriers; Lost, Damaged or Unclaimed Property
- Section 387
- Railway Common Carriers; Demurrage
- Section 390
- [Repealed]
- Section 400
- Containers, Packaging Materials, and Equipment
- Section 410
- Contractors Respecting Real Estate
- Section 420
- [Reserved]
- Section 430
- Coupons (Redeemable)
- Section 440
- [Reserved]
- Section 450
- Credit for Taxes Paid to Other States or Their Political Subdivisions
- Section 460
- [Repealed]
- Section 470
- Dealer's Records
- Section 480
- Dealer's Returns and Payment of the Tax
- Section 485
- [Repealed]
- Section 490
- Dealers' Withdrawals from Inventory
- Section 500
- [Repealed]
- Section 510
- [Repealed]
- Section 530
- Employers Selling to Employees
- Section 540
- [Repealed]
- Section 550
- Extension of Time for Filing Return and Paying Tax
- Section 560
- Fabrication
- Section 570
- Fairs, Flea Markets, Circuses, Carnivals, Etc
- Section 580
- [Repealed]
- Section 590
- [Repealed]
- Section 595
- [Repealed]
- Section 600
- [Repealed]
- Section 610
- Florists and Nurserymen
- Section 620
- [Reserved]
- Section 630
- Fuels for Domestic Consumption
- Section 640
- [Repealed]
- Section 650
- [Repealed]
- Section 660
- Gas, Electricity and Water
- Section 670
- Gift Certificates
- Section 680
- Gifts Purchased in Virginia
- Section 690
- Governments; Sales to
- Section 691
- Governments; Sales by
- Section 692
- Government Areas; Sales within
- Section 693
- Government Contractors
- Section 694
- Diplomatic Exemption
- Section 700
- Harvesting of Forest Products
- Section 710
- [Repealed]
- Section 720
- [Repealed]
- Section 730
- Hotels, Motels, Tourist Camps, Etc
- Section 740
- [Repealed]
- Section 750
- Indians
- Section 760
- Innovative High Technology Industries and Research; Generally
- Section 761
- Innovative High Technology Industries; Application of Industrial Manufacturing Exemptions
- Section 762
- Innovative High Technology Industries; Application of Research and Development Exemptions Generally
- Section 763
- Innovative High Technology Industries; Sales
- Section 764
- Innovative High Technology Industries; True Object Test
- Section 765
- Innovative High Technology Industries; Specific Activities
- Section 766
- [Repealed]
- Section 770
- [Repealed]
- Section 780
- Interstate and Foreign Commerce
- Section 790
- [Repealed]
- Section 800
- Labels, Tags and Nameplates
- Section 810
- [Repealed]
- Section 820
- Lay-Away and Will-Call Sales
- Section 830
- Leased Departments
- Section 840
- Leases or Rentals
- Section 850
- Liability of Corporate and Partnership Officers; Penalty
- Section 860
- Linen Supply
- Section 870
- [Repealed]
- Section 880
- Local Sales and Use Taxes
- Section 890
- [Repealed]
- Section 900
- [Repealed]
- Section 910
- Maintenance Contracts and Warranty Plans
- Section 920
- Manufacturing and Processing
- Section 930
- Meals
- Section 940
- Medicines, Drugs, Eyeglasses, and Related Items
- Section 950
- [Repealed]
- Section 960
- Mining and Mineral Processing
- Section 970
- [Repealed]
- Section 980
- Monuments and Memorial Stones
- Section 990
- Motor Vehicle Sales, Leases, and Rentals, Repair and Replacement Parts, and Maintenance Materials; Taxicabs
- Section 1000
- [Repealed]
- Section 1020
- Motor Vehicle Refinishers, Painters and Car Washers
- Section 1030
- [Reserved]
- Section 1040
- [Repealed]
- Section 1060
- Newspapers, Magazines, Periodicals and Other Publications
- Section 1070
- [Repealed]
- Section 1071
- [Repealed]
- Section 1072
- Nonprofit Organizations; Purchases for Resale; Intercompany Sales and Transfers; Occasional Sale; Change of Organization or Operations; Misuse of ...
- Section 1080
- Occasional Sale
- Section 1090
- Out-of-State Vendors
- Section 2000
- [Repealed]
- Section 2020
- [Repealed]
- Section 2030
- [Repealed]
- Section 2032
- Penalties and Interest; Audits
- Section 2034
- [Repealed]
- Section 2050
- [Repealed]
- Section 2060
- Physicians, Surgeons, and Other Practitioners of the Healing Arts
- Section 2070
- Situs of Sale
- Section 2080
- Prefabricated House Sections
- Section 2090
- Pollution Control Equipment and Facilities
- Section 3000
- Premiums and Gifts
- Section 3010
- Printing
- Section 3020
- [Repealed]
- Section 3030
- Radio and Television Broadcasting
- Section 3040
- Refunds
- Section 3050
- Repair Businesses
- Section 3060
- Repossessed Goods
- Section 3070
- Research; General Provisions
- Section 3071
- Research; Extent of the Exemption
- Section 3072
- Research; Taxable and Exempt Items
- Section 3073
- Research; Contractors
- Section 3074
- Research; Use of Exemption Certificates
- Section 3080
- Returned Goods
- Section 3090
- Sale or Quitting of Business; Successor Business
- Section 4000
- [Repealed]
- Section 4010
- [Repealed]
- Section 4020
- Schools and Colleges, Certain Educational Institutions and Other Institutions of Learning
- Section 4030
- [Repealed]
- Section 4040
- Services
- Section 4050
- Ships or Vessels Used or to Be Used Exclusively or Principally in Interstate or Foreign Commerce
- Section 4060
- [Repealed]
- Section 4070
- Sign Manufacturers and Painting
- Section 4080
- [Repealed]
- Section 5060
- Tobacco Products
- Section 5070
- Trade-Ins
- Section 5080
- [Repealed]
- Section 6000
- Transportation or Delivery Charges
- Section 6010
- Trustees, Receivers, Assignees, Executors, and Administrators
- Section 6020
- Typesetting
- Section 6030
- Use Tax
- Section 6040
- Vending Machine Sales; Generally
- Section 6041
- Vending Machine Sales; Dealers Engaged in the Business of Placing Vending Machines
- Section 6042
- Vending Machine Sales; Dealers under Contract with Nonprofit Organizations
- Section 6043
- Vending Machine Sales; Other Dealers Selling Tangible Personal Property Through Vending Machines
- Section 6050
- Veterinarians
- Section 6060
- Watercraft Sales, Leases, and Rentals; Repair and Replacement Parts; and Maintenance Materials
- Section 6070
- Welfare Assistance Redeemable in Goods
- Section 6080
- Wholesalers
- FORMS
- Forms (23VAC10-210)
- Chapter 220
- Aircraft Sales and Use TaxRead all
- Section 5
- Definitions
- Section 10
- Tax Levied
- Section 20
- Basis of Tax; Estimate of Tax; Penalty for Misrepresentation
- Section 30
- Credit Against Tax
- Section 40
- Exemptions
- Section 50
- Time for Payment of Tax
- Section 60
- Election by Commercial Dealer, Revocation, Eligibility
- Section 70
- Retention of Documents; Examination by Commissioner
- Section 80
- [Repealed]
- FORMS
- Forms (23VAC10-220)
- Chapter 230
- Watercraft Sales and Use TaxRead all
- Section 10
- [Repealed]
- Section 20
- Watercraft Exclusion
- Section 30
- Definitions
- Section 40
- Tax Levied
- Section 50
- [Repealed]
- Section 60
- [Repealed]
- Section 70
- [Repealed]
- Section 71
- Transfer of Watercraft Repair Parts, Accessories, Attachments, and Lubricants, Not Included in the Same Transaction with the Transfer of the ...
- Section 75
- Dealer Exclusion
- Section 80
- Exemptions and Exclusions
- Section 90
- Payment of Tax Required for Title
- Section 100
- [Repealed]
- Section 110
- Retention of Documents
- Section 120
- Credit for Payment of Tax
- Section 130
- [Repealed]
- FORMS
- Forms (23VAC10-230)
- Chapter 240
- Motor Vehicle Fuel Sales Tax Regulations [Repealed]Read all
- Section 10
- [Repealed]
- Section 20
- [Repealed]
- Section 30
- [Repealed]
- Section 40
- [Repealed]
- Section 50
- [Repealed]
- Section 60
- [Repealed]
- Section 70
- [Repealed]
- Section 80
- [Repealed]
- Section 90
- [Repealed]
- Section 100
- [Repealed]
- Section 110
- [Repealed]
- Section 120
- [Repealed]
- Section 130
- [Repealed]
- Section 140
- [Repealed]
- Section 150
- [Repealed]
- Section 160
- [Repealed]
- Section 170
- [Repealed]
- Section 180
- [Repealed]
- Section 190
- [Repealed]
- Section 200
- [Repealed]
- Section 210
- [Repealed]
- Section 220
- [Repealed]
- Section 230
- [Repealed]
- Section 240
- [Repealed]
- Section 250
- [Repealed]
- Section 260
- [Repealed]
- Section 270
- [Repealed]
- Section 280
- [Repealed]
- Section 290
- [Repealed]
- Section 300
- [Repealed]
- Section 310
- [Repealed]
- Section 320
- [Repealed]
- Section 330
- [Repealed]
- Section 340
- [Repealed]
- Section 350
- [Repealed]
- Section 360
- [Repealed]
- Section 370
- [Repealed]
- Section 380
- [Repealed]
- Section 390
- [Repealed]
- Section 400
- [Repealed]
- Section 410
- [Repealed]
- Section 420
- [Repealed]
- Section 430
- [Repealed]
- Section 440
- [Repealed]
- Section 450
- [Repealed]
- Section 460
- [Repealed]
- Section 470
- [Repealed]
- FORMS
- [Repealed]
- Chapter 250
- Tire Tax Regulations [Repealed]Read all
- Section 10
- [Repealed]
- Chapter 300
- Estate Tax [Repealed]Read all
- Section 10
- [Repealed]
- Section 20
- [Repealed]
- Section 30
- [Repealed]
- Section 40
- [Repealed]
- Section 50
- [Repealed]
- Section 60
- [Repealed]
- Section 80
- [Repealed]
- Section 90
- [Repealed]
- FORMS
- [Repealed]
- Chapter 310
- Tax on Wills and AdministrationRead all
- Section 10
- [Repealed]
- Section 20
- Levy
- Section 30
- Value of Estate
- Section 40
- [Repealed]
- Section 50
- Local Tax
- FORMS
- Forms (23VAC10-310)
- Chapter 320
- Recordation Tax RegulationsRead all
- Section 10
- Preface
- Section 20
- Deeds Generally
- Section 30
- Additional Tax Paid by Grantor
- Section 40
- Deeds of Trust or Mortgages
- Section 50
- Construction Loan Deeds of Trust or Mortgages
- Section 60
- Deeds of Release
- Section 70
- Deeds of Partition; Transfers Pursuant to Decree of Divorce or Separate Maintenance, Etc.
- Section 80
- Contracts Generally; Leases
- Section 90
- When Supplemental Writings Not Taxable
- Section 100
- What Other Deeds Not Taxable; Definitions
- Section 110
- Exemptions
- Section 120
- Taxation of Instruments Relating to Property Located in More Than One Jurisdiction
- Chapter 330
- Bank Franchise TaxRead all
- Section 1
- [Repealed]
- Section 20
- Computation of Net Capital
- Section 30
- Deductions from Gross Capital
- Section 40
- [Repealed]
- FORMS
- Forms (23VAC10-330)
- Chapter 340
- Intangible Personal Property Tax RegulationsRead all
- Section 10
- [Repealed]
- Section 20
- Classification; Rate of Tax
- Section 30
- Intangible Personal Property of Certain Poultry and Livestock Producers
- Section 40
- Exempt Professions and Businesses: How Property Used Therein Taxable
- Section 50
- [Repealed]
- Chapter 350
- Forest Products Tax Regulations [Repealed]Read all
- Section 10
- [Repealed]
- Section 20
- [Repealed]
- Section 30
- [Repealed]
- Section 40
- [Repealed]
- Section 50
- [Repealed]
- Section 70
- [Repealed]
- Section 90
- [Repealed]
- Section 110
- [Repealed]
- Chapter 360
- Litter Tax Regulations [Repealed]Read all
- Section 10
- [Repealed]
- Chapter 370
- Cigarette Tax RegulationsRead all
- Section 10
- [Repealed]
- Section 20
- Tax Levied; Rate
- Section 30
- [Repealed]
- Section 40
- How Paid; Affixing of Stamps
- Section 50
- [Repealed]
- Section 70
- Forms and Kinds of Containers, Methods of Breaking Packages, and Methods of Affixing Stamps
- Section 80
- [Repealed]
- Section 90
- Cigarette Tax Credit Certificates
- Section 100
- Preparation, Design and Sale of Stamps; Unlawful Sale of Stamps a Felony
- Section 110
- Sale of Unstamped Cigarettes by Stamping Agents
- Section 120
- [Repealed]
- Section 130
- [Repealed]
- Section 150
- [Repealed]
- Section 160
- [Repealed]
- Section 180
- [Repealed]
- Section 190
- [Repealed]
- FORMS
- Forms (23VAC10-370)
- Chapter 380
- Set-Off Debt Collection Act Regulations [Repealed]Read all
- Section 10
- [Repealed]
- Section 10:1
- Exhibits [Repealed]
- Chapter 390
- Virginia Soft Drink Excise Tax RegulationsRead all
- Section 10
- [Repealed]
- Section 20
- Definition
- Section 30
- [Repealed]
- Section 40
- Collection
- Section 50
- [Repealed]
- FORMS
- Forms (23VAC10-390)
- Chapter 400
- Writ Taxes Regulations [Repealed]Read all
- Section 10
- [Repealed]
- Chapter 500
- Business, Professional and Occupational License Tax RegulationsRead all
- Section 10
- Definitions
- Section 20
- Authority to Impose License Tax
- Section 30
- Activities Subject to License Taxation
- Section 40
- Exemptions from the Bpol Tax
- Section 50
- Exemption for Affiliated Groups
- Section 60
- Gross Receipts
- Section 70
- Exclusions from Gross Receipts
- Section 80
- Deductions from Gross Receipts
- Section 90
- Other Exclusions and Deductions from Gross Receipts
- Section 100
- Rates and Fees
- Section 110
- Multiple Businesses
- Section 120
- Multiple Locations
- Section 130
- Employees and Independent Contractors
- Section 140
- Naics Codes
- Section 150
- Situs of Gross Receipts
- Section 160
- Situs of Gross Receipts for a Contractor
- Section 170
- Situs of Gross Receipts for a Retailer
- Section 180
- Situs of Purchases for Wholesaler Subject to Tax Based on Purchases
- Section 190
- Situs of a Business Renting Tangible Personal Property
- Section 200
- Situs of a Business Performing Services
- Section 210
- Apportionment; in General
- Section 220
- Apportionment; Agreement to Apportion Among Localities
- Section 230
- Contractors; Maximum Rate
- Section 240
- Contractors; Classification
- Section 250
- Contractors; List of Occupations
- Section 260
- Installation by Merchant
- Section 270
- Retail Sales; Maximum Rate
- Section 280
- Retail Sales; Retail and Wholesale Distinguished
- Section 290
- Retail Sales; Banks
- Section 300
- Retail Sales; Solicitation
- Section 310
- Retail Sales Through a Commission Merchant
- Section 320
- Nonmercantile Businesses
- Section 330
- Motor Vehicle Dealers
- Section 340
- Wholesale Sales; Maximum Rate
- Section 350
- The Licensable Privilege of Wholesale Selling
- Section 360
- Wholesale Activities Ancillary to Manufacturing
- Section 370
- Financial, Real Estate and Professional Services; Maximum Rate
- Section 380
- Financial Services; Definitions
- Section 390
- Financial Services; List of Occupations
- Section 400
- Financial Services; Buying for Another
- Section 410
- Financial Services; Banks
- Section 420
- Real Estate Services
- Section 430
- Real Estate Services; List of Occupations
- Section 440
- Professional Services; Generally
- Section 450
- Professional Services; List of Occupations
- Section 460
- Professional Services; Consulting
- Section 470
- Professional Services; Services for Compensation
- Section 480
- Repair, Personal, Business and Other Services; Other Businesses
- Section 490
- Repair, Personal, Business and Other Services; Maximum Rate
- Section 500
- Repair, Personal, Business and Other Services; List of Occupations
- Section 510
- Commission Merchants
- Section 520
- Manufacturing
- Section 530
- Due Dates
- Section 540
- Interest and Penalties
- Section 550
- Interest
- Section 560
- Penalties
- Section 570
- Waiver or Abatement of Late Filing or Late Payment Penalties
- Section 580
- Assessments; Limitations and Extensions
- Section 590
- Limitations on Collection
- Section 600
- Recordkeeping and Audits
- Section 610
- Consistent Reporting and Coordinated Enforcement
- Section 620
- Locality Tax Year
- Section 630
- Taxpayer’S Request for a Written Ruling
- Section 632
- Tax Commissioner’S Advisory and Interpretative Powers
- Section 633
- Requesting an Advisory Opinion from the Tax Commissioner Exhibit
- Section 640
- Administrative Appeals; Introduction
- Section 650
- Overview of the Administrative Review Process
- Section 660
- Applicability of the Bpol Regulations (23VAC10-500)
- Section 661
- Notice of Right to Appeal
- Section 670
- Filing Requirements
- Section 680
- Suspension and Commencement or Resumption of Collection Activity
- Section 681
- Notice of Intent to Appeal to Local Assessing Officer Exhibit
- Section 682
- Notice of Intent to Appeal to Tax Commissioner Exhibit
- Section 690
- Interest During Appeal
- Section 700
- Application for Review to Local Assessing Officer
- Section 710
- Final Local Determination
- Section 711
- Final Local Determination Exhibit
- Section 712
- Procedure in Event of Nondecision
- Section 715
- Appeal to the Tax Commissioner; Time Limitations
- Section 720
- Appeal to the Tax Commissioner; Procedures
- Section 730
- Appeal to the Tax Commissioner; Notice of Intent to Appeal Filed but Appeal to the Tax Commissioner Not Timely Filed
- Section 740
- Administrative Appeal to the Tax Commissioner; Incomplete Appeals
- Section 750
- Administrative Appeal to the Tax Commissioner; Receipt of a Complete Appeal
- Section 760
- Administrative Appeal to the Tax Commissioner; Local Assessing Officer’S Reply; New Issues in Taxpayer’S Appeal
- Section 770
- Administrative Appeal to the Tax Commissioner; Tax Commissioner’S Final Determination
- Section 780
- Administrative Appeal to the Tax Commissioner; Withdrawal of Appeal
- Section 785
- Administrative Appeal to the Tax Commissioner; Implementation of Determination of Tax Commissioner
- Section 790
- Administrative Appeal to the Tax Commissioner; Confidentiality of Determinations and Advisory Opinions
- Section 800
- Appeal to the Circuit Court; Generally
- Section 811
- Appeal to the Circuit Court; Suspension of Payment of Disputed Amount of Refund
- Section 820
- Appeal to the Circuit Court; Suspension of Collection Activity