LIS

Virginia Law

Administrative Code

Virginia Administrative Code
Title 23. Taxation
11/21/2024

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

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