Agency 10. Department of Taxation

AGENCY SUMMARY

The Tax Commissioner is authorized to issue regulations relating to the interpretation and enforcement of the laws of the Commonwealth governing taxes administered by the Department of Taxation. 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. Code of Virginia, Title 58.1, Chapter 2.

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); and the motor vehicle rental tax (Chapter 17, Article 9).

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), corn (Chapter 14), cotton (Chapter 15), eggs (Chapter 16), peanuts (Chapter 19), sheep (Chapter 21),  small grains (Chapter 22), and soybeans (Chapter 23); and, as authorized in Title 58.1, on cigarettes (Chapter 10, Article 1), tobacco products (Chapter 10, Article 2.1), 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 (Chapter 3). It also administers the  bank franchise tax (Chapter 12) and the insurance premiums license tax on certain insurance companies and surplus lines brokers (Chapter 25).

The taxes on recordation of documents (Chapter 8), on wills and administrations (Chapter 17, Article 3) and on writs (Chapter 17, Article 6) 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 railroad (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, professional and occupational license taxes, issues advisory opinions, and hears appeals of locality determinations regarding the license taxes (Chapter 37).

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 (Chapter 39).

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 it. 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 them; these materials are not released to the public.

The department operates under the supervision of the Secretary of Finance. All regulations and 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.

The regulations of the Department of Taxation in this title are divided into the following divisions and subdivisions:

DIVISION I. IN GENERAL (23VAC10-10 et seq.)

DIVISION II. AGRICULTURAL EXCISE TAXES (23VAC10-50 et seq.)

DIVISION III. INCOME TAXES (23VAC10-100 et seq.)

Individual Income Taxes (23VAC10-110 et seq.)

Fiduciary Income Tax (23VAC10-115)

Corporation Income Taxes (23VAC10-120)

Withholding Taxes (23VAC10-140 et seq.)

DIVISION IV. SALES TAXES (23VAC10-210 et seq.)

DIVISION V. MISCELLANEOUS TAXES (23VAC10-300 et seq.)

DIVISION VI. BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX (23VAC10-500 et seq.)

Rev. 10/2016

AGENCY SUMMARY

The Tax Commissioner is authorized to issue regulations relating to the interpretation and enforcement of the laws of the Commonwealth governing taxes administered by the Department of Taxation. 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. Code of Virginia, Title 58.1, Chapter 2.

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); and the motor vehicle rental tax (Chapter 17, Article 9).

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), corn (Chapter 14), cotton (Chapter 15), eggs (Chapter 16), peanuts (Chapter 19), sheep (Chapter 21),  small grains (Chapter 22), and soybeans (Chapter 23); and, as authorized in Title 58.1, on cigarettes (Chapter 10, Article 1), tobacco products (Chapter 10, Article 2.1), 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 (Chapter 3). It also administers the  bank franchise tax (Chapter 12) and the insurance premiums license tax on certain insurance companies and surplus lines brokers (Chapter 25).

The taxes on recordation of documents (Chapter 8), on wills and administrations (Chapter 17, Article 3) and on writs (Chapter 17, Article 6) 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 railroad (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, professional and occupational license taxes, issues advisory opinions, and hears appeals of locality determinations regarding the license taxes (Chapter 37).

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 (Chapter 39).

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 it. 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 them; these materials are not released to the public.

The department operates under the supervision of the Secretary of Finance. All regulations and 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.

The regulations of the Department of Taxation in this title are divided into the following divisions and subdivisions:

DIVISION I. IN GENERAL (23VAC10-10 et seq.)

DIVISION II. AGRICULTURAL EXCISE TAXES (23VAC10-50 et seq.)

DIVISION III. INCOME TAXES (23VAC10-100 et seq.)

Individual Income Taxes (23VAC10-110 et seq.)

Fiduciary Income Tax (23VAC10-115)

Corporation Income Taxes (23VAC10-120)

Withholding Taxes (23VAC10-140 et seq.)

DIVISION IV. SALES TAXES (23VAC10-210 et seq.)

DIVISION V. MISCELLANEOUS TAXES (23VAC10-300 et seq.)

DIVISION VI. BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX (23VAC10-500 et seq.)

Rev. 10/2016