Guidelines are instructions for taxpayers related to specific events or tax-related subjects. They're available below and on the Virginia Regulatory Town Hall site.
For other Guidance Documents including Tax Bulletins and Rulings, see Laws, Rules and Decisions, or for Publications and Reports see Facts and Figures.
Guidelines Currently Under Development
- Firearm Safety Device Tax Credit Guidelines
- Elective Pass-Through Entity Tax Guidelines
- Market-Based Sourcing Guidelines for Qualifying Property Information and Analytics Firms
Recently Developed Guidelines
- Food Donation Tax Credit Guidelines (updated October, 2023)
- Guidelines for the Classification of Workers (updated July 31, 2023)
- 2022 Guidelines for the Application of the Retail Sales and Use Tax to Sales of Accommodations Facilitated by Accommodations Intermediaries (September 29, 2022)
- Guidelines for the Virginia Disposable Plastic Bag Tax (September 1, 2021)
- Guidelines for the Application of the Retail Sales and Use Tax to Sales of Accommodations Facilitated by Accommodations Intermediaries (September 1, 2021)
- Guidelines for Reporting Federal Tax Adjustments (August 13, 2021)
- Guidelines for the Retail Sales and Use Exemption for Personal Protective Equipment (Expired March 24, 2022)
- Recyclable Materials Processing Equipment Tax Credit Guidelines (updated December 16, 2020)
- Motor Vehicle Rental and Vehicle Sharing Tax Guidelines (August 26, 2020)
- Major Research and Development Expenses Tax Credit Guidelines (updated July 14, 2020)
- Research and Development Expenses Tax Credit Guidelines (updated July 7, 2020)
- Guidelines and Rules for the Tobacco Products Tax (issued May 4, 2020)
- Cigarette Tax Rate Increase Guidelines and Rules (issued April 8, 2020)
- Business Interest Expense Deduction Limitations Guidelines (December 26, 2019)
- Certified Company Apportionment Guidelines (issued July 25, 2019)
- Guidelines for Remote Sellers and Marketplace Facilitators (issued June 27, 2019)
- Real Estate Investment Trust Subtraction Guidelines (issued December 7, 2018)
- Worker Retraining Tax Credit Guidelines (issued November 20, 2018)
- Virginia ABLE Account Deduction Guidelines (issued September 21, 2017)
- Guidelines for the Virginia Tax Amnesty Program (issued September 5, 2017)
- Guidelines for the Cigarette Resale Exemption Certificate (issued August 21, 2017)
- Real Property Contractor Guidance Document (issued June 29, 2017)
- Automobile Repair Shop Supplies (issued June 28, 2017)
- Guidelines for Certain Retail Sales and Use Tax Refund Claims (issued June 12, 2017)
- Crowdfunding Guidelines (issued October 3, 2016)
- Pass-Through Entity Withholding Guidelines (updated December 22, 2015)
- Motion Picture Production Tax Credit Guidelines (updated March 23, 2015)
Guidelines and Manuals Currently in Effect
The following guidelines can be found on the Virginia Town Hall and, in most cases, in our Laws, Rules & Decisions library as a public document.
Income Tax Guidelines
- Port Volume Increase Tax Credit (updated January 6, 2021)
- Pass-Through Entity Withholding (updated December 22, 2015)
- Qualified Appraisals (for Land Preservation Income Tax Credit)
- Motion Picture Production Tax Credit (updated March 23, 2015)
- First-Time Home Buyer Savings Accounts Guidelines (issued January 7, 2015)
- Barge and Rail Usage Tax Credit (updated September 5, 2014)
- International Trade Facility Tax Credit (updated September 5, 2014)
- Port Tax Credit Guidelines (updated September 5, 2014)
- Single Sales Factor Guidelines (issued January 7, 2013)
Sales Tax Guidelines
- Accelerated Sales Tax Guidelines (updated June 22, 2022)
- Public Service Corporation Exemption Repeal
- HB 2313 Retail Sales and Use Tax Changes
- Combined Sales Tax Holiday Guidelines (updated April 17, 2023)
Miscellaneous Tax Guidelines
- Insurance Premiums License Tax Guidelines (updated July 1, 2013)
- Virginia Communications Taxes
- Local Business Tax
- Appealing Local Mobile Property Taxes
- Idle Machinery and Tools
- Cigarette Tax Enforcement
- Prepaid Wireless E-911 Fee