- Apple Excise Tax
- Cattle Assessment
- Corn Assessment
- Cotton Assessment
- Egg Excise Tax
- Forest Products Tax
- Motor Vehicle Wholesale Fuel Sales Tax
- Peanut Excise Tax
- Rolling Stock Tax on Railroads and Freight Car Companies
- Sheep Assessment
- Small Grains Assessment
- Soft Drink Excise Tax
- Soybean Assessment
Apple Excise Tax
What is it?
A 2.5 cents ($0.025) tax per tree run bushel* on apples grown for market in Virginia. The apple producer** is liable for the tax.
- *A “tree run bushel” is 2,140 - 2,500 cubic inches of apples that haven’t been graded or sized yet.
- **A “producer” is someone who grows for market at least 5,000 tree run bushels of apples in Virginia in a calendar year.
What is the money used for?
The tax supports the Apple Board. The board supports research, education, publicity, and development of the Virginia apple industry.
How do I file and pay?
Complete Form APL-45 and return it with your payment. Form APL-45 is due by January 31 of the year after you grow the apples.
Cattle Assessment
What is it?
An assessment of 50 cents ($0.50) per head applied against the sale of all cattle or calves in Virginia. The assessment does not apply to:
- the sale of dairy cows going back to the farm for milk,
- animals selling for less than $100 per head, or
- cattle weighing 99 pounds or less
The handler (the person or business that conducts the sale of the cattle on behalf of the producer, who raises the cattle for market) deducts the assessment from the amount due to the producer.
What will the money be used for?
The Cattle Industry Board uses these funds to provide programs for:
- market development,
- education,
- publicity,
- research,
- promotion of the sale and use of cattle and beef products in Virginia.
How do I file and pay the assessment?
Complete Form CA-1 and return with your payment. Form CA-1 is due on the 20th day of the month after you sell the cattle.
Corn Assessment
What is it?
An assessment of 1 cents per bushel of corn grown for market in Virginia. The handler (a business entity that buys corn from a farmer or “producer”, see below for more details) deducts the assessment from the amount due to the producer.
For the purposes of the assessment, a “handler” can include a:
- processor
- dealer
- shipper
- country buyer
- exporter
“Handlers” in this instance could also include a farmer who sells their corn out of state, or anyone who accepts corn as partial payment for a claim.
What is the money used for?
Funds raised by the corn assessment supports the Corn Board. The board supports research, education, publicity, and industry development of the Virginia corn industry.
How do I file and pay?
Complete Form CO-1 and return it with your payment. File Form CO-1 quarterly. The return is due by the last day of the month following the end of each quarter. File a return for each quarter, even if no tax is due.
Last Day of the Quarter Return Due by
March 31 April 30
June 30 July 31
September 30 October 31
December 31 January 31
Cotton Assessment
What is it?
An assessment of 95 cents per bale of cotton sold in Virginia. The handler (company that gins the cotton) deducts the assessment from the amount paid when buying the cotton.
What is the money used for?
The assessment supports the Cotton Board. The board supports research, education and promotion of Virginia cotton.
How do I file and pay?
Complete Form CX-1 and return it with your payment. File Form CX-1 quarterly. The return is due by the last day of the month following the end of each quarter:
Last Day of the Quarter Return Due by
March 31 April 30
June 30 July 31
September 30 October 31
December 31 January 31
Egg Excise Tax
What is it?
A tax on eggs or egg products sold or consumed at the wholesale level in Virginia. The registered handler is responsible for collecting and remitting the tax.
Tax rate:
- 5 cents per case of shell eggs. A case = 30 dozen eggs.
- 11 cents per hundred pounds of liquid eggs, or the liquid equivalent of egg products
The eggs of a handler selling less than 500 cases per year, or their liquid equivalent, are exempt from the tax. Sales of eggs between handlers are also exempt.
Who is a “handler”?
For purposes of this tax, "handler" includes:
- anyone who operates a grading station
- a packer
- a huckster
- a distributor
- a farmer who performs the functions of a handler
- any other person who purchases, sells or handles eggs or egg products that are used at the wholesale level in Virginia
What is the money used for?
The tax supports the Egg Board. The board supports research, education, publicity, advertising, and promotion of Virginia eggs and egg products.
How do I file and pay?
Complete Form EG-1 and return it with your payment. File Form EG-1 monthly. Returns are due on the 20th day of the month following the month the eggs were sold (e.g. your April 2020 return would be due May 20).
Forest Products Tax
General Liability: The Forest Products Tax is imposed on the first manufacturer using, consuming, processing, or storing the forest product for sale or shipment out of state unless the tax has been previously paid by the severer of the forest products. If there is no manufacturer or the manufacturer is not registered for the tax, then the tax is levied on the severer of the forest products. For purposes of this tax, “manufacturer” means any person who for commercial purposes at a fixed place of business (i) processes forest products into various sizes and forms, including chips; (ii) processes forest products into other products; (iii) uses or consumes forest products; or (iv) stores forest products for sale or shipment out of state. The tax also applies to the severance of timber and other forest products from Virginia soil, including land owned by the Commonwealth or by the United States within the geographical confines of Virginia, where the forest products severed enter commercial channels of trade for competitive markets.
Exemptions: For a list of exemptions from the Forest Products Tax, please refer to Va. Code § 58.1-1608.
Registration:
- New businesses: Register online
- Existing businesses: If you've already registered with Virginia Tax, log in to your Business Online Account and add forest products tax to your registration.
Filing Procedure: The Forest Products Tax Return, Form 1034, must be filed and the tax paid with Virginia Tax within 30 days after the close of each calendar quarter. Quarters end March 31, June 30, September 30, and December 31. Due dates are April 30, July 30, October 30, and January 30, respectively. Small manufacturers and severers may qualify for an alternative method of filing; please see the Small Manufacturers and Certain Small Severers section below.
Tax Rates: The rates on forest products vary depending on the type of lumber. A list can be found under Va. Code § 58.1-1604
Small Manufacturers and Certain Small Severers:
Small Manufacturers and Certain Small Severers who meet the qualifications listed below may elect to file annually. Taxpayers who file annually must submit Form 1035, Forest Products Tax Return - Small Manufacturers and Certain Small Severers. The annual return must be filed and the tax paid by January 30 each year.
Small Manufacturers: Any manufacturer of rough lumber, who during any one calendar year manufactures 500,000 or less board feet, may elect to pay a flat tax of (1) $460 when the amount cut is between 300,000 board feet and 500,000 board feet; or (2) $230 when the amount is 300,000 board feet or less.
Certain Small Severers: Any person who severs for sale 100 or less cords of fuel wood or 500 or less posts or fish net poles during any one calendar year, may elect to file annually. Such individuals should submit a statement certifying the quantity of products severed during the preceding year with the tax return and payment.
Documentation with Respect to Small Severers: A manufacturer will not be liable for the Forest Products Tax if he has received written documentation, such as a signed agreement, bill of sale, or invoice, from the severer that the tax has been paid. Such documentation must include (i) the severer's name, address, and Virginia Forest Products Tax registration number; (ii) the date of sale or delivery; (iii) a description of the products sold or delivered; and (iv) a statement that the Virginia Forest Products Tax has been paid with regard to the forest products sold or delivered. A signed agreement, bill of sale, or invoice between a severer and a manufacturer stating that the manufacturer is registered and liable for the tax on any forest products sold or delivered to the manufacturer shall relieve the severer of liability for the tax on such forest products.
For additional information please refer to Va. Code § 58.1 - Chapter 16
Motor Vehicle Wholesale Fuel Sales Tax
The Wholesale Sales Tax is a 2.1% tax on fuels sold in the Northern Virginia area and the Hampton Roads Planning District Commission area. The Department of Motor Vehicles (DMV) administers the tax. Visit the DMV’s website for reporting, filing, and payment requirements.
Peanut Excise Tax
What is it?
A 25 cents tax on every hundred pounds of peanuts grown in and sold in Virginia to a processor. The processor (a business that cleans, shells or crushes peanuts) is liable for the tax.
What is the money used for?
The assessment supports the Peanut Board. The board supports research, education, publicity, advertising and sales promotion of Virginia peanuts.
How do I file and pay?
Complete Form PN-1 and return it with your payment. File Form PN-1 semi-annually.
Semi-Annual Period Return Due by
January – June July 10
July – December February 15
Rolling Stock Tax on Railroads and Freight Car Companies
General Liability: The state of Virginia levies an annual ad valorem tax on the rolling stock of railroads and freight car companies.
Filing Procedure: Each railroad and freight car company must file a return of its rolling stock on or before April 15.
Download forms from the website at Rolling Stock Forms.
Tax Rate: The tax rate is $1 per $100 of assessed value. Taxes are payable on or before June.
Sheep Assessment
What is it?
A 50 cents per head assessment on the sale of sheep and lambs in Virginia. The handler deducts the assessment from the amount due to the owner or the sheep or lambs.
Who is a handler?
For the purposes of this assessment, a handler is an operator of a:
- stockyard
- livestock dealership
- slaughterhouse
- packing plant
- livestock auction house
or any person or business purchasing sheep or lambs at the point of trade.
What is the money used for?
Fund raised by the assessment supports the Sheep Industry Board. The board supports promotion and economic development of the Virginia sheep industry.
How do I file and pay?
Complete Form SH-1 and return it with your payment. File Form SH-1 quarterly. The return is due by the last day of the month following the end of each quarter.
Last Day of the Quarter Return Due by
March 31 April 30
June 30 July 31
September 30 October 31
December 31 January 31
Small Grains Assessment
What is it?
An assessment of one-half of one percent of the price per bushel of small grains produced in Virginia. “Small grains” are barley, oats, rye or wheat. The handler deducts the assessment from the amount due to the farmer.
Who is a “handler”?
For the purposes of this assessment, a handler is:
- anyone or any business buying small grains from a farmer
- a farmer selling his own grain out of state
- anyone who accepts grain as partial payment for a claim.
For additional information, see Va. Code § 3.2-2200.
What is the money used for?
Funds raised by the small grains assessment supports the Small Grains Board. The board supports research, educations, promotion and market development for the small grains industry.
How do I file and pay?
Complete Form SG-1 and return it with your payment and a statement of the gross amount of Virginia bushels handled in the period. File Form SG-1 quarterly. The return is due by the last day of the month following the end of each quarter. File a return for each quarter, even if no tax is due.
Last Day of the Quarter Return Due by
March 31 April 30
June 30 July 31
September 30 October 31
December 31 January 31
Soft Drink Excise Tax
General Liability: An excise tax is levied on every wholesaler or distributor of carbonated soft drinks in Virginia.
Registration:
- New wholesalers or distributors: register online.
- Existing wholesalers and distributors: log in to your Business Online Account and add soft drink excise tax to your registration.
Filing Procedure: Effective July 1, 2002, the Soft Drink Excise tax increased to $7,200 for gross receipts over $10,000,000 through $25,000,000 and two additional tax brackets were added for gross receipts over $25,000,000.
The soft drink excise tax return, Form 404, must be filed with Virginia Tax on or before the 15th day of the fourth month following the close of the taxpayer's taxable year. For calendar year taxpayers, other than corporations, the due date is May 1.
Extensions: An automatic 6-month extension of time to file the Soft Drink return is granted to the date 6 months after such due date or 30 days after the extended date for filing the federal income tax return, whichever is later, provided the full amount estimated as the tax due has been paid on or before the original due date. Interest will accrue on the tax due with any return filed under extension.
| Gross Receipts | Amount of Tax |
|---|---|
| $100,000 or less | $50.00 |
| $100,001 - $250,000 | $100.00 |
| $250,001 - $500,000 | $250.00 |
| $500,001 - $1,000,000 | $750.00 |
| $1,000,001 - $3,000,000 | $1,500.00 |
| $3,000,001- $5,000,000 | $3,000.00 |
| $5,000,001 - $10,000,000 | $4,500.00 |
| $10,000,001 -$25,000,000 | $7,200.00 |
| $25,000,001 - $50,000,000 | $18,000.00 |
| $50,000,001 and over | $33, 000.00 |
Soybean Assessment
What is it?
An assessment of one-half of one percent of the net market value of soybeans purchased. The first person who buys soybeans from the farmer (“first-buyer”) collects the assessment from the farmer.
What is the money used for?
Funds raised by the soybean assessment supports research, education, publicity and promotion of the sale and use of soybeans.
How do I file and pay?
Complete the Soybean Promotion, Research and Consumer (SPARC) Assessment Report and return it with your payment. The SPARC Report is a federal form available from the USDA. Send your SPARC Report to:
Virginia Department of Taxation
P.O. Box 2185
Richmond, VA 23218-2185
The report is due by the last day of the month following the end of each quarter. File a report for each quarter, even if no tax is due.
Last Day of the Quarter Return Due by
March 31 April 30
June 30 July 31
September 30 October 31
December 31 January 31
Contact Us
For further assistance, please contact 804.786.2450.
Fax 804.786.2800