Virginia Tax conducts studies and surveys of taxpayers and local governments on various subjects, and issues reports. Listed below are the studies and surveys currently being conducted and links to the survey form.
Active Studies and Surveys
Virginia Tax is required to convene a working group to study the feasibility and desirability of changing Virginia's method of sourcing a corporation's sales, other than sales of tangible personal property, from the cost of performance method to market-based sourcing.
Virginia Tax is required to study the Communications Sales and Use Tax with the assistance of an advisory panel comprising of representatives of local governments and affected segments of the communications industry.
2015 Local Tax Rates Survey
Annual survey of local tax rates.
- Survey E-mail (Word)
- Survey Instructions (Word)
- District Rates (Excel)
- Summary of Tax Exempt and Tax Immune Real Property (Excel)
- Real Estate Assessed Values and Levies from Land Book (Excel)
- Personal Property Book Recapitulation Form (Excel)
Completed Studies and Surveys
Virginia Tax and the Department of Forestry worked with members of the forest products industry to build consensus as to uniform procedures for collection of the tax that reflect current industry practices and ensure the correct amount of tax is collected.
Virginia Tax is required to convene a working group consisting of representatives of those localities that levy a severance tax and representatives of those coal, oil, and gas companies that are subject to the tax. The working group is charged with reviewing the methodology for determining gross receipts subject to such tax and other issues related to the imposition of any severance tax.
Study of Local Cigarette Tax Enforcement Policies (2011 HB 2038 & SB 1085)
Virginia Tax is required to convene a working group to review localities' current policies on: (i) appeals of penalties related to the cigarette tax assessed on wholesalers and retailers; (ii) the desirability of having a single stamp for state and local taxes; (iii) methods of determining the validity of partially visible cigarette tax stamps; and (iv) other related issues.
Study of Online Travel Companies (2010 SB 452)
Virginia Tax has been asked by the House Finance Committee of the Virginia General Assembly to conduct an in-depth study regarding Senate Bill 452, which was introduced in the 2010 Session of the Virginia General Assembly and continued to the 2011 Session.
Sales and Use Tax Expenditure Study
Each year Virginia Tax conducts a survey of taxpayers who benefit from certain exemptions, and publishes the results. This year Virginia Tax is studying the exemptions for durable medical equipment and motor vehicle equipment for the handicapped. Below are the surveys: