Studies and Surveys
The Department of Taxation 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.
The Department of Taxation 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.
The Department of Taxation and the Department of Forestry is working with members of the forest products industry are 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.
2014 Local Tax Rates Survey
Annual survey of local tax rates. Please email completed forms to firstname.lastname@example.org by June 1st, 2014.
- Survey Letter (Word 14 KB)
- Survey Instructions (Word 42 KB)
- District Rates (Excel 67 KB)
- Summary of Tax Exempt and Tax Immune Real Property (Excel 81 KB)
- Real Estate Assessed Values and Levies from Land Book (Excel 87 KB)
- Personal Property Book Recapitulation Form (Excel 90 KB)
Completed Studies and Surveys
Study of Severance Tax (2012 HB 1233)
The Department 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)
The Virginia Department of Taxation ("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)
The Virginia Department of Taxation ("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 TAX conducts a survey of taxpayers who benefit from certain exemptions, and publishes the results. This year TAX is studying the exemptions for durable medical equipment and motor vehicle equipment for the handicapped. Below are the surveys: