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.

Active 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.
 

2013 Local Tax Rates Survey

Annual survey of local tax rates.  Please email completed forms to taxsurveys@tax.virginia.gov by June 14th, 2013.

Towns:

• Town Instructions (Word 34 kb)
• Town Form (Excel 30kb)

Completed Studies and Surveys 

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:

• Durable Medical Equipment (MS Word 44 KB)
• Motor Vehicle Equipment (MS Word 40 KB)

Last Updated 5/9/2013 16:33