Communications Sales and Use Tax Study

Final Report

The final study report was distributed to interested parties on November 13, 2015, and is published on the Virginia General Assembly's website:

• Communications Sales and Use Tax Study Final Report

Legislative History

House Joint Resolution 635, enacted in the 2015 General Assembly Session, required Virginia Tax to study the Communications Sales and Use Tax with the assistance of an advisory panel comprised of representatives of local governments and affected segments of the communications industry. The study was required to:

1. Evaluate the overall performance of the Communications Sales and Use Tax; 
2. Determine whether competing communications services are being taxed on an equal basis; 
3. Identify any communications services that are receiving a competitive advantage by not being taxed; and
4. Determine whether the tax is structured such that it will apply to new methods of communications.  

Study History

June 9th Advisory Panel Meeting Materials

On June 9, 2015, Virginia Tax held a meeting with the advisory panel to discuss various aspects of the study. The agenda and handouts from the meeting are below:

• June 9 Meeting Agenda (.pdf)
• Taxable Communications Services (.pdf)
• Non-Taxable Communications Services (.pdf)
• Communications Sales and Use Tax Distributions (.pdf)
• Chart of Total Gross Receipts Provided on Returns by Year (.pdf)
• Chart of Gross Receipts Provided on Returns by Type (.pdf)

Study Documents

• Work Plan (.pdf)
• A Revenue Analysis of Virginia Communications Tax Reform by Scott Mackey, April 25, 2011 (.pdf)