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

Local Tax Rates Survey

Annual survey of local tax rates. 

Towns:

Counties/Cities:

Market-Based Sourcing Work Group

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.

Communications Sales and Use Tax Study

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.

Completed Studies and Surveys

Forest Products Tax Working Group 

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.

Study of Severance Tax (2012 HB 1233)

Virginia Tax was required to convene a working group consisting of representatives of localities that levy a severance tax and representatives of coal, oil, and gas companies that are subject to the tax. The working group was 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 was 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 House Finance Committee of the Virginia General Assembly asked Virginia Tax 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.

2007 - 2011 Sales and Use Tax Expenditure Study

Virginia Tax was formerly charged with the responsibility of determining the fiscal, economic, and policy impact of each of the Retail Sales and Use Tax Miscellaneous Exemptions provided for by Va. Code § 58.1-609.10 and the Retail Sales and Use Tax Exemptions for Nonprofit Entities provided by Va. Code § 58.1-609.11, and reporting such findings to the chairmen of the House and Senate Finance Committees no later than Dec. 1 of each year.