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12-161 Virginia Tax

According to the auditor's comments, the Taxpayer sells parts and offers percentage-off and direct dollars discounts via newspaper coupons. Such discounts are considered retailers' coupons under Virginia sales and use tax policy. The application of the tax to such coupons is addressed in Title 23 of the Virginia Administrative Code 10-210-­430.

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URL: https://www.tax.virginia.gov/laws-rules-decisions/rulings-tax-commissioner/12-161

06-56 Virginia Tax

Because Calculator 2 is “half-off ($12.50),” it qualifies for the exemption, and no sales tax will be due on the second calculator. Retailer B may not average the total price of the two calculators ($25.00 + $12.50 = $37.50 / 2 = $18.75) to bring the two calculators within the sales price threshold. Coupons and discounts

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15-149 Virginia Tax

Example 13: During the combined sales tax holiday, Customer uses a manufacturer’s coupon for $2.00 off when he purchases special manila paper, regularly priced at $21.99. Because the manufacturer’s coupon constitutes a reduction in the sales price of the manila paper, the sales price of the paper becomes $19.99 and the paper qualifies for

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Retail Sales and Use Tax Virginia Tax

Several areas have an additional regional or local tax as outlined below. In all of Virginia, food for home consumption (e.g. grocery items) and cer tain essential personal hygiene items are taxed at a reduced rate of 2.5%. Beginning July 1, 2021, the general sales tax rate will increase to 6.3% in: Sales of aircraft, watercraft, and motor

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Browse Laws, Rules, and Decisions Virginia Tax

Sales Price; Coupons : 02261974-3: Attorney General's Opinion : 02/26/1974 : Delinquency;Interest Penalty : 02251974: Attorney General's Opinion : 02/25/1974 : Prohibition on County Tax in Municipality Levying Similar Tax;Coin-Operated Machines : …

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Browse Laws, Rules, and Decisions Virginia Tax

Food Quality, Retailer Coupons and Fixed Assets : 18-61: 18-61 : Rulings of the Tax Commissioner : 04/30/2018 : Residency and Domicile : 18-62: 18-62 : Rulings of the Tax Commissioner : 05/02/2018 : HB 2313 Refunds, Statute of Limitations to file Appeal : 18-63: 18-63

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Payments Virginia Tax

Bills. Pay bills or set up a payment plan for all individual and business taxes. Individual Taxes. Make tax due, estimated tax, and extension payments. Business Taxes. Pay all business taxes including sales and use, employer withholding, corporate income, and other miscellaneous taxes.

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Laws, Rules, & Decisions Search Virginia Tax

March 12, 1966 Cut-Off Date for Taxability of Contracts. 02-094: Attorney General's Opinion : 11/19/2002 : VIRGINIA LAND CONSERVATION INCENTIVES ACT OF 1999 : 12151970: Attorney General's Opinion : 12/15/1970 : Gross Receipts from Retail Sales : 01-115: Attorney General's Opinion : 03/05/2002

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Old ST-9 (Only Use For Tax Periods Ending Before July 1, 2013)

d. Enter sales price of tangible personal property charged off as bad debt for which the state and local tax was paid in a prior period. (See 23 VAC 10-210-160 Bad Debts for details.) 3d. e. Enter any other deductions allowed by law. (Attach schedule to worksheet.) 3e. f. Subtotal. Add Lines 3a through 3e. 3f. 3. Enter lesser of Line 3f and

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Individual Estimated Tax Payments Virginia Tax

An estimated payment worksheet is available through your individual online services account to help you determine your estimated tax liability and how many payments you should make. Log in and select "Make an Estimated Payment." See the instructions for Form 760, 760PY or 763 for more on computing your estimated tax liability.

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Withholding Tax Virginia Tax

For assistance, contact us at 804.367.8037. Once you register for a household employer's withholding tax account, you must file a Form VA-6H for each year that you keep the account open, even if you have no tax to report. Failure to file could result in penalties of up to 30% of the tax due.

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Browse Laws, Rules, and Decisions Virginia Tax

Coupons and discounts; Restaurant sales : 94-168: 94-168 : Rulings of the Tax Commissioner : 05/06/1994 : Audit penalty; Use tax compliance ratio : 94-167: 94-167 : Rulings of the Tax Commissioner : 05/27/1994 : Lease of radio system; Government contractor : 94-166: 94-166

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Browse Laws, Rules, and Decisions Virginia Tax

March 12, 1966 Cut-Off Date for Taxability of Contracts. 09-043: Attorney General's Opinion : 08/24/2009 : Profit subsidiary fails to meet the statutory definition of a "nonprofit charitable organization." 06101970: Attorney General's Opinion : 06/10/1970 : Condemnation proceeding;Imposition of tax : 08281970

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12-154 Virginia Tax

Note: Manufacturer’s coupons are treated differently during the sales tax holiday for school supplies and clothing and the sales tax holiday for emergency preparedness items. Example : During the Energy Star and WaterSense Sales Tax Holiday, Customer B uses a manufacturer’s coupon for $100 off of an Energy Star refrigerator, regularly

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Browse Laws, Rules, and Decisions Virginia Tax

Sales Price; Coupons : 02261993: Attorney General's Opinion : 02/26/1993 : Trustee Deed Conveying Real Estate : 05211970: Attorney General's Opinion : 05/21/1970 : Public Service Corporation : 11081973: Attorney General's Opinion : 11/08/1973 : Lessee of …

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08-50 Virginia Tax

Coupons and discounts Discounts: A discount given by a retailer constitutes a reduction in sales price and the amount of the discount is deducted before determining whether an item is eligible for the exemption. Example 7: A two-way radio regularly priced at $65.99 has been discounted by the dealer to $59.99 during the sales tax holiday. This

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Browse Laws, Rules, and Decisions Virginia Tax

Retailer's coupons; Coupons for free merchandise : 95-299: 95-299 : Rulings of the Tax Commissioner : 11/27/1995 : Nonprofit organizations; Tangible personal property purchased for organizations : 95-3: 95-3 : Rulings of the Tax Commissioner : 01/04/1995

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Browse Laws, Rules, and Decisions Virginia Tax

Food Quality, Retailer Coupons and Fixed Assets : 18-54: 18-54 : Rulings of the Tax Commissioner : 04/19/2018 : Residency, Domicile and Taxpayer Records : 18-55: 18-55 : Rulings of the Tax Commissioner : 04/19/2018 : Husband and Wife, Different States, Itemized Deductions, Military and Personal and Dependent Exemption

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Browse Laws, Rules, and Decisions Virginia Tax

Retailer's coupons; Coupons for free merchandise : 95-299: 95-299 : Rulings of the Tax Commissioner : 11/27/1995 : Nonprofit organizations; Tangible personal property purchased for organizations : 95-301: 95-301 : Rulings of the Tax Commissioner : 12/01/1995

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Guidelines for Refund Claims by Retail Sales and Use Tax

During the 2016 Session, the Virginia General Assembly enacted House Bill 398 (2016 Acts of Assembly, Chapter 484) and Senate Bill 444 (2016 Acts of Assembly, Chapter 303), which prohibit a purchaser from receiving interest on a refund claim for erroneously paid Retail Sales and Use Tax for any period prior to the date the purchaser submits a complete refund claim to the Department in

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Browse Laws, Rules, and Decisions Virginia Tax

10-015. Attorney General's Opinion. 04/14/2010. Appropriation act that appropriates money and raises funds by taxes or fees would not violate single object rule of Constitution. 99-093. Attorney General's Opinion. 05/12/2000. Specific types of local license taxes;Continuation of rate of local license tax. 06051984.

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Browse Laws, Rules, and Decisions Virginia Tax

Sales Price; Coupons : 06191972: Attorney General's Opinion : 06/19/1972 : Public Service Corporations; Authority of City Revenue Commission to Change Assessment : 07111972: Attorney General's Opinion : 07/11/1972 : Deeds of Trust and Mortgages : 06011973: Attorney General's Opinion

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Browse Laws, Rules, and Decisions Virginia Tax

Coupons, premiums, and cash discounts; Promotional merchandise distributed at no charge : 94-15: 94-15 : Rulings of the Tax Commissioner : 01/13/1994 : Nonprofit organization; Science-Technology center : 01121994: Attorney General's Opinion : 01/12/1994 : Catered Meals : 94-11: 94-11

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Browse Laws, Rules, and Decisions Virginia Tax

01-054. Attorney General's Opinion. 06/29/2001. Exemption, Substantial net profit. 01-017. Attorney General's Opinion. 02/09/2001. Personal Property Tax Relief Act of 1998 - Amendments proposed in 2001. 06181992.

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86-258 Virginia Tax

House Bill 179 (Chapter 322), amends §§ 58.1-520, 58.1-521 and 58.1-525 of the Virginia Code, effective July 1, 1986, as follows: (1) to clarify that the State Comptroller must only provide the Department of Taxation with a list of state agencies and courts eligible to participate in the set-off program, (2) to require that the Executive

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08-151 Virginia Tax

Note: Manufacturer’s coupons are treated differently during the sales tax holiday for school supplies and clothing and the sales tax holiday for emergency preparedness items. Example : During the Energy Star and WaterSense Sales Tax Holiday, Customer B uses a manufacturer’s coupon for $100 off of an Energy Star refrigerator, regularly

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Browse Laws, Rules, and Decisions Virginia Tax

07/24/2006. A commissioner is required to determine an applicant's residency status as part of the business license application process. 04291987. Attorney General's Opinion. 04/29/1987. Elderly or Handicapped Exemption; Failure to File Timely Application. 08281969. Attorney General's Opinion. 08/28/1969.

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Individual Income Tax Filing Virginia Tax

If you don't qualify for free online filing options, you can still file your return electronically with the help of commercial tax preparation software. View approved software options. To file on paper, see Forms and Paper Filing below. If you do choose to file on paper, please note that, due to COVID-19 workplace protocols and mail delays, it

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Browse Laws, Rules, and Decisions Virginia Tax

Coupons, Premiums, and Cash Discounts : 98-125: 98-125 : Rulings of the Tax Commissioner : 08/05/1998 : Deficiency assessment, manufacturer of materials which are used by other manufacturers : 98-129: 98-129 : Rulings of the Tax Commissioner : 08/09/1998

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Browse Laws, Rules, and Decisions Virginia Tax

Sales Price; Coupons : 06191972: Attorney General's Opinion : 06/19/1972 : Public Service Corporations; Authority of City Revenue Commission to Change Assessment : 06011973: Attorney General's Opinion : 06/01/1973

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Browse Laws, Rules, and Decisions Virginia Tax

Sales Price; Coupons : 08-058: Attorney General's Opinion : 10/15/2008 : Employees of the county assessor's may be sworn as deputy commissioners of the revenue. 06191972: Attorney General's Opinion : 06/19/1972 : Public Service Corporations; Authority of City Revenue Commission to Change Assessment

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Browse Laws, Rules, and Decisions Virginia Tax

Sales Price; Coupons : 06191972: Attorney General's Opinion : 06/19/1972 : Public Service Corporations; Authority of City Revenue Commission to Change Assessment : 12191973-1: Attorney General's Opinion : 12/19/1973 : Religious Retreat

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Browse Laws, Rules, and Decisions Virginia Tax

Coupons, Premiums, and Cash Discounts : 98-127: 98-127 : Rulings of the Tax Commissioner : 08/11/1998 : List of Exemptions, Exceptions and Exclusions : 98-128: 98-128 : Rulings of the Tax Commissioner : 08/11/1998 : Deficiency Assessments, Seller of medical supplies : …

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Browse Laws, Rules, and Decisions Virginia Tax

Sales Price; Coupons : 06191972: Attorney General's Opinion : 06/19/1972 : Public Service Corporations; Authority of City Revenue Commission to Change Assessment : 07111972: Attorney General's Opinion : 07/11/1972 : Deeds of Trust and Mortgages : …

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Browse Laws, Rules, and Decisions Virginia Tax

Sales Price; Coupons : 09061984-3: Attorney General's Opinion : 09/06/1984 : The deed in question is not exempt from the tax pursuant to § 58-61(B) Although exemption exists for deeds of gift : 06191972: Attorney General's Opinion : 06/19/1972

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Browse Laws, Rules, and Decisions Virginia Tax

Coupons, premiums, and cash discounts; Promotional merchandise distributed at no charge : 94-139: 94-139 : Rulings of the Tax Commissioner : 04/27/1994 : Regulated investment companies and real estate investment trusts; Subsidiaries : 94-138: 94-138 : …

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Browse Laws, Rules, and Decisions Virginia Tax

13-010. Attorney General's Opinion. 03/29/2013. Federal Credit Unions are exempted from paying the recordation tax. 02151977. Attorney General's Opinion. 02/15/1977. Deed of Exchange; Exchange of Corporation's Real Estate for Shareholder's Real Estate. 12011997.

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Browse Laws, Rules, and Decisions Virginia Tax

Food Waste Due to Poor Food Quality and Retailer's Coupons : 18-60: 18-60 : Rulings of the Tax Commissioner : 04/25/2018 : Food Quality, Retailer Coupons and Fixed Assets : 18-61: 18-61 : Rulings of the Tax Commissioner : 04/30/2018 : Residency and Domicile : 18-64: 18-64

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Browse Laws, Rules, and Decisions Virginia Tax

Sales Price; Coupons : 06191972: Attorney General's Opinion : 06/19/1972 : Public Service Corporations; Authority of City Revenue Commission to Change Assessment : 09111972: Attorney General's Opinion : 09/11/1972 : Double Wide Mobile Homes;Motor Vehicles Sales Tax : …

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Browse Laws, Rules, and Decisions Virginia Tax

Browse Laws, Rules, and Decisions. Classification of individual being permanently and totally disabled. A locality lawfully may decline to impose a tax on merchant's capital, including short-term rental property. Agreement for Protection of Noteholder.

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Browse Laws, Rules, and Decisions Virginia Tax

Coupons and discounts; Restaurant sales : 94-1: 94-17 : Tax Bulletins : 01/19/1994 : Antique Purchases; Retail Sales and Use Tax : 94-17: 94-17 : Rulings of the Tax Commissioner : 01/19/1994 : ANTIQUE PURCHASES : 94-170: 94-170 : Rulings of the Tax Commissioner

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Browse Laws, Rules, and Decisions Virginia Tax

Coupons, premiums, and cash discounts; Certificate books : 96-391: 96-391 : Rulings of the Tax Commissioner : 12/27/1996 : Generation skipping transfer (GST) 96-392: 96-392 : Rulings of the Tax Commissioner : 12/30/1996

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Browse Laws, Rules, and Decisions Virginia Tax

Food Quality, Retailer Coupons and Fixed Assets : 18-58: 18-58 : Rulings of the Tax Commissioner : 04/25/2018 : Domicile, Based on Available Information and Residency : 18-59: 18-59 : Rulings of the Tax Commissioner : 04/25/2018

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Browse Laws, Rules, and Decisions Virginia Tax

Sales price; Coupons; Use tax : 85-21: 85-21 : Tax Bulletins : 12/06/1985 : Interest Rates; First and Second Quarters 1986 : 12051985: Attorney General's Opinion : 12/05/1985 : Monies In Escrow Accounts : 85-211: 85-211 : Rulings of the Tax Commissioner : 11/29/1985

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Browse Laws, Rules, and Decisions Virginia Tax

Coupons, Premiums, and Cash Discounts : 98-127: 98-127 : Rulings of the Tax Commissioner : 08/11/1998 : List of Exemptions, Exceptions and Exclusions : 98-128: 98-128 : Rulings of the Tax Commissioner : 08/11/1998 : Deficiency Assessments, Seller of medical supplies : …

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Browse Laws, Rules, and Decisions Virginia Tax

Browse Laws, Rules, and Decisions. Agreement for Protection of Noteholder. A treasurer's actions to collect taxes and related charges on behalf of the Commonwealth constitute "part of the official duties of such treasurer".

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Browse Laws, Rules, and Decisions Virginia Tax

Sales Price; Coupons : 02261974-1: Attorney General's Opinion : 02/26/1974 : Religious Camp : 02261974-2: Attorney General's Opinion : 02/26/1974 : Realty Transfer Tax; Deed of Gift : 02261974-3: Attorney General's Opinion : 02/26/1974 : Delinquency;Interest Penalty

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