FAQs - Frequently Asked Questions
Q. Who should I contact concerning local property tax bills and payments?
Q. Who qualifies as a telecommunications company assessed by the State
Corporation Commission?
Q. Are wireless companies operating in Virginia assessed by this division?
Q. Who qualifies as an electric supplier with property to be assessed
by the Commission?
Q. When are annual reports and tax and fee payments due?
Q. Who should I contact regarding the Communications tax?
Q. Who do I contact with complaints concerning public utility services?
Q. What are the fees and taxes on my phone bill?
Q. Who do I contact for personal income taxes, corporate income tax, or
sales and use tax (including communications sales and use tax) questions?
Q. Who should I contact concerning local property tax bills
and payments?
A. All local property taxes levied on the property of public service corporations
are extended by the Commissioner of the Revenue or Director of Finance for the city, county, or town, wherein the property is located. Once the assessment
is certified to the localities by the Commission, any questions concerning the payment
of property taxes should be directed to the locality. The Department of Taxation
annually compiles and publishes the Virginia local tax rates. This information is
available at www.tax.virginia.gov
.
Q. Who qualifies as a telecommunications company assessed
by the State Corporation Commission?
A. The Division of Public Service Taxation is responsible for the assessment of
those companies as defined under "telephone company" in
§58.1-2600 of the Code of Virginia. These companies
include those holding a certificate granted by the State Corporation Commission
authorizing telephone service, or authorized by the Federal Communications Commission
to provide cellular mobile or broadband personal communications services, or resellers
with a domestic 214 issued by the FCC and affiliated with a company certificated
by the SCC. (Please see the mentioned code section for a complete definition.)
Q. Are wireless companies operating in Virginia assessed
by this division?
A. Yes. The Report of Wireless Companies lists
the companies currently assessed by PST.
Q. Who qualifies as an electric supplier with property
to be assessed by the Commission?
A. As stated in
§58.1-2628, effective for tax years beginning on and after January
1, 2002, "electric suppliers" as defined in
§58.1-2600, shall report certain property to be assessed by the
Commission. (Please see the mentioned code sections for a complete definition of
the companies and property to be assessed.) New legislation became effective April
2, 2002 that exempts all persons who own or operate facilities that have a capacity
of 25 megawatts or less from the definition of an "electric supplier" to be assessed
by the Commission. If you own or operate a facility for the generation, transmission
or distribution of electricity for sale that is 25 megawatts or less you will continue
to report and be assessed locally.
Q. When are annual reports and tax and fee payments due?
A. All Annual Tax Reports are to be filed by April 15th, except the Annual Report
of Rolling Stock for Motor Carriers, which is due March 1st.
- Rolling Stock Tax payments are due June 1st.
- Special Regulatory Revenue Tax payments are due June 1st.
- Consumption Tax payments are due the last day of each month.
- Payphone and Operator Service Provider annual registration fees are due January
16th.
- License Tax payments (on gross receipts of water companies) are due June 1st.
- Quarterly tax payments of estimated license taxes for Water companies are due on
the 15th of April, June, September and December.
Visit the Annual Reports and Taxes &
Fees sections of this site for further details.
Q. Who should I contact regarding the Communications tax?
A. All inquiries pertaining to the Communications tax should be directed to the
Virginia Department of Taxation's Customer Service Division at 804-367-8037 or at
http://www.tax.virginia.gov/ct.
Q. Who do I contact with complaints concerning public utility
services?
A. Complaints concerning services of public utilities are handled by other divisions
in the Commission. For electric, gas and water services, contact the
Division of Energy Regulation at 804-371-9611; for telecommunications services,
contact the Division of Communications at 804-371-9420.
Virginians can also make use of the toll-free number, 1-800-552-7945, to contact
the SCC's various divisions.
Q. What are the fees and taxes on my phone bill?
A. The SCC's Division of Communications provides information on fees, taxes, and
other charges that often appear on telephone bills.
Q. Who do I contact for personal income taxes, corporate
income tax, or sales and use tax (including communications sales and use tax) questions?
A. This Division is not responsible for the levying of these taxes. Questions regarding
these taxes or individual refunds should be directed to the Department of Taxation at www.tax.virginia.gov or to the following phone numbers:
- Department of Taxation Toll-free: 1-888-268-2829
- General Information: 804-367-2062
- Individual income taxes: 804-367-8031
- Corporate income taxes: 804-367-8036
- For tax refunds: 804-367-2486
- Sales and use tax (including communications): 804-367-8037
- Minimum tax: 804-367-8037