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 Cellular and PCS 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 Communications tax reform?
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 Cellular and PCS companies operating in Virginia
assessed by this division?
A. Yes. The Report of Cellular and PCS Companies lists
the companies currently assessed by PST as of the date shown on the report.
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 Communications tax reform?
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.
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.
- 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