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Division of Public Service Taxation


Laws

Statutory authority for the taxation of public service corporations is outlined in Title 58.1, Chapter 26 of the Code of Virginia.External Link logo

Virginia Code also provides for the electric and natural gas consumption tax as outlined in Title 58.1, Chapter 29External Link logo and Chapter 29.1,External Link logo respectively.

Statutory authority for the Minimum Tax on telecommunications companies and certain electric suppliers is contained in Title 58.1, Chapter 3, Article 10,External Link logo of the Code of Virginia.

New Legislation

  • The following legislation was passed during the 2006 session of the General Assembly and became effective January 1, 2007:
    • Communications Tax Reform - HB568 Completely revises the taxation of communications services. Applies a statewide communications sales and use tax to retail communications and video services on a competitively neutral basis.

For the detail text of each bill, visit the Virginia General Assembly siteExternal Link logo and enter the bill number.

Opinions

The Supreme Court of Virginia upholds the State Corporation Commission's assessment and dismisses the application by Gordonsville Energy, L.P.