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Department of Taxation
Guidance Document Information
Title House Bill 2313 Sales Tax Transition Guidelines
Document ID 4 - Sales & Use
Summary The Department of Taxation has received legal advice that the new 0.7 percent additional Retail Sales and Use Tax that will be imposed in the Northern Virginia and Hampton Roads Regions will not be imposed in the Counties of Gloucester and Surry. The Department has issued the Tax Bulletin 13-8 regarding this decision. These Guidelines for the Retail Sales and Use Tax Changes Enacted in the 2013 General Assembly Session have been revised to reflect this change and supersede the Guidelines issued May 1, 2013. Effective July 1, 2013, House Bill 2313 (Acts of Assembly 2013, Chapter 766) increases the rate of the statewide Retail Sales and Use Tax and imposes an additional state Retail Sales and Use Tax in the Northern Virginia and Hampton Roads Regions.
Latest Revision 5/1/2013
pdf View document text     Posted On 6/14/2013

This document applies to the following chapters
[23 VAC 10-210] Retail Sales and Use Tax


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