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Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Public Comment Forum

General Notice: Draft Debt Buyer Apportionment Guidelines

CLOSED     Opened on 2/4/2019 and Ended on 3/6/2019

During the 2018 Session, the Virginia General Assembly enacted House Bill 798 (2018 Acts of Assembly, Chapter 807), which requires multistate debt buyers to apportion their income to Virginia using a special method of apportionment (“Debt Buyer Apportionment”). Under Debt Buyer Apportionment, debt buyers are required to use a single factor method of apportionment based on sales and market-based sourcing methods to source certain sales that consist of money recovered on debt. 

The public comment period for the draft guidelines will begin on February 4, 2019 and end on March 6, 2019.  After such date, the guidelines will become final and effective. 

The draft guidelines have been posted with the Department of Taxation's Guidance Documents on the Virginia Regulatory Town Hall website at

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