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Virginia Regulatory Town Hall
Department of Taxation
Guidance Document Information
Title Guidelines for the Application of the Retail Sales and Use Tax to Sales of Accommodations Facilitated by Accommodations Intermediaries
Document ID 2021 OTC Guidelines
Summary Senate Bill 1398 (2021 Acts of Assembly, Special Session I, Chapter 383) changes the application of the Retail Sales and Use Tax to sales of accommodations facilitated by accommodations intermediaries beginning September 1, 2021. The legislation makes similar changes to the local transient occupancy taxes. Additionally, these changes will apply to the state imposed transient occupancy taxes that fund transportation purposes in certain localities under Va. Code § 58.1-1743 and Va. Code § 58.1-1744 because these taxes are administered by local governments in the same manner as their local transient occupancy taxes. These guidelines provide processes and procedures for implementing the provisions of Va. Code §§ 58.1-602, 58.1-603, and 58.1-612.2, relating to the Retail Sales and Use Taxation of accommodations, as required by Senate Bill 1398.
Effective Date 9/1/2021
pdf View document text     Posted On 7/23/2021                 Document on Town Hall

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