What localities have the additional 0.7% tax in the Hampton Roads region?
The additional 0.7% regional rate in Hampton Roads applies to the cities of Chesapeake, Franklin, Hampton, Newport News, Norfolk, Poquoson, Portsmouth, Suffolk, Virginia Beach, and Williamsburg; and the counties of Isle of Wight, James City, Southampton, and York. An additional 1% is imposed in City of Williamsburg and the Counties of James City and York, for a total 7.0% rate.
What localities have the additional 0.7% tax in the Richmond region?
The additional 0.7% regional rate in the Richmond area is effective beginning October 1, 2020 and applies to the city of Richmond; and the counties of Charles City, Chesterfield, Goochland, Hanover, Henrico, New Kent, and Powhatan.
What localities have the additional 0.7% tax in the Northern Virginia region?
The additional 0.7% regional rate in Northern Virginia applies to the cities of Alexandria, Fairfax, Falls Church, Manassas, and Manassas Park; and in the counties of Arlington, Fairfax, Loudoun, and Prince William.
When is the retail sales and use tax due?
Retail sales and use tax is due when such property is either (i) delivered to the purchaser, or (ii) paid for in full by the purchaser, whichever occurs first, regardless of when the property is ordered. As such, this is when the exemption must be claimed. This is not a refund given after paying the sales and use tax.
Does other agricultural equipment qualify for this tax exemption?
Yes, other qualifying agricultural exemptions include: commercial feed, livestock, machinery and equipment, commercial watermen materials and equipment, forest product harvesting materials and equipment, agricultural commodities to be processed, and feed processing materials and equipment.
For a fully comprehensive list please see the Virginia Department of Taxation Website or contact at the Virginia Department of Taxation at 805.367.8037