State & Local Taxes

State & Local Taxes

State Taxes

Virginia does not tax machinery and tools, business tangible or intangible property, or real estate. These taxes are imposed at the local level; see Local Taxes below.

Corporate
     Virginia Corporation Income Tax 6%
Communications  
     Cable Television Franchise Fees None if entered into or renegotiated after 01/01/07
     Communications Sales Tax 5%
E-911 Fee  
     Wireless (per line), billed .75
     Wireless (per line), pre-paid .50
     Landline (per line) .75
     Public Rights-of-Way (Effective until 06/30/12) .83
     Effective 07/1/2012 .91
Sales & Use Tax  
     General Sales Tax - State 4.3%

To learn more about state taxes for businesses, please visit the Virginia Department of Taxation website.

Local Taxes

These tax rates are effective April 1, 2014.

Real Property Tax
     Assessed every 4 to 6 years .804/$100
Personal Property Tax
     Motor Vehicles and Motorcycles $3.75/$100
     Recreational Motor Homes $2.62/$100
     Other Recreational Vehicles
     (i.e., Camping & Travel Trailers)
$2.62/$100
     Aircraft .70/$100
     Boats & Watercrafts $2.09/$100
     Mobile Homes .804/$100
Farm Machinery .00/$100
     Certain Trailers for Horse Transportation $2.62/$100
Heavy Construction Equipment $2.20/$100
Forest Harvesting Machinery .00/$100
Business Tangible Personal Property Tax $2.20/$100
     Business Computer Equipment $2.20/$100
Motor Vehicle License Fees  
     Private Passenger Vehicle $35.00
     Trucks, Not for Hire $35.00
     Motorcycles $21.00
Machinery & Tools Property Tax $1.831/$100
Merchants Capital Tax .40/$100
BPOL (Business/Professional/Occupational License) Orange County and the Town of Orange do not have a BPOL tax, but the Town of Gordonsville does have a BPOL requirement.
Sales & Use Tax  
     General Sales Tax - Local 1%

To learn more about local taxes, please visit the Orange County Treasurer’s Office website.

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