The rates for several consumer taxes that you may pay are listed below. Please note that these taxes are not administered by Department of Tax Administration. We include them here for your information.

Communications Sales and Use Tax

Statewide 5% on telephone services (land line, post-paid wireless, internet, and long-distance calling) and cable/satellite television and radio services.

Statewide E-911 fee 75 cents per land line or cell phone. Statewide E-911 fee 50 cents per pre-paid retail wireless calling service purchase.

VDOT public rights-of-way fee will be $1.09 per subscriber per month effective July 1, 2018, and is updated annually.

Consumer Utilities Taxes

Consumer utility tax on consumers of natural gas and electricity is calculated based on usage. Usage is measured in kilowatt hours (kWh) for electricity and 100 cubic feet (CCF) for gas. Utility tax rates are summarized below:

Gas - Residential: Based on consumption: $0.56 plus the rate of $0.05259 per CCF

• Minimum tax is $0.56 per bill
• Maximum tax is $4.00 per bill

Gas - Master Metered Apartments: Based on consumption: $0.56 plus the rate of $0.01192 per CCF

• Minimum tax is $0.56 per dwelling unit
• Maximum tax is $4.00 per dwelling unit

Gas - Nonresidential: Based on consumption: $0.845 plus the rate of $0.04794 per CCF

• Minimum tax is $0.845 per bill
• Maximum tax is $300 per bill

Gas - Nonresidential Interruptible: Based on consumption: $4.50 plus the rate of $0.00563 per CCF

• Minimum tax is $4.50 per meter
• Maximum tax is $300 per meter

Electricity - Residential: Based on consumption: $0.56 plus the rate of $0.00605 per kWh

• Minimum tax is $0.56 per bill

• Maximum tax is $4.00 per bill

Electricity - Master Metered Apartments: Based on consumption: $0.56 plus the rate of $0.00323 per kWh

• Minimum tax is $0.56 per dwelling unit
• Maximum tax is $4.00 per dwelling unit

Electricity - Commercial: Based on consumption: $1.15 plus the rate of $0.00594 per kWh

• Minimum tax is $1.15 per bill
• Maximum tax is $1,000 per bill

Electricity - Industrial: Based on consumption: $1.15 plus the rate of $0.00707 per kWh

• Minimum tax is $1.15 per bill
• Maximum tax is $1,000 per bill

Sales and Use tax

General Sales: Virginia - 4.3%; Fairfax County - 1%; plus an additional 0.7% state tax for transportation.

Learn more about Virginia Motor Vehicle Sales and Use Tax.

Food purchased for home consumption: Fairfax County - 1%.

The Virginia Department of Taxation uses Federal Information Processing Standards (FIPS) codes to identify where a business is located and where their sales take place. FIPS codes are a standardized set of numeric codes to ensure uniform identification of geographic entities such as cities, counties and towns. Use the Virginia Department of Taxation's FIPS Lookup tool to determine your correct code.

Cigarette tax

$0.30 per pack. This tax is administered by the Northern Virginia Cigarette Tax Board (NVCTB).

Learn more about the cigarette tax at www.tax.virginia.gov/cigarette-tax.

Gasoline tax

Virginia - 2.1% on sales price charged by fuel distributors to retail dealers in Northern Virginia Transportation District for commuter mass transit system.

Grantor's Tax

$0.15 per $100 of value on deeds (for transportation).

Recordation: Home Sales

$0.0833 per $100 value on deeds. Refinances: $0

.06 per $100 value on deeds.