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
The Tax Year Beginning January 1, 2021.
| Real Property Tax | |
| Assessed every 4 to 6 years | .61/$100 |
| County-Wide Fire and EMS District | .11/$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.