FAQsPlease see below:
The SCC's Division of Public Utility Regulation provides information on fees, taxes, and other charges that often appear on telephone bills.
All Annual Tax Reports are to be filed by April 15th, except the Annual Report of Rolling Stock for Motor Carriers, which is due March 1st.
- Rolling Stock Tax payments are due June 1st.
- Special Regulatory Revenue Tax payments are due June 1st.
- Consumption Tax payments are due the last day of each month.
- Payphone and Operator Service Provider annual registration fees are due January 16th.
- License Tax payments (on gross receipts of water companies) are due June 1st.
Visit the Annual Reports and Taxes & Fees sections of this site for further details.
This Division is not responsible for the levying of these taxes. Questions regarding these taxes or individual refunds should be directed to the Department of Taxation at www.tax.virginia.gov or to the following phone numbers:
- Individual income taxes: 804-367-8031
- Corporate income taxes: 804-367-8037
- For tax refunds: 804-367-2486
- Sales and use tax (including communications): 804-404-4195
- Minimum tax: 804-367-8037
Complaints concerning services of public utilities are handled by another division in the Commission. For electric, gas, telecommunications, and water services, contact the Division of Public Utility Regulation at 804-371-9611, or toll-free (within Virginia), 1-800-552-7945.
The Division of Public Service Taxation is responsible for the assessment of those companies as defined under "telephone company" in §58.1-2600 of the Code of Virginia. These companies include those holding a certificate granted by the State Corporation Commission authorizing telephone service, or authorized by the Federal Communications Commission to provide cellular mobile or broadband personal communications services, or resellers with a domestic 214 issued by the FCC and affiliated with a company certificated by the SCC. (Please see the mentioned code section for a complete definition.)
As stated in §58.1-2628, effective for tax years beginning on and after January 1, 2002, "electric suppliers" as defined in §58.1-2600, shall report certain property to be assessed by the Commission. (Please see the mentioned code sections for a complete definition of the companies and property to be assessed.) New legislation became effective April 2, 2002 that exempts all persons who own or operate facilities that have a capacity of 25 megawatts or less from the definition of an "electric supplier" to be assessed by the Commission. If you own or operate a facility for the generation, storage, transmission or distribution of electricity for sale that is 25 megawatts or less you will continue to report and be assessed locally.
All local property taxes levied on the property of public service corporations are extended by the Commissioner of the Revenue or Director of Finance for the city, county, or town, wherein the property is located. Once the assessment is certified to the localities by the Commission, any questions concerning the payment of property taxes should be directed to the locality. The Department of Taxation annually compiles and publishes the Virginia local tax rates. This information is available at www.tax.virginia.gov.
All inquiries pertaining to the Communications tax should be directed to the Virginia Department of Taxation's Customer Service Division at 804-404-4195 or at https://www.tax.virginia.gov/communications-taxes.