Other Taxes

A complete description of taxes is available for download (.pdf file). For further information, contact the Virginia Department of Taxation or the Fairfax County Department of Tax Administration.

State

Alcohol Tax — State alcohol excise taxes are paid by the wholesaler and included in the retail price. Distilled spirits retail prices include a 20 percent state tax. There is also a 4 percent tax on wine sold in Alcohol Beverage Control (state) stores. Wine retail prices include a $0.40 per liter wine tax. An additional 6 percent sales tax is added to the retail price at the register.

Cigarette Tax — Virginia and Fairfax County each levy a tax of $0.30 per pack on cigarettes sold in Fairfax County, for a combined tax of $0.60 per pack.

Motor Vehicle Fuel Tax — The gasoline tax is $0.175 per gallon plus a $0.006 per gallon tank storage fee. The diesel fuel tax is $0.16 per gallon.

Utility Consumption Tax — A state consumption tax is levied on kWh (kilowatt hour) usage of electricity and CCF (100 cubic feet) usage for gas. The tax appears as a separate entry on monthly electric and gas bills.

  • Electric – $0.00155 to $0.00099 per kWh depending on the amount consumed
  • Gas – $0.0195 per CCF of natural gas consumed, up to 500 CCF per month

Communication Sales and Use Tax —A 6 percent consumer sales tax is imposed by service providers on the charge for or sale of landline and wireless telephone service. The Commonwealth also levies a statewide E-911 tax of $0.75 per telephone land line.

Motor Vehicle Sales Tax and Title Fee — The motor vehicle sales tax applies whenever a vehicle is sold and/or its ownership changes. The tax is 3 percent of purchase price or $35, whichever is greater, and is collected when the vehicle is titled. The title fee is $10; replacement titles (without changes) are $5. Contact the Virginia Department of Motor Vehicles at 866-368-5463 for more information.

Motor Vehicle Registration — Vehicles may be registered for one or two years with the Virginia Department of Motor Vehicles. The annual registration fee is $40.75 for passenger cars and taxicabs up to 4,000 pounds; $45.75 for passenger cars and taxicabs over 4,000 pounds; $51.75 for pickup trucks from 6,501 to 7,500 pounds; and $28.75 for motorcycles.

Fairfax County

Transient Occupancy Tax — Hotels and motels collect a 6 percent tax on room or space rentals. In addition, the town of Herndon charges a 6 percent hotel/motel tax and a 2.5 percent meal tax, and the town of Vienna collects a 3 percent meals and lodging tax. The Fairfax County rate applied to the towns of Vienna and Herndon is 2 percent

Consumer Utility Taxes — Fairfax County levies a tax on electric, natural gas and local telephone service

Electric (based on consumption)

  • Commercial and Industrial — Tax ranges from $1.15 to a maximum tax of $1,000 per bill.
  • Residential — Tax ranges from $0.56 up to a maximum tax of $4 per bill.
  • Master-metered apartments — Tax ranges from $0.56 per dwelling unit to a maximum tax of $4 per dwelling unit.

Natural Gas (based on consumption)

  • Nonresidential — Tax ranges from $0.845 to a maximum tax of $300 per bill.
  • Nonresidential interruptible — Tax ranges from $4.50 to a maximum of $300 per meter.
  • Residential — Tax ranges from $0.56 up to a maximum tax of $4 per bill.
  • Master-metered apartments — Tax ranges from $0.56 per dwelling unit to a maximum tax of $4 per dwelling unit.

Sewage and Water Service RatesSewer use is $7.00 per 1,000 gallons of water used each quarter. Water service is billed quarterly at a rate of $2.94 per 1,000 gallons of water consumed.