{"id":194,"date":"2012-06-29T21:31:26","date_gmt":"2012-06-29T21:31:26","guid":{"rendered":"http:\/\/www.websitefix.net\/clients\/Generic\/?page_id=194"},"modified":"2019-11-20T17:26:40","modified_gmt":"2019-11-20T17:26:40","slug":"state-tax-system","status":"publish","type":"page","link":"https:\/\/www.sunraydirect.com\/HamptonRoadsVA3\/?page_id=194","title":{"rendered":"State Tax System"},"content":{"rendered":"

TAX & LICENSE \/ STATE TAX SYSTEM<\/strong><\/p>\n

State Income Tax<\/strong><\/p>\n

VIRGINIA<\/strong><\/p>\n

Residents of Virginia are required to file an individual income tax return if their gross income is over the filing threshold. The adjusted gross income for the Commonwealth of Virginia is calculated in the same way as the federal adjusted gross income plus any Virginia additions and minus any Virginia subtractions. Virginia adjusted gross income does not include standard or itemized deductions, the child and dependent care expense deduction, or personal exemptions. If your income is below the filing threshold for your filing status but Virginia income tax was withheld from any payments you received, it is possible to file a return to apply for a full refund of the Virginia individual income tax withheld.<\/p>\n

For questions or further details on taxation in Virginia, contact the following offices:<\/p>\n

Virginia Department of Taxation<\/strong>
\n804-367-8031
\nwww.tax.virginia.gov<\/a><\/p>\n

 <\/strong><\/p>\n

NORTH CAROLINA<\/strong><\/p>\n

North Carolina imposes a state income tax on a variable scale that takes into consideration the taxpayer’s filing status and income level. The tax rate varies from 6 to 7.75 percent. Exemptions and credits apply, depending upon each taxpayer’s individual situation. For more information on income tax in North Carolina, contact:<\/p>\n

North Carolina Department of Revenue<\/strong>
\n877-252-3052
\nwww.dor.state.nc.us<\/a><\/p>\n

 <\/strong><\/p>\n

State Sales Tax<\/strong> <\/strong><\/p>\n

VIRGINIA<\/strong>
\nThe Commonwealth of Virginia imposes a minimum of 4 percent sales tax, although an addition 1 percent represents taxation from local jurisdictions so the tax may be slightly higher than 5 percent in certain localities. Local jurisdictions may also levy a tax on food, lodging, and entertainment at 1.5%. Your local Commission of Revenue can provide the exact tax rate in your city or county. Virginia returns one-third of the state sales tax to the localities in support of education. The amount of state tax that each locality receives is based on the school age population. Local taxes are distributed for general operating purposes and are based on the amount of sales in that locality.<\/p>\n

 <\/p>\n

NORTH CAROLINA<\/strong><\/p>\n

North Carolina imposes a 4.75 percent state sales tax, although local jurisdictions can add additional sales taxes. Sales taxes are collected by the retailer and paid by the consumer. Use taxes are paid directly by residents to the Department of Revenue on items that were purchased out-of-state (such as catalog or Internet sales) where tax was not collected, and the items are being used in North Carolina. The use tax is the same as the sales tax would have been if the item had been purchased in North Carolina and is included on the income tax form.<\/p>\n

Sales Tax Holiday<\/strong>
\nClothing, footwear, and school supplies that sell for less than $100 per item and computers, printers, printer supplies, and educational software that sells for less than $3,500 per item are exempt from sales taxes between 12:01 A.M. on the first Friday in August and 11:59 P.M. the following Sunday. For more information on the Sales Tax Holiday or general questions about sales and use taxes, contact:<\/p>\n

Sales & Use Tax<\/strong>
\n877-242-3052
\nwww.dor.state.nc.us<\/a><\/p>\n

 <\/p>\n

Property Tax<\/strong> <\/strong><\/p>\n

VIRGINIA <\/strong><\/p>\n

Property tax is assessed on all taxable real and personal property. Although laws differ between localities, the definition of \u201creal property\u201d includes real estate (both business and residential), mobile homes, boats, unregistered automobiles, motorcycles, trailers, business equipment and airplanes. Personal property tax rates range from $3.50 to $4.50 per $100 of assessed value. To confirm the rate in your locality, contact the Commissioner of Revenue.<\/p>\n

Commissioners of the Revenue<\/strong><\/p>\n

Chesapeake<\/strong>
\n306 Cedar Road
\n757-382-6455
\nwww.cityofchesapeake.net<\/a><\/p>\n

City of Hampton<\/strong>
\nOne Franklin Street
\n757-727-6183
\nhttp:\/\/hampton.gov<\/a><\/p>\n

Isle of Wight County<\/strong>
\n17090 Monument Circle
\n757-365-6222
\nwww.co.isle-of-wight.va.us<\/a><\/p>\n

James City County<\/strong>
\n101 Mounts Bay Road
\n757-253-6695
\nwww.jamescitycountyva.gov<\/a><\/p>\n

Newport News<\/strong>
\n2400 Washington Avenue
\n757-926-8752
\n12912 Jefferson Avenue
\n757-886-7671
\nwww.nngov.com\/commissioner-of-the-revenue<\/a><\/p>\n

City of Norfolk<\/strong>
\n810 Union Street
\n757-664-7890
\nwww.norfolk.gov<\/a>
\nCity of Poquoson<\/strong>
\n500 City Hall Avenue
\n757-868-3020
\nwww.ci.poquoson.va.us<\/a><\/p>\n

City of Portsmouth<\/strong>
\n801 Crawford Street
\n757-393-8771
\nwww.portsmouthva.gov<\/a><\/p>\n

City of Suffolk<\/strong>
\n442 West Washington Street
\n757-514-4260
\nwww.suffolkva.us<\/a><\/p>\n

City of Virginia Beach<\/strong>
\n2401 Courthouse Drive
\n757-385-4251
\nwww.vbgov.com<\/a><\/p>\n

City of Williamsburg<\/strong>
\n401 Lafayette Street
\n757-220-6150
\nwww.williamsburgva.gov<\/a><\/p>\n

York County<\/strong>
\n120 Alexander Hamilton Boulevard
\n757-890-3381
\nwww.yorkcounty.gov\/revenue<\/a><\/p>\n

 <\/p>\n

NORTH CAROLINA<\/strong><\/p>\n

Property taxes in North Carolina are collected by the counties. For almost all the segments of the property tax, January 1 is the tax lien date. An individual owning property as of that date is liable for property taxes in the county where the property is located. The primary exception to this rule is motor vehicle property tax, payable after vehicle registration. For further information regarding property tax, contact your local assessor in the property tax office. The Department of Revenue’s Property Tax Division is also a good source of information:<\/p>\n

State Property Tax Division<\/strong>
\n877-308-9103
\nwww.dor.state.nc.us<\/a><\/p>\n

Currituck County<\/strong>
\n153 Courthouse Road
\nCurrituck 252-232-2381
\nwww.co.currituck.nc.us<\/a><\/p>\n

Camden County<\/strong>
\n117 North NC343
\nCamden 252-338-6363
\nwww.camdencountync.gov<\/a><\/p>\n

Chowan County<\/strong>
\n305 West Freemason Street
\nEdenton 252-482-8334
\nwww.chowancounty-nc.gov<\/a><\/p>\n

Gates County<\/strong>
\n200 Court Street
\nGatesville 252-357-2411
\nwww.gatescounty.govoffice2.com<\/a><\/p>\n

Hertford County<\/strong>
\n115 Justice Drive
\nWinton 252-358-7815
\nwww.hertfordcountync.gov<\/a><\/p>\n

Pasquotank County<\/strong>
\n203 East Main Street
\nElizabeth City 252-335-4580
\nwww.co.pasquotank.nc.us<\/a><\/p>\n

Perquimans County<\/strong>
\n128 North Church Street
\nHertford 252-426-8484
\nwww.co.perquimans.nc.us<\/a><\/p>\n

 <\/p>\n

Federal Income Tax<\/strong><\/p>\n

Internal Revenue Service<\/strong>
\nInformation 800-829-1040
\nwww.irs.gov<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

TAX & LICENSE \/ STATE TAX SYSTEM State Income Tax VIRGINIA Residents of Virginia are required to file an individual income tax return if their gross income is over the filing threshold. The adjusted gross income for the Commonwealth of Virginia is calculated in the same way as the federal adjusted gross income plus any […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.sunraydirect.com\/HamptonRoadsVA3\/index.php?rest_route=\/wp\/v2\/pages\/194"}],"collection":[{"href":"https:\/\/www.sunraydirect.com\/HamptonRoadsVA3\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunraydirect.com\/HamptonRoadsVA3\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/HamptonRoadsVA3\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/HamptonRoadsVA3\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":7,"href":"https:\/\/www.sunraydirect.com\/HamptonRoadsVA3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":856,"href":"https:\/\/www.sunraydirect.com\/HamptonRoadsVA3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/856"}],"wp:attachment":[{"href":"https:\/\/www.sunraydirect.com\/HamptonRoadsVA3\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}