Department of Taxation [161]
Secretarial Area: Finance
Operating Budget Summary
This table shows the Governor's proposed budget for the next two years and the agency's official budget for the previous six years.
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Biennium Fiscal Year Source GF NGF Total
2014-2016 2015 Chapter 732, 2016 Acts of Assembly $91,784,551 $13,570,577 $105,355,128
2014-2016 2016 Chapter 732, 2016 Acts of Assembly $92,555,814 $13,975,577 $106,531,391
2016-2018 2017 Chapter 1, 2018 Acts of Assembly $94,456,144 $12,133,180 $106,589,324
2016-2018 2018 Chapter 1, 2018 Acts of Assembly $94,889,418 $12,034,342 $106,923,760
2018-2020 2019 Chapter 1283, 2020 Acts of Assembly $101,948,266 $12,310,705 $114,258,971
2018-2020 2020 Chapter 1283, 2020 Acts of Assembly $101,457,127 $12,267,283 $113,724,410
2020-2022 2021 Chapter 552, 2021 Acts of Assembly, Special Session I $107,110,104 $12,482,691 $119,592,795
2020-2022 2021 Previous Legislative Appropriation $107,110,104 $12,482,691 $119,592,795
2020-2022 2021 Governor's Amendments $0 $0 $0
2020-2022 2021 General Assembly Adjustments $0 $0 $0
2020-2022 2022 Chapter 552, 2021 Acts of Assembly, Special Session I $107,702,426 $12,482,691 $120,185,117
2020-2022 2022 Previous Legislative Appropriation $107,467,791 $12,482,691 $119,950,482
2020-2022 2022 Governor's Amendments $234,635 $0 $234,635
2020-2022 2022 General Assembly Adjustments $0 $0 $0
Positions Budget Summary
Biennium Fiscal Year Source GF NGF Total
2014-2016 2015 Chapter 732, 2016 Acts of Assembly 893.00 47.00 940.00
2014-2016 2016 Chapter 732, 2016 Acts of Assembly 883.00 57.00 940.00
2016-2018 2017 Chapter 1, 2018 Acts of Assembly 883.00 57.00 940.00
2016-2018 2018 Chapter 1, 2018 Acts of Assembly 880.00 56.00 936.00
2018-2020 2019 Chapter 1283, 2020 Acts of Assembly 894.00 56.00 950.00
2018-2020 2020 Chapter 1283, 2020 Acts of Assembly 897.00 56.00 953.00
2020-2022 2021 Chapter 552, 2021 Acts of Assembly, Special Session I 905.00 56.00 961.00
2020-2022 2021 Previous Legislative Appropriation 905.00 56.00 961.00
2020-2022 2021 Governor's Amendments 0.00 0.00 0.00
2020-2022 2021 General Assembly Adjustments 0.00 0.00 0.00
2020-2022 2022 Chapter 552, 2021 Acts of Assembly, Special Session I 905.00 56.00 961.00
2020-2022 2022 Previous Legislative Appropriation 905.00 56.00 961.00
2020-2022 2022 Governor's Amendments 0.00 0.00 0.00
2020-2022 2022 General Assembly Adjustments 0.00 0.00 0.00
Operating Budget Addenda (in order of greatest impact)
Increase funding to participate in the Virginia Facilitated Enrollment Program Decision Package
  Increases general fund appropriation for participation in the Virginia Health Benefit Exchange. This funding will be used to update the agency's internal tax systems to comply with the legislation that was passed during the 2020 General Assembly session.
 
  FY FY
General Fund $0 $234,635
Adjust Land Preservation Tax Credit limit sunset date Decision Package
  This amendment makes a technical language change in § 3-5.19 (Land Preservation Tax Credit Claimed) to extend the sunset date regarding the limit on the amount of land preservation tax credit that may be claimed by individual taxpayers per year. (§ 3-5.19)
Establish Wayfair-type Nexus standards on Other Tobacco Products Remote Sellers Decision Package
  Modifies language in § 3-5.21 (Cigarette Tax, Tobacco Products Tax and Tax on Liquid Nicotine) to apply the Wayfair nexus standard for remote sellers under Retail Sales and Use Tax to Distributors under the Tobacco Products Tax. (§ 3-5.21)
Implement tobacco products tax on heated tobacco products Decision Package
  Modifies language in § 3-5.21 (Cigarette Tax, Tobacco Products Tax and Tax on Liquid Nicotine) to implement the tobacco products tax pursuant to § 58.1-1021.02 of the Code of Virginia to heated tobacco products. Heated tobacco products would be taxed at a rate of 2.25 cents per stick beginning January 1, 2021. Additional language under Item 282 allows the Department of Taxation to recover administrative costs of implementing this tax from tobacco products tax revenue. (Item 282 and § 3-5.21)


p3_bullets - Official Enacted Budget - 06-07-2025 17:32:55