Virginia Regulatory Town Hall
Department of Taxation
Guidance Document Information
Title Single Sales Factor Election for Manufacturers Guidelines
Document ID Corporate
Summary These guidelines provide guidance to manufacturing companies regarding the modification to Virginia’s corporate apportionment formula for manufacturers under Va. Code § 58.1-422. These guidelines complement the Department’s existing Corporate Apportionment Formula Regulations (23 Virginia Administrative Code (“VAC”) 10-120-10, et seq.).
Effective Date 1/7/2013
pdf View document text     Posted On 12/14/2017                 Document on Town Hall
Explanation or Citations 2009 House Bill 2437 (Chapter 821) 2012 House Bill 460 (Chapter 427)

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