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Ezel / Tax Rulings / VA
VA P.D. 13-57 General Provisions Retail Sales and Use Tax 2013-05-01

Can Virginia Public Document 13-57 still be used as the Department's 2013 sales-tax-change guidance?

Short answer: No. Virginia's official page states that P.D. 13-57 was superseded by revised Guidelines issued as P.D. 13-103 on June 14, 2013. The revision followed legal advice that the additional 0.7% Northern Virginia and Hampton Roads regional sales tax would not apply in Gloucester and Surry Counties.

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This page answers the general question as of 2013. Ezel answers yours, under current Virginia tax law, with citations.

Currency note: this ruling is from 2013
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This page records an official Virginia Department of Taxation supersession notice, not the text of the original May 1, 2013 guidelines. The Department expressly replaced P.D. 13-57 with revised P.D. 13-103 after correcting the treatment of Gloucester and Surry Counties. Do not use P.D. 13-57 as operative guidance; consult the revised document and current law. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Virginia's official page says these May 1, 2013 guidelines were superseded and should not be used as the operative version. The Department received legal advice that Gloucester and Surry Counties were not subject to the new 0.7% regional retail sales and use tax.

The Department replaced P.D. 13-57 with revised Guidelines issued as P.D. 13-103 on June 14, 2013. The official page does not reproduce the original guidelines; it preserves only the supersession notice.

What this means for you

  • Do not rely on P.D. 13-57 for the final 2013 locality list or implementation rules.
  • Use P.D. 13-103 for the Department's revised historical guidance.
  • Gloucester and Surry were the correction identified in the official notice.
  • Current sales-tax rates and regional rules still require separate verification.

Common questions

Q: Is P.D. 13-57 still operative?
A: No. The Department says it was superseded.

Q: What replaced it?
A: Revised Guidelines issued as P.D. 13-103 on June 14, 2013.

Q: Why was it replaced?
A: To reflect that the 0.7% regional tax would not apply in Gloucester and Surry Counties.

Citations and references

  • Virginia Public Documents 13-57 and 13-103.

Subject

Guidelines for the Retail Sales and Use Tax Changes Enacted in the 2013 General Assembly Session

Source

Original ruling text

The Department of Taxation has received legal advice that the new 0.7 percent additional Retail Sales and Use Tax that will be imposed in the Northern Virginia and Hampton Roads Regions will not be imposed in the Counties of Gloucester and Surry. The Guidelines issued as Public Document 13-57 on May 1, 2013 have been superseded by the revised Guidelines issued on June 14, 2013 as Public Document 13-103.

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