Electric Utility Consumption Tax
Effective January 1, 2001, the State of Virginia mandated that in addition to consumer utility taxes, purchasers of electric utility services are also subject to a consumption tax. This tax must be charged to monthly consumers by the electric service providers. The tax, as charged includes two state components and one local component. Electric service providers must remit the local component directly to the City of Hampton no later than the last day of the month following the month of collection. The state components must be remitted to the State Corporation Commission.
The state and local rates are as follows:
| Usage (In kWhs) | State | Special Regulatory (State) | Local |
|---|---|---|---|
| Up to 2,500 | $0.00102/kWh | $0.00015/kWh | $0.00038/kWh |
| Over 2,500 up to 50,000 | $0.00065/kWh | $0.00010/kWh | $0.00024/kWh |
| Over 50,000 | $0.00050/kWh | $0.00007/kWh | $0.00018/kWh |
Returns and remittances should be mailed to:
Commissioner of the Revenue
Attn: Excise Tax
P.O. Box 636
Hampton, VA 23669
Electric Utility Consumption filing form is available here.
If you have any questions regarding this information, please call the Office of the Commissioner of the Revenue at (757) 727-6700 or E-mail.
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