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Commissioner of the RevenueAttn: Business Tax1 Harrison St, S.E. , 1st FloorMailstop #32Leesburg, VA 20175
Manufacturers intending to withdraw M&T from service prior to January 1 of the next tax year must notify the Commissioner of the Revenue's office in writing by April 1 of the current tax year. The M&T may not be in use on January 1 of the next tax year and there is no prospect that such M&T will be returned to use during the next tax year.
For each piece of idle M&T, the manufacturer must provide the original purchase price, a brief description, the year of purchase, and the date the M&T became idle.
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Bed and Breakfasts in which the owner is renting their own personal home should list the items that are in the rooms that are advertised for rent. Kitchen appliances do not need to be included as they are exempt per Virginia Code § 58.1-3504. Bed and Breakfasts that offer lodging separate from the owner’s personal home should list furniture and fixtures in the entire building (not appliances)