Rate of Tax
Section 58.1-2900 of the Code of Virginia sets forth the Consumption Tax Rates for Electricity based on Kilowatt Hours (kWh) as follows:
For additional information please contact The Commissioner of the Revenue.
- Each consumer of electricity in the Commonwealth shall pay electric utility consumption tax on all electricity consumed per month not in excess of 2,500 kWh at the rate of $0.00155 per kWh. State Rate $.00102 Special Regulatory Rate $0.0015 Local Rate $0.00038
- Each consumer of electricity in the Commonwealth shall pay electric utility consumption tax on all electricity consumed per month in excess of 2,500 kWh but not in excess of 50,000 kWh at the rate of $0.0099 per kWh. State Rate $0.00065 Special Regulatory Rate $0.00010 Local Rate $0.00024
- Each consumer of electricity in the Commonwealth shall pay electric utility consumption tax on all electricity consumed per month in excess of 50,000 kWh at the rate of $0.00075 per kWh. State Rate $0.00050 Special Regulatory Rate $0.00007 Local Rate $0.00018
- Each consumer of natural gas in the Commonwealth shall pay tax on the consumption of all natural gas consumed per month not in excess of 500 CCF (CCF equals 100 cubic feet) at the following rates:
- State Consumption Tax Rate of $0.0135 per CCF.
- Local (Roanoke City) Consumption Tax Rate of $0.004 per CCF.
- A special regulatory tax rate of up to $0.002 per CCF. Roanoke City only receives the "Local" portion of the tax. The other two portions of the tax are paid to the state.