I am a manufacturer with idle equipment. How do I report idle machinery and tools (M&T)?
To report idle M&T, please complete an Idle Machinery and Tools Declaration. If a manufacturer has M&T that was idle before January 1 of the prior tax year, the manufacturer must notify the Commissioner of the Revenue's office in writing by April 1 of the current tax year so that it may be exempted from local property taxes. The M&T must have been idle on January 1 of the current tax year and there is no prospect that such M&T will be returned to use during the current tax year.


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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1. How do I file my local business taxes?
2. How soon after the first of the year may I file?
3. Is there a late filing penalty for failure to file a return by the prescribed deadline?
4. How do I authorize someone else to file or act for my business?
5. I don't have a computer. How do I file?
6. I would like to send my information overnight, but UPS, FedEx, etc. will not use a Post Office Box for the address. What address do I use?
7. In reviewing the information I supplied to your office, I realized that I filed incorrectly. How do I make necessary changes?
8. What do I need to do to get my name corrected on my business tax account?
9. How do I change or correct my address on my accounts?
10. What do I need to do to close my business?
11. I am a manufacturer with idle equipment. How do I report idle machinery and tools (M&T)?
12. I operate a car wash. How do I report the equipment used in the cleaning of motor vehicles for business personal property tax (BPPT) purposes?
13. I need guidance on how to create and maintain an asset list.
14. I am a Bed and Breakfast Business Owner. Do I need to file and pay on property that I use both personally and for my business?
15. I need more business tax information on running a Bed and Breakfast in Loudoun County.