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    Document Summary
    - Report Published -

    House Document No. 32
    PUBLICATION YEAR 2005

    Document Title
    Economic Impact of Nonstate Agency Cultural Institutions on the Commonwealth of Virginia

    Author
    Department of Taxation

    Enabling Authority
    HJR 82 (2004)

    Executive Summary
    The 2004 General Assembly’s House Joint Resolution 82 directed the Department of Taxation to “collect sales tax data pertaining to the economic impact of nonstate agency cultural institutions on the Commonwealth.” The scope of the data collection was limited to businesses in the immediate vicinity of institutions receiving $50,000 or more in state funds in one or more of the last five years, and located in the Cities of Norfolk, Lynchburg, Richmond, and Roanoke, and the County of Fairfax.

    The report shows there is no discernable correlation between the amount of appropriations to nonstate agency cultural institutions and the amount of sales tax collected by nearby businesses.