Document # Public Document # Document Type Date Issued Description
24-126 24-126 Rulings of the Tax Commissioner 01/09/2025 Audit : Taxpayer Records - Failure to Produce Documents ; Information Available After Audit Is Closed
24-148 24-148 Rulings of the Tax Commissioner 12/19/2024 Estimated Assessment : Exceptions - Burden of Proof
24-144 24-144 Rulings of the Tax Commissioner 12/18/2024 Credit; Contractor: Erroneously collected and remitted taxes
24-146 24-146 Rulings of the Tax Commissioner 12/18/2024 Contractor: One-time Credit - Erroneous Sales Tax Collection Against Use Tax Assessment
24-145 24-145 Rulings of the Tax Commissioner 12/18/2024 Assessment: Converted - Responsible Officer Penalty Overturned, Change of Ownership
24-147 24-147 Rulings of the Tax Commissioner 12/18/2024 Credit: Sales Tax Improperly Collected/Remitted - Consuming Contractor
24-143 24-143 Rulings of the Tax Commissioner 12/16/2024 Contractors: Government - Real Verses Tangible Property ; Exemption : Government ; Resale
24-142 24-142 Rulings of the Tax Commissioner 12/16/2024 Administration : Records - Failure to Provide Documentation to Audit Staff
24-135 24-135 Rulings of the Tax Commissioner 12/13/2024 Credit: Qualified Equity & Subordinated Debt Investments - Late Filed Application
24-133 24-133 Rulings of the Tax Commissioner 12/13/2024 Subtractions: Retirement Income - Thrift Savings Plan
24-136 24-136 Rulings of the Tax Commissioner 12/13/2024 Residency: Domicile - Did Not Abandon Virginia
24-141 24-141 Rulings of the Tax Commissioner 12/13/2024 Contractor: Fabrication - Manufacturing Blinds ; Cost of Property
Retailer: Collection - Operating in Dual Capacity ; Primary Purpose Test
24-137 24-137 Rulings of the Tax Commissioner 12/13/2024 Credit: Research & Development; Capped Credit - Late Filed Application
24-131 24-131 Rulings of the Tax Commissioner 12/13/2024 Administration: Reconsideration - Failure to Meet Reconsideration Criteria
24-134 24-134 Rulings of the Tax Commissioner 12/13/2024 Credit: Qualified Equity & Subordinated Debt - Application Filing Deadline
24-138 24-138 Rulings of the Tax Commissioner 12/13/2024 Credit: Qualified Equity & Subordinated Debt Investments - Late Filed Application
24-140 24-140 Rulings of the Tax Commissioner 12/13/2024 Exemption: Durable Medical Equipment - Invalid Certificate ; Patient Specific Information Requirement Not Met
24-130 24-130 Rulings of the Tax Commissioner 12/12/2024 Retailer: Manufactured Signs - 2005 Law Change;
Exemption: Church - Mission Requirements Strictly Construed
24-129 24-129 Rulings of the Tax Commissioner 12/11/2024 Administration: Amended Returns - Extended Due Date;
Addition: Intangible Expense - Interest
24-128 24-128 Rulings of the Tax Commissioner 12/11/2024 Allocation and Apportionment: Single Sales Factor - Election on Amended Return
24-8 24-127 Tax Bulletins 12/04/2024 Administration: Tax Bulletin - Virginia’s interest rates will change for the first quarter of 2025
24-122 24-122 Rulings of the Tax Commissioner 11/18/2024 Administration : Appeals - Timely Filing
24-123 24-123 Rulings of the Tax Commissioner 11/18/2024 Contractor: One-Time Credit - Erroneous Sales Tax Collection Against Use Tax Assessment; Sales at Retail - Credit for Tax Paid on Purchase
24-124 24-124 Rulings of the Tax Commissioner 11/18/2024 Assessment : Converted - Responsible Party Penalty
24-121 24-121 Rulings of the Tax Commissioner 11/18/2024 Refund Denial : Reconsideration - Timeliness; Documentation