Document # | Public Document # | Document Type | Date Issued Sort ascending | Description |
---|---|---|---|---|
25-1 | 25-37 | Tax Bulletins | 03/17/2025 | Virginia's Interest Rates Will Remain The Same For The Second Quarter of 2025 |
25-26 | 25-26 | Rulings of the Tax Commissioner | 02/18/2025 | Fabrication: Fabricating Contractor; Dual Role Fabricator; Documentation |
25-23 | 25-23 | Rulings of the Tax Commissioner | 02/18/2025 | Audit: Incomplete Appeal - No alleged error in assessment |
25-27 | 25-27 | Rulings of the Tax Commissioner | 02/18/2025 | Gross Proceeds: Mixed Transaction - Tangible and Real Property ; Audit:Taxpayer Records - Documentation Requirements |
25-24 | 25-24 | Rulings of the Tax Commissioner | 02/18/2025 | Administration: Application for Correction - Incomplete |
25-28 | 25-28 | Rulings of the Tax Commissioner | 02/18/2025 | Adjudication & Resolution: Application for Correction - Filing Deadline Not Met |
25-25 | 25-25 | Rulings of the Tax Commissioner | 02/18/2025 | Administration: Appeals - Not Timely Filed |
25-22 | 25-22 | Rulings of the Tax Commissioner | 02/17/2025 | Exemption: Services - Separately Stated Labor; True Object Test;Sales: Rental - Recreational Equipment; Taxable - Comingled Transaction |
25-20 | 25-20 | Rulings of the Tax Commissioner | 02/13/2025 | Tangible: Administration - Timely Reconsideration, Statute of Limitations |
25-21 | 25-21 | Rulings of the Tax Commissioner | 02/13/2025 | Exemption: Services - Interior Decorators; Sales Price - Markups |
25-16 | 25-16 | Rulings of the Tax Commissioner | 02/12/2025 | Administration: Audits - Do Not Look Behind IRS Audit |
25-13 | 25-13 | Rulings of the Tax Commissioner | 02/12/2025 | Credit: Recycling Equipment - No Credit Allowed for Prior Year Payments |
25-17 | 25-17 | Rulings of the Tax Commissioner | 02/12/2025 | Business: Retailer Not Subject to Tax - Florist; Refund: Protective Claim or Amended Return? - TP has been filing in error and requests refunds |
25-14 | 25-14 | Rulings of the Tax Commissioner | 02/12/2025 | Bundled Transaction: True Object Test - Not Applicable When No Services Provided |
25-18 | 25-18 | Rulings of the Tax Commissioner | 02/12/2025 | Administration: Collection - Limitations Period; Reconsideration - Requirements |
25-15 | 25-15 | Rulings of the Tax Commissioner | 02/12/2025 | Sales and Use: Sales Price - Lease; Real and Tangible Personal Property |
25-19 | 25-19 | Rulings of the Tax Commissioner | 02/12/2025 | Exemption: Advertising - Direct Mail Purchases from an out-of-state advertising vendor |
25-12 | 25-12 | Rulings of the Tax Commissioner | 02/12/2025 | Statute of Limitations: Refund Denied - Medical Issues |
25-6 | 25-6 | Rulings of the Tax Commissioner | 01/15/2025 | Deduction: Itemized - Charitable |
25-7 | 25-7 | Rulings of the Tax Commissioner | 01/15/2025 | Administration: Appeal - Jurisdiction |
25-8 | 25-8 | Rulings of the Tax Commissioner | 01/15/2025 | Contractor: Fabrication - Dual Capacity Operator Primary Purpose Rule; One Time Credit - Erroneous Sales Tax Collection Against Use Tax Assessment |
25-9 | 25-9 | Rulings of the Tax Commissioner | 01/15/2025 | Classification: Contractors - Fence and Patio Installation |
25-10 | 25-10 | Rulings of the Tax Commissioner | 01/10/2025 | Administration: Appeal - Jurisdiction |
25-11 | 25-11 | Rulings of the Tax Commissioner | 01/10/2025 | Administration: Appeal - Jurisdiction |
25-1 | 25-1 | Rulings of the Tax Commissioner | 01/10/2025 | Ruling: Exempt Food Sales - Preschools, Daycares, Private Schools and Public Charter Schools |