Document # Public Document # Document Type Date Issued Description
23-111 23-111 Rulings of the Tax Commissioner 10/19/2023 Administration: Appeal - Reconsideration Request Not Timely Filed, Departments Responsibility In Issuing Assessments
23-113 23-113 Rulings of the Tax Commissioner 10/19/2023 Definite Place of Business: Office At Residence - Virtual Facility - Foreign Location;
Situs: Data Services - Statutory Method, Payroll Apportionment, Use of Income Tax Sales Factor;
Deductions: Out of State - Eligible Receipts, Computation
23-110 23-110 Rulings of the Tax Commissioner 10/19/2023 Residency: Domicile - Failure to Establish Intent to Change to Virginia, Lack of Physical Presence
23-117 23-117 Rulings of the Tax Commissioner 10/19/2023 Exemption: Bullion & Legal Tender - Purchases of Silver Flatware
23-114 23-114 Rulings of the Tax Commissioner 10/19/2023 Deductions: Itemized - Charitable, Income Tax Limitation;
Schedule C - Business Expenses
23-115 23-115 Rulings of the Tax Commissioner 10/19/2023 Exemption: Services - Maintenance Contracts for Labor and Tangible Personal Property
23-112 23-112 Rulings of the Tax Commissioner 10/19/2023 Gross Receipts: Retail Sales - Sales of Affiliated Entity;
Definite Place of Business: Designated In Store Computer Ordering Station or Kiosk
Administration: Authority to Impose Tax - Affiliate Sales
23-116 23-116 Rulings of the Tax Commissioner 10/19/2023 Exemption: Services - Installation Into Real Property, Wireless and Hardwired Security Systems, Home Audio Visual Entertainment Systems and Cabling
23-124 23-124 Rulings of the Tax Commissioner 10/17/2023 Food Donation Tax Credit Guidelines
23-107 23-107 Rulings of the Tax Commissioner 10/05/2023 Residency: Part Year - Income Attributable to Virginia, Other States Returns, Taxpayer Records
Credit: Tax Paid to Another State - Limitation of Part Year Residents
Administration: Reciprocity - Maryland, Income Eligible for Credit
23-106 23-106 Rulings of the Tax Commissioner 10/05/2023 Residency: Domicile - Intent to Change to Virginia Established,
Part Year - Residency Start Date, Income Attributable to Virginia
23-108 23-108 Rulings of the Tax Commissioner 10/05/2023 Administration: Refund Request - Direct Pay Permit; Front-End Agreement; Audit by Department Required
23-8 23-109 Tax Bulletins 10/03/2023 Changes to Virginia's Pass-Through Entity Tax
23-65 23-65 Legislative Summaries 09/15/2023 2023 Legislative Summary
23-7 23-105 Tax Bulletins 09/08/2023 Virginia’s Interest Rates Will Change for the Fourth Quarter of 2023
23-103 23-103 Rulings of the Tax Commissioner 08/31/2023 Deduction: Itemized - Medical Expenses for Part-Year Residents
23-104 23-104 Rulings of the Tax Commissioner 08/31/2023 Administration: Appeal - Scope Limited To Errors With Assessments
Amended Return - Statute of Limitations
23-101 23-101 Rulings of the Tax Commissioner 08/24/2023 Administration: Audit - Sampling Technique, Error Factor, Isolated or Unusual Purchase;
Offer in Compromise - Doubtful Liability;
Penalty - Alternative Method Compliance Ratio, Amnesty, Waiver
23-102 23-102 Rulings of the Tax Commissioner 08/24/2023 Exemption: Agricultural - Orchard and Winery, Support Posts, Grape Vine Trellis
23-100 23-100 Rulings of the Tax Commissioner 08/17/2023 Administration: Audit - Expense Purchases, Erroneously Collected Tax, Non-Filer Assessment Credits
Assessment Penalty & Interest - Tax Collected Not Remitted
23-98 23-98 Attorney General's Opinion 08/17/2023 Classification: Repair, Personal, Business and Other Services - Linguistics and Software Development
Definite Place of Business: Business Address - Continuous Course of Dealing
Situs: Statutory Method - Services
23-99 23-99 Rulings of the Tax Commissioner 08/17/2023 Exemptions: Resale Certificates - Certificates On File, Certificates Obtained After Audit, Good Faith; Reasonable Care and Judgment
Administration: Audit - Sampling
Assessment: Interest - Abatement
23-94 23-94 Rulings of the Tax Commissioner 08/09/2023 Administration: Return- Change in Taxable Year
23-95 23-95 Rulings of the Tax Commissioner 08/09/2023 Subtractions: Retirement Income - Bailey Settlement, Capital Gains - Real Property; Credits: Tax Paid to Another State - North Carolina
23-96 23-96 Rulings of the Tax Commissioner 08/09/2023 Audit: Taxpayer Records - Failure to Retain or Provide Documentation