Document # Public Document # Document Type Date Issued Description
23-102 23-102 Rulings of the Tax Commissioner 08/24/2023 Exemption: Agricultural - Orchard and Winery, Support Posts, Grape Vine Trellis
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
23-98 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
23-100 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
23-95 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
23-94 23-94 Rulings of the Tax Commissioner 08/09/2023 Administration: Return- Change in Taxable Year
23-93 23-93 Rulings of the Tax Commissioner 08/03/2023 Classification: Consistency - Request for Change
Tangible: Machinery & Tools - Mining Defined
23-89 23-89 Rulings of the Tax Commissioner 08/03/2023 Administration: Refund Request - Direct Pay Permit; Front-End Agreement; Audit by Department Required
23-91 23-91 Rulings of the Tax Commissioner 08/03/2023 Administration: Refund Request - Direct Pay Permit; Front-End Agreement; Audit by Department Required
23-90 23-90 Rulings of the Tax Commissioner 08/03/2023 Administration: Refund Request - Direct Pay Permit; Front-End Agreement; Audit by Department Required
23-92 23-92 Rulings of the Tax Commissioner 08/03/2023 Exemption: Data Center - Power Distribution and Other Electrical Equipment
23-88 23-88 Rulings of the Tax Commissioner 07/31/2023 Guidelines for the Classification of Workers
23-49 23-49 Rulings of the Tax Commissioner 07/25/2023 Types of Instruments: Deeds of Trust - Refinance
23-87 23-87 Rulings of the Tax Commissioner 07/14/2023 Exemption: Nonprofit Schools - Fundraisers; Book Fairs
23-86 23-86 Rulings of the Tax Commissioner 07/13/2023 Residency: Domicile - Failure to Establish Intent to Abandon Virginia
23-83 23-83 Rulings of the Tax Commissioner 07/13/2023 Administration: Appeal - Reconsideration, Criteria Not Met
Residency: Domicile - Failure to Abandon
23-84 23-84 Rulings of the Tax Commissioner 07/13/2023 Residency: Domicile - Failure to Establish Intent to Change
Administration: Reciprocity - Dual Residency
Credit: Taxes Paid to Another State - Maryland
23-85 23-85 Rulings of the Tax Commissioner 07/13/2023 Residency: Domicile - Establishment of Intent to Abandon Virginia
23-82 23-82 Rulings of the Tax Commissioner 07/13/2023 Residency: Domicile - Military Spouse
23-80 23-80 Rulings of the Tax Commissioner 07/06/2023 Gross Receipts: Consultant - Reimbursed Travel Expenses
23-78 23-78 Rulings of the Tax Commissioner 07/06/2023 Disposable Plastic Bag Tax: Requirements to Collect - Non-Profit Business Operating on Federal Property
23-79 23-79 Rulings of the Tax Commissioner 07/06/2023 Administration: Return - Filing Due Date for Short Taxable Years
Assessment: Penalty - Late Filing
23-76 23-76 Rulings of the Tax Commissioner 07/06/2023 Sales: Retail - Parts Installed By Automobile Repair Shop
Exemption: Services - Repair Service Charges Bundled With Tangible Personal Property.