Document # | Public Document # | Document Type | Date Issued Sort ascending | Description |
---|---|---|---|---|
23-33 | 23-33 | Rulings of the Tax Commissioner | 03/29/2023 | Credit: Qualified Equity and Subordinated Debt Investments - Application Filing Deadline Enforcement |
23-34 | 23-34 | Rulings of the Tax Commissioner | 03/29/2023 | Administration: Local Appeal - Jurisdiction, Required Procedures |
23-3 | 23-31 | Tax Bulletins | 03/29/2023 | Changes to Virginia's Pass-Through Entity Tax |
23-30 | 23-30 | Rulings of the Tax Commissioner | 03/22/2023 | Administration: Return - Withholding From Another State Credit: Tax Paid to Another State - North Carolina, Border State Credit |
23-29 | 23-29 | Rulings of the Tax Commissioner | 03/16/2023 | Administration: Appeal - Jurisdiction Classification: Truck Drivers - Federal Schedule C |
23-27 | 23-27 | Rulings of the Tax Commissioner | 03/15/2023 | Administration: Assessment - Statute of Limitations On Collections, Liens |
23-28 | 23-28 | Rulings of the Tax Commissioner | 03/15/2023 | Administration: Appeal - Reconsideration Requirements Not Met |
23-26 | 23-26 | Rulings of the Tax Commissioner | 03/15/2023 | Manufacturing Exemption: Equipment - Waste Removal Equipment, Power/Pressure Washer Manufacturing Exemption: Direct Payment Permit - Generally Administration: Penalty and Interest - Waiver |
23-2 | 23-25 | Tax Bulletins | 03/07/2023 | Administration: Tax Bulletin - VIRGINIA’S INTEREST RATES WILL REMAIN THE SAME FOR THE SECOND QUARTER OF 2023 |
23-22 | 23-22 | Rulings of the Tax Commissioner | 03/01/2023 | Exemption: Medicine and Drugs - Reagents/Medical Diagnostic Lab; Virginia Medical Control Act; Hospitals, Clinics, Nursing Homes and Similar Corporations Requirements Not Met Audit: Refund - Separately Stated Labor |
23-23 | 23-23 | Rulings of the Tax Commissioner | 03/01/2023 | Credit: Farm Wineries and Vineyards Tax Credit - Application Filing Deadline Strictly Enforced |
23-20 | 23-20 | Rulings of the Tax Commissioner | 03/01/2023 | Sales: Untaxed Sales - Cigarettes Audit: Documentation - Submitted Documentation of its Cigarette Purchases and Tax Returns for Review. Assessment: Penalty and Interest - Requirements |
23-24 | 23-24 | Rulings of the Tax Commissioner | 03/01/2023 | Deduction: Business Expense - Schedule C Documentation Requirements Deduction: Itemized - Inadequate Documentation |
23-21 | 23-21 | Rulings of the Tax Commissioner | 03/01/2023 | Residency: Domicile - Intent Not Established for Virginia Domicile Residency: Nonresidents - Rental Property |
23-19 | 23-1 | Tax Bulletins | 02/27/2023 | Administration: Tax Bulletin - Important Information Regarding 2022 Virginia Income Tax Returns |
23-16 | 23-16 | Rulings of the Tax Commissioner | 02/21/2023 | Sales Price: Transaction Fees - Credit Card Fees Charged in Connection With Tangible Personal Property Are Taxable |
23-17 | 23-17 | Rulings of the Tax Commissioner | 02/21/2023 | Purchases: Tax Paid to Another State - First Use In Virginia; Audit - Duplicate Exceptions |
23-18 | 23-18 | Rulings of the Tax Commissioner | 02/21/2023 | Administration: Audit - Failure to Provide Documentation Sales: Retail - Dual Operator, Tax Collected Not Remitted - Requirement |
23-15 | 23-15 | Rulings of the Tax Commissioner | 01/23/2023 | Subtraction: Military - National Guard income/Basic Pay |
23-12 | 23-12 | Rulings of the Tax Commissioner | 01/23/2023 | Residency: Domicile - Intent to Change Established |
23-14 | 23-14 | Rulings of the Tax Commissioner | 01/23/2023 | Residency: Domicile - Intent to Change Outside Virginia Established; Part Year - Filing Required When Moving Out Of Virginia |
23-11 | 23-11 | Rulings of the Tax Commissioner | 01/23/2023 | Residency: Domicile - Intent Not Established Credit: Tax Paid Another State |
23-8 | 23-8 | Rulings of the Tax Commissioner | 01/18/2023 | Exemptions: Agricultural - Structural Construction Materials |
23-9 | 23-9 | Rulings of the Tax Commissioner | 01/18/2023 | Sales Price : Rental of Tangible Personal Property Exemption: Services In Connection With Sale - True Object Test; Certificate - Valid Purchased by Church |
23-13 | 23-13 | Rulings of the Tax Commissioner | 01/18/2023 | Administration: Appeal Reconsideration - Buried of Showing Policy was Misapplied Not Met |