Document # Public Document # Document Type Date Issued Description
22-111 22-111 Rulings of the Tax Commissioner 06/09/2022 Residency: Domicile - Failure to Establish New Domicile, Reciprocity - Dual Residency with Maryland
Credit: Out-Of-State - Maryland
22-108 22-108 Rulings of the Tax Commissioner 06/09/2022 Administration : Documentation - Required Taxpayer Records, Failure to Provide Information During Audit
22-112 22-112 Rulings of the Tax Commissioner 06/09/2022 Administration; Assessment - Official Notice, Appeals - 90 Day Period of Limitations
22-109 22-109 Rulings of the Tax Commissioner 06/09/2022 Administration : Statute of Limitations - Amended Return Refund, Correction or Audit by Another State
22-106 22-106 Rulings of the Tax Commissioner 06/01/2022 Residency: Domicile - Military Spouse
22-101 22-101 Rulings of the Tax Commissioner 06/01/2022 Exemption : Certificates - Failure to obtain an exemption certificate at the time of sale; Services - taxable services in connection with the sale of tangible personal property
Administration : Audit Methodology - Sampling Technique, Burden of Proof
22-107 22-107 Rulings of the Tax Commissioner 06/01/2022 Subtraction: Moving Expenses - Tax Cuts and Jobs Act
22-104 22-104 Rulings of the Tax Commissioner 06/01/2022 Classification: Contractor - Business Service, Wholesale; Multiple Businesses
22-99 22-99 Rulings of the Tax Commissioner 06/01/2022 Exemption : Media - Direct mailing, Printing, Services, Out of state printer sending direct mail to end users in Virginia
22-105 22-105 Rulings of the Tax Commissioner 06/01/2022 Subtraction: Disallowed Out-of-State Severance and Vacation Pay
22-100 22-100 Rulings of the Tax Commissioner 06/01/2022 Exemption: Labor Charges; Sales to Government Entities - Tax assessed for lump sum billing charges and sales not substantiated by exemption certifucates
22-8 22-102 Tax Bulletins 05/31/2022 Virginia's Interest Rates will Change for the Third Quarter of 2022
22-97 22-97 Rulings of the Tax Commissioner 05/26/2022 Subtraction : Subpart F Income - Pass-Through Entity
Federal Adjusted Gross Income (FAGI): Tax Cuts and Jobs Act (TCJA) - Untaxed Foreign Profits
Pass-Through Entity: Modifications - Subtractions
22-98 22-98 Rulings of the Tax Commissioner 05/26/2022 Administration: Returns - Filing Requirements, College Student
22-96 22-96 Rulings of the Tax Commissioner 05/26/2022 Administration: Audits - Reporting Federal Changes; Interest - Interest Not Waived
22-90 22-90 Rulings of the Tax Commissioner 05/11/2022 Administration: Returns - Amended, Review and Documentation Requirements
22-94 22-94 Rulings of the Tax Commissioner 05/11/2022 Deduction: Itemized - Employee Business Expenses; Expenses Reportable on Schedule C
22-95 22-95 Rulings of the Tax Commissioner 05/11/2022 Exemption : Service - True Object Test, Repair or Maintenance - Saw Sharpening
21-171 Rulings of the Tax Commissioner 05/11/2022 Court Case : Exemption - Software, Equipment (Internet Service Provider Broadcasting and Amplification), Services
Administration : Interest - Refund
22-93 22-93 Rulings of the Tax Commissioner 05/05/2022 Virginia Taxable Income: Computation - Fixed Date Conformity Adjustments
Subtractions: Unemployment Benefits - American Rescue Plan Act (ARPA)
22-91 22-91 Rulings of the Tax Commissioner 05/05/2022 Residency : Part Year - Filing Requirements
Administration: Returns - Proper Return
22-88 22-88 Rulings of the Tax Commissioner 05/05/2022 Sales or Use : Real Property vs. Tangible Personal Property:
Exemption : Sale for Resale -Exemption Certificates, Shipping, Services
22-92 22-92 Rulings of the Tax Commissioner 05/05/2022 Residency: Domicile - Other State, Failure to Document Intent
22-89 22-89 Rulings of the Tax Commissioner 05/05/2022 Administration: Documentation - Unavailable Evidence
22-86 22-86 Rulings of the Tax Commissioner 04/28/2022 Exemption : Durable Medical Devices - Bulk Purchases
Administration : Appeal - Reliance on Previous Audit