This library contains Virginia Tax Rulings of the Tax Commissioner, Tax Bulletins, Attorney General Opinions, and Legislative Summaries. Visit the Virginia Law website to search the Virginia Tax Code, Title 58.1 and the Virginia Tax Administrative Code, Title 23, Taxation.
Document # | Public Document # | Document Type | Date Issued Sort ascending | Description |
---|---|---|---|---|
24-1 | 24-34 | Tax Bulletins | 03/26/2024 | Administration: Tax Bulletin - VIRGINIA'S INTEREST RATES WILL REMAIN THE SAME FOR THE SECOND QUARTER OF 2024 |
24-2 | 24-2 | Rulings of the Tax Commissioner | 02/21/2024 | Administration: Records Review Documentation - Required Taxpayer Records; Failure to file information during audit |
24-3 | 24-3 | Rulings of the Tax Commissioner | 02/21/2024 | Administration: Amended Return for Refund - Statute of Limitations |
24-12 | 24-12 | Rulings of the Tax Commissioner | 02/19/2024 | Guidelines for the Retroactive Taxable Year 2021 Pass-through Entity Tax (PTET) |
24-1 | 24-1 | Rulings of the Tax Commissioner | 01/04/2024 | Guidelines for the Pass-through Entity Tax |
23-129 | 23-129 | Rulings of the Tax Commissioner | 12/07/2023 | Administration : Amended Return - Statute of Limitations, Failure to Timely Provide Documentation, Failure to File Refund Claim Within The Time Allowed |
23-130 | 23-130 | Rulings of the Tax Commissioner | 12/07/2023 | Exemption : Durable Medical Equipment - On Behalf of Individual, Bulk Purchases, Consignment |
23-128 | 23-128 | Rulings of the Tax Commissioner | 11/30/2023 | Administration: Appeal - Jurisdiction, Lack of Authority Tangible: Appeals - Motor Vehicles, Personal Vehicle |
23-127 | 23-127 | Rulings of the Tax Commissioner | 11/30/2023 | Subtractions: Social Security - Civil Service Retirement System - Federal Civil Service Retirees Court Decisions |
23-9 | 23-126 | Tax Bulletins | 11/29/2023 | Virginia’s Interest Rates Will Remain the Same for the First Quarter of 2024 |
23-125 | 23-125 | Rulings of the Tax Commissioner | 11/21/2023 | Firearm Safety Device Tax Credit Guidelines |
23-122 | 23-122 | Rulings of the Tax Commissioner | 10/26/2023 | Residency: Domicile - Intent to Change Established, Foreign Country |
23-121 | 23-121 | Rulings of the Tax Commissioner | 10/26/2023 | Residency: Domicile - Intent to Change Established, Moving Between Several States |
23-123 | 23-123 | Rulings of the Tax Commissioner | 10/26/2023 | Residency: Domicile - Intent to Change Not Established, Failure to Establish New and Abandon Old, Moving Among Multiple States |
23-119 | 23-119 | Rulings of the Tax Commissioner | 10/26/2023 | Administration: Returns - Failure to File, Estimated Assessments |
23-120 | 23-120 | Rulings of the Tax Commissioner | 10/26/2023 | Administration: Appeal - Requirements For Reconsideration Leases: Retail of Event Venue - Real and Tangible Personal Property Included |
23-118 | 23-118 | Rulings of the Tax Commissioner | 10/26/2023 | Exemptions: Manufacturing - Used Directly, Kiln Decking, Picture Tally System |
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 |
23-111 | 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 |