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 |
---|---|---|---|---|
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 |
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 |