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 |
---|---|---|---|---|
23-101 | 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 |
23-99 | 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 |
23-98 | 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 |
23-94 | 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 |
23-96 | 23-96 | Rulings of the Tax Commissioner | 08/09/2023 | Audit: Taxpayer Records - Failure to Retain or Provide Documentation |
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 |
23-93 | 23-93 | Rulings of the Tax Commissioner | 08/03/2023 | Classification: Consistency - Request for Change Tangible: Machinery & Tools - Mining Defined |
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 |
23-84 | 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 |
23-86 | 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 |
23-79 | 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. |
23-81 | 23-81 | Rulings of the Tax Commissioner | 07/06/2023 | Use: Real Property v. Tangible Personal Property (TPP) - Three Part Test, Party Subject to Tax |
23-77 | 23-77 | Rulings of the Tax Commissioner | 07/06/2023 | Application: Statute of Limitations - Request for Refund |