Document # Public Document # Document Type Date Issued Description
24-38 24-38 Rulings of the Tax Commissioner 03/27/2024 Exemption: Manufacturing - Electronics Recycling; Used Directly Preponderance of Use; Forklift Used in Both Exempt and Non-Exempt Processing Activities
24-35 24-35 Rulings of the Tax Commissioner 03/27/2024 Addition: Intangible Expense - Subject to Tax
24-39 24-39 Rulings of the Tax Commissioner 03/27/2024 Audit: Dealer Records - Retention Requirements;
Returns: Adjustments;
Administration: Penalty; Interest - Adjusted Based on Tax Assessment
24-36 24-36 Rulings of the Tax Commissioner 03/27/2024 Purchases: Contractor - Mined Dirt and Sand
24-40 24-40 Rulings of the Tax Commissioner 03/27/2024 Exemption: Services/Tangible Personal Property - Medical Testing Equipment Including Software and Intellectual Property, True Object Test, Full Amount of Purchase Price Taxable
24-37 24-37 Rulings of the Tax Commissioner 03/27/2024 Exemption: Automobile Rental - Long-term Lease, Motor Vehicle Rental Tax Act
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
24-33 24-33 Rulings of the Tax Commissioner 03/21/2024 Allocation and Apportionment: Manufacturers - Single Factor;
Sales Factor - Cost of Performance;
Subtractions: Research Expenses, Jobs Credit
24-31 24-31 Rulings of the Tax Commissioner 03/21/2024 Additions: Intangible Expense Addition - Factoring Receivables, Third Party Payment Exception, Unrelated Exception, Valid Business Purpose Exception
24-32 24-32 Rulings of the Tax Commissioner 03/21/2024 Administration: Appeal - Not Timely Filed
24-30 24-30 Rulings of the Tax Commissioner 03/21/2024 Residency: Domicile - Military, Intent to Change
24-25 24-25 Rulings of the Tax Commissioner 03/20/2024 Tangible: Appeals - Jurisdiction
24-26 24-26 Rulings of the Tax Commissioner 03/20/2024 Additions : Intercompany Intangible Expenses - Subject-To-Tax Exception Limitation, Impact of New Jersey Throw-Out or Throw-Back Rule
24-29 24-29 Rulings of the Tax Commissioner 03/20/2024 Allocation and Apportionment: Alternative Method - Unrelated Business Taxable Income (UBTI), Passive Investment Income of Commercially Domiciled Pass Through Entity
24-27 24-27 Rulings of the Tax Commissioner 03/20/2024 Jurisdiction : Time for Issuing Determination, Local Business Tax Appeal Requirements, New Assessments
Classification: Consistency - Request for Change
Tangible: Machinery & Tools - Mining Defined, Duplicated Assessment
24-21 24-21 Rulings of the Tax Commissioner 03/13/2024 Administration : Returns - Filing Requirements of Residents
24-16 24-16 Rulings of the Tax Commissioner 03/13/2024 Administration: Appeal - Not Timely Filed
24-22 24-22 Rulings of the Tax Commissioner 03/13/2024 Administration : Return - Limitations On Refunds, Death of Spouse, Pandemic, Medical Issues
24-17 24-17 Rulings of the Tax Commissioner 03/13/2024 Residency: Domicile - Failure to Abandon Virginia With Intent to Change
24-19 24-19 Rulings of the Tax Commissioner 03/13/2024 Residency: Part-Year
Credit : Tax Paid to Another State - Part-Year Limitation, California Reciprocal Computation
24-18 24-18 Rulings of the Tax Commissioner 03/13/2024 Additions: Intercompany Intangible Expenses, Royalty Fees, Merchandise Fees, Computer Systems License Fees;
Subject-To-Tax Exception Limitation
24-20 24-20 Rulings of the Tax Commissioner 03/13/2024 Deductions : Itemized - Gambling Losses Documentation, Mortgage Interest
24-15 24-15 Rulings of the Tax Commissioner 03/12/2024 Residency: Domicile - Failure to Abandon Virginia
Credit: Tax Paid to Another State - Eligibility
24-23 24-23 Rulings of the Tax Commissioner 03/12/2024 Administration: Assessment Collection - Limitations Period
24-24 24-24 Rulings of the Tax Commissioner 03/12/2024 Residency: Domicile - Intent to Change Established