Document # Public Document # Document Type Date Issued Description
21-79 21-79 Legislative Summaries 06/22/2021 2021 Legislative Summary
21-7 21-78 Tax Bulletins 06/16/2021 Virginia's Interest Rates will Remain the Same for the Third Quarter of 2021
21-71 21-71 Rulings of the Tax Commissioner 05/25/2021 Exemption: Harvesting of Forest Products - Proration of Dual Use, Equipment, Supplies and Fuel.
21-75 21-75 Rulings of the Tax Commissioner 05/25/2021 Multi-level Marketer: Exemption: Resale Certificates - Good faith acceptance and Reasonable Care
21-68 21-68 Rulings of the Tax Commissioner 05/25/2021 Administration : Refund - Statute of Limitations, Severe Illness or Medical Condition
21-72 21-72 Rulings of the Tax Commissioner 05/25/2021 Capital : Subject to Tax - Federal Stock Savings Bank
21-65 21-65 Rulings of the Tax Commissioner 05/25/2021 Real Estate Contractor: Exemptions - Resale, Manufacturing; Sales Price - Materials Markup; Penalty - Compliance, 2nd Generation - Amnesty, Requirements Under Audit
21-76 21-76 Rulings of the Tax Commissioner 05/25/2021 Contractors : Electrical: Real V. Tangible Property - Fire Alarm Systems
21-69 21-69 Rulings of the Tax Commissioner 05/25/2021 Residency : Domicile - Failure to Abandon Virginia Domicile
21-73 21-73 Rulings of the Tax Commissioner 05/25/2021 Capital : Subject to Tax - Banking Business
21-66 21-66 Rulings of the Tax Commissioner 05/25/2021 Lumber Harvesting: Exemption; Forest Product - Used Directly
21-77 21-77 Rulings of the Tax Commissioner 05/25/2021 Administration: Collection/Remittance of Tax - Responsible Officer
21-70 21-70 Rulings of the Tax Commissioner 05/25/2021 Administration : Audit - Sample; Offer in Compromise - Length of Audit, Interest Waiver
21-74 21-74 Rulings of the Tax Commissioner 05/25/2021 Dealer : Returned Merchandise - Easy Return Shipping Labels; Services - Logo Charges Connected to the Sale of Tangible Personal Property
21-67 21-67 Rulings of the Tax Commissioner 05/25/2021 Administration : Appeal - Federal Information; Deduction : Itemized - Medical Expenses; Federal Adjusted Gross Income (FAGI) : Expenses - Schedule E, REMIC
21-62 21-62 Rulings of the Tax Commissioner 05/18/2021 Administration : Appeal - Jurisdiction; Designation by Local Assessing Officer
21-63 21-63 Rulings of the Tax Commissioner 05/18/2021 Sales : Dealer; Veterinarians
Use : Purchases : Successor Liability, Resale Exemption Refunds
21-59 21-59 Rulings of the Tax Commissioner 05/18/2021 Residency : Part Year, Nonresident : Foreign Alien Individuals
21-60 21-60 Rulings of the Tax Commissioner 05/18/2021 Audit : Notification, Location of Records, Authorized Taxpayer Representative
21-61 21-61 Rulings of the Tax Commissioner 05/18/2021 Exemptions : Staffing Firm - Extent of Client Control, Conditions, Statement of Work Analysis
21-54 21-54 Rulings of the Tax Commissioner 05/04/2021 Deduction : Itemized - Business Expenses for Meals, Lodging, Mileage, Home Office, Travel, and Other Unreimbursed Expenditures
21-56 21-56 Rulings of the Tax Commissioner 05/04/2021 Administration : Audit - Worker Misclassification, Adoption of IRS Control Doctrine, Roofing Contractor
21-55 21-55 Rulings of the Tax Commissioner 05/04/2021 Exemptions : Organization - Nonprofit; Tangible Property : Exemption - Organization, Nonprofit; Real Property - Authority to Issue Rulings
21-57 21-57 Rulings of the Tax Commissioner 05/04/2021 Residency : Domicile - Failure to Abandon Virginia Domicile
21-58 21-58 Rulings of the Tax Commissioner 05/04/2021 Residency : Domicile - Work outside Virginia, Failure to Abandon