Document # Public Document # Document Type Date Issued Description
24-130 24-130 Rulings of the Tax Commissioner 12/12/2024 Retailer: Manufactured Signs - 2005 Law Change;
Exemption: Church - Mission Requirements Strictly Construed
24-128 24-128 Rulings of the Tax Commissioner 12/11/2024 Allocation and Apportionment: Single Sales Factor - Election on Amended Return
24-129 24-129 Rulings of the Tax Commissioner 12/11/2024 Administration: Amended Returns - Extended Due Date;
Addition: Intangible Expense - Interest
24-8 24-127 Tax Bulletins 12/04/2024 Administration: Tax Bulletin - Virginia’s interest rates will change for the first quarter of 2025
24-124 24-124 Rulings of the Tax Commissioner 11/18/2024 Assessment : Converted - Responsible Party Penalty
24-121 24-121 Rulings of the Tax Commissioner 11/18/2024 Refund Denial : Reconsideration - Timeliness; Documentation
24-125 24-125 Rulings of the Tax Commissioner 11/18/2024 Additions : Intangible Expenses - Research Expenses ; Subject to Tax Exemption : Interest
24-122 24-122 Rulings of the Tax Commissioner 11/18/2024 Administration : Appeals - Timely Filing
24-126 24-126 Rulings of the Tax Commissioner 11/18/2024 Audit : Taxpayer Records - Failure to Produce Documents ; Information Available After Audit Is Closed
24-123 24-123 Rulings of the Tax Commissioner 11/18/2024 Contractor: One-Time Credit - Erroneous Sales Tax Collection Against Use Tax Assessment; Sales at Retail - Credit for Tax Paid on Purchase
24-120 24-120 Rulings of the Tax Commissioner 11/14/2024 Telecommunications Minimum Tax : Pass-Through Entities - Combined Returns; Gross Receipts - Internet Tax Freedom Act
24-113 24-113 Rulings of the Tax Commissioner 11/14/2024 Administration: Audits - Do Not Look Behind IRS Audit;
Administration: Assessments - No Proof of Payment;
Deduction: Age - Ineligible
24-117 24-117 Rulings of the Tax Commissioner 11/14/2024 Audit: Taxpayer Records - Failure to provide Records;
Estimated Assessment
24-151 24-151 Rulings of the Tax Commissioner 11/14/2024 Administration: Appeals - Jurisdiction
24-110 24-110 Rulings of the Tax Commissioner 11/14/2024 Contractor: HVAC Systems;
Retailer: Lease Agreements - Leasing HVAC Systems;
Administration: Double Taxation - Separate Transactions are Distinct
24-114 24-114 Rulings of the Tax Commissioner 11/14/2024 Tangible: Appeals - Personal Vehicle;
Local Mobile: Administration - Jurisdiction
24-118 24-118 Rulings of the Tax Commissioner 11/14/2024 Audit: Taxpayer Records - Failure to Provide Records; Estimated Assessment
24-111 24-111 Rulings of the Tax Commissioner 11/14/2024 Retailer v Contractor: One-time credit - Erroneous Sales Tax Collection Against Use Tax Assessment
24-115 24-115 Rulings of the Tax Commissioner 11/14/2024 Sales: Exemption - Government.
24-119 24-119 Rulings of the Tax Commissioner 11/14/2024 Subtractions: State or Federal Employee - Commonwealth's Attorney Office
24-112 24-112 Rulings of the Tax Commissioner 11/14/2024 Credit: Tax Paid to Another State - Part-Year Resident;
Nonresident Credit - California
24-116 24-116 Rulings of the Tax Commissioner 11/14/2024 Exemption: Pollution Control - Certification by Authorizing Agency;
ST-11A Requirements
24-150 24-150 Rulings of the Tax Commissioner 11/14/2024 Tangible : Appeals - Jurisdiction
24-109 24-109 Rulings of the Tax Commissioner 11/06/2024 Exemptions: Services - Web Based Applications
24-106 24-106 Rulings of the Tax Commissioner 10/23/2024 Federal Adjusted Gross Income (FAGI) : Cash - Income Reported as Business Income