Document # Public Document # Document Type Date Issued Description
25-10 25-10 Rulings of the Tax Commissioner 01/10/2025 Administration: Appeal - Jurisdiction
24-149 24-149 Rulings of the Tax Commissioner 12/20/2024 Contractor : One-time Credit - Erroneous Sales Tax Collection
24-148 24-148 Rulings of the Tax Commissioner 12/19/2024 Estimated Assessment : Exceptions - Burden of Proof
24-147 24-147 Rulings of the Tax Commissioner 12/18/2024 Credit: Sales Tax Improperly Collected/Remitted - Consuming Contractor
24-144 24-144 Rulings of the Tax Commissioner 12/18/2024 Credit; Contractor: Erroneously collected and remitted taxes
24-146 24-146 Rulings of the Tax Commissioner 12/18/2024 Contractor: One-time Credit - Erroneous Sales Tax Collection Against Use Tax Assessment
24-145 24-145 Rulings of the Tax Commissioner 12/18/2024 Assessment: Converted - Responsible Officer Penalty Overturned, Change of Ownership
24-142 24-142 Rulings of the Tax Commissioner 12/16/2024 Administration : Records - Failure to Provide Documentation to Audit Staff
24-143 24-143 Rulings of the Tax Commissioner 12/16/2024 Contractors: Government - Real Verses Tangible Property ; Exemption : Government ; Resale
24-137 24-137 Rulings of the Tax Commissioner 12/13/2024 Credit: Research & Development; Capped Credit - Late Filed Application
24-139 24-139 Rulings of the Tax Commissioner 12/13/2024 Audits : Assessments - Report Audit Changes
24-134 24-134 Rulings of the Tax Commissioner 12/13/2024 Credit: Qualified Equity & Subordinated Debt - Application Filing Deadline
24-138 24-138 Rulings of the Tax Commissioner 12/13/2024 Credit: Qualified Equity & Subordinated Debt Investments - Late Filed Application
24-140 24-140 Rulings of the Tax Commissioner 12/13/2024 Exemption: Durable Medical Equipment - Invalid Certificate ; Patient Specific Information Requirement Not Met
24-135 24-135 Rulings of the Tax Commissioner 12/13/2024 Credit: Qualified Equity & Subordinated Debt Investments - Late Filed Application
24-133 24-133 Rulings of the Tax Commissioner 12/13/2024 Subtractions: Retirement Income - Thrift Savings Plan
24-136 24-136 Rulings of the Tax Commissioner 12/13/2024 Residency: Domicile - Did Not Abandon Virginia
24-131 24-131 Rulings of the Tax Commissioner 12/13/2024 Administration: Reconsideration - Failure to Meet Reconsideration Criteria
24-141 24-141 Rulings of the Tax Commissioner 12/13/2024 Contractor: Fabrication - Manufacturing Blinds ; Cost of Property
Retailer: Collection - Operating in Dual Capacity ; Primary Purpose Test
24-130 24-130 Rulings of the Tax Commissioner 12/12/2024 Retailer: Manufactured Signs - 2005 Law Change;
Exemption: Church - Mission Requirements Strictly Construed
24-129 24-129 Rulings of the Tax Commissioner 12/11/2024 Administration: Amended Returns - Extended Due Date;
Addition: Intangible Expense - Interest
24-128 24-128 Rulings of the Tax Commissioner 12/11/2024 Allocation and Apportionment: Single Sales Factor - Election on Amended Return
24-8 24-127 Tax Bulletins 12/04/2024 Administration: Tax Bulletin - Virginia’s interest rates will change for the first quarter of 2025
24-121 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