Document # Public Document # Document Type Date Issued Description
24-8 24-127 Tax Bulletins 12/04/2024 Administration: Tax Bulletin - Virginia’s interest rates will change for the first quarter of 2025
24-108 24-108 Rulings of the Tax Commissioner 10/23/2024 Administration: Assessment - Collection Statute of Limitations, Accrual of Penalty and Interest
24-105 24-105 Rulings of the Tax Commissioner 10/23/2024 Fabrication: Sales Price - Labor and Service Charges; Third Party Labor
24-106 24-106 Rulings of the Tax Commissioner 10/23/2024 Federal Adjusted Gross Income (FAGI) : Cash - Income Reported as Business Income
24-107 24-107 Rulings of the Tax Commissioner 10/23/2024 Business Type: Fabrication - For Sale at Retail v. Own Use or Consumption;
Administration: Refund - Credit for Tax Erroneously Paid or Accrued;
Abatement - Written Guidance
24-104 24-104 Rulings of the Tax Commissioner 10/07/2024 Exemption: Manufacturing - Biomass Fuel Production;
Pollution Control, Dust Collection, Exhaust Filtering
24-7 24-103 Tax Bulletins 10/04/2024 Administration: Tax Bulletin - Extension of Due Dates for Individual Income Tax Returns and Payments for Victims of Hurricane Helene
24-102 24-102 Rulings of the Tax Commissioner 10/03/2024 Exemptions: Services - True Object Test, Transaction;
Documentation - Including Services and TPP;
Burden of Proof - exemption burden of proof;
Government - Required Documentation, Purchase Order;
Interstate - Requirements;
Purchases: Invoices - Provided with Application for Correction;
Penalty: Waiver - Compliance Ratio, Reasonable Cause
24-99 24-99 Rulings of the Tax Commissioner 10/03/2024 Exemption : Services - Assembly v. Installation; Delivery - Combined Taxable and Nontaxable Charges
24-98 24-98 Rulings of the Tax Commissioner 10/03/2024 Sampling : Error Exceptions - Isolated Event or Unusual Purchase
24-100 24-100 Rulings of the Tax Commissioner 10/03/2024 Exemptions : Interstate Commerce - Common Carrier; Contract Delivery; Constructive Possession
24-101 24-101 Rulings of the Tax Commissioner 10/03/2024 Refund: Interest - Interest paid to customer
24-95 24-95 Rulings of the Tax Commissioner 09/25/2024 Business License Incentive Program: Eligibility - Similar Business Prohibition
24-94 24-94 Rulings of the Tax Commissioner 09/25/2024 Tangible: Administration - Lack of Jurisdiction To Review Personal Motor Vehicle Assessments
24-93 24-93 Rulings of the Tax Commissioner 09/25/2024 Tangible: Appeals - Jurisdiction, Failure to Follow Administrative Process, No Appeal Filed With Locality
24-96 24-96 Rulings of the Tax Commissioner 09/25/2024 Tangible: Administration - Lack of Jurisdiction To Review Personal Motor Vehicle Assessments
24-92 24-92 Rulings of the Tax Commissioner 09/25/2024 Tangible: Administration - Lack of Jurisdiction To Review Personal Motor Vehicle Assessments
24-97 24-97 Rulings of the Tax Commissioner 09/25/2024 Administration: Contractor - One Time Credit for Erroneous Sales Tax Collection Against Use Tax Assessment
24-91 24-91 Rulings of the Tax Commissioner 09/24/2024 Tangible: Fixtures - Theme Park; Valuation - Removed from the Locality
24-90 24-90 Rulings of the Tax Commissioner 09/18/2024 Exemption: Internet Service Provider - (ISP) Wholesale v. Retail; Mixed-Use Equipment;
Administration: Refund - Vendor Verification, Interest
24-88 24-88 Rulings of the Tax Commissioner 09/17/2024 Sales: Debit and Credit Cards; Exemption: Interstate - Constructive Possession; Resale - Certificate, Greater Scrutiny Test
24-83 24-83 Rulings of the Tax Commissioner 09/13/2024 Credit: Qualified Equity and Subordinated Debt Investments - Deadline For Filing Application
24-85 24-85 Rulings of the Tax Commissioner 09/13/2024 Contractor: Fabrication - Dual Capacity Operator, Primary Purpose Rule;
One-Time Credit - Erroneous Sales Tax Collection Against Use Tax Assessment
24-82 24-82 Rulings of the Tax Commissioner 09/13/2024 Credit: Equity & Subordinated Debt - Application Deadline
24-86 24-86 Rulings of the Tax Commissioner 09/13/2024 Administration: Appeals - Timeliness to File ; Protective Claims; Assessment - Based on Federal Information; Virginia Source Income - Conformity