Document # Public Document # Document Type Date Issued Description
25-13 25-13 Rulings of the Tax Commissioner 02/12/2025 Credit: Recycling Equipment - No Credit Allowed for Prior Year Payments
25-6 25-6 Rulings of the Tax Commissioner 01/15/2025 Deduction: Itemized - Charitable
25-7 25-7 Rulings of the Tax Commissioner 01/15/2025 Administration: Appeal - Jurisdiction
25-8 25-8 Rulings of the Tax Commissioner 01/15/2025 Contractor: Fabrication - Dual Capacity Operator Primary Purpose Rule;
One Time Credit - Erroneous Sales Tax Collection Against Use Tax Assessment
25-9 25-9 Rulings of the Tax Commissioner 01/15/2025 Classification: Contractors - Fence and Patio Installation
25-5 25-5 Rulings of the Tax Commissioner 01/10/2025 Accomodations:Generally; Conference Room Rentals; Exemption:Nonprofit Organizations - Purchases of Event Spaces
25-3 25-3 Rulings of the Tax Commissioner 01/10/2025 Audit: Dealer Records - Retention Requirements; Assessment: Estimated - Best Available Information; Burden of Proof
25-10 25-10 Rulings of the Tax Commissioner 01/10/2025 Administration: Appeal - Jurisdiction
25-11 25-11 Rulings of the Tax Commissioner 01/10/2025 Administration: Appeal - Jurisdiction
25-4 25-4 Rulings of the Tax Commissioner 01/10/2025 Tangible: Machinery & Tools - Mining
25-2 25-2 Rulings of the Tax Commissioner 01/10/2025 Exemption : Services - Rental of Equestrian Facilities at a Non - Profit Educational Center
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
24-143 24-143 Rulings of the Tax Commissioner 12/16/2024 Contractors: Government - Real Verses Tangible Property ; Exemption : Government ; Resale
24-142 24-142 Rulings of the Tax Commissioner 12/16/2024 Administration : Records - Failure to Provide Documentation to Audit Staff
24-135 24-135 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
24-136 24-136 Rulings of the Tax Commissioner 12/13/2024 Residency: Domicile - Did Not Abandon Virginia
24-133 24-133 Rulings of the Tax Commissioner 12/13/2024 Subtractions: Retirement Income - Thrift Savings Plan
24-137 24-137 Rulings of the Tax Commissioner 12/13/2024 Credit: Research & Development; Capped Credit - Late Filed Application
24-131 24-131 Rulings of the Tax Commissioner 12/13/2024 Administration: Reconsideration - Failure to Meet Reconsideration Criteria