Document # Public Document # Document Type Date Issued Description
23-55 23-55 Rulings of the Tax Commissioner 05/17/2023 Exemption: Veterinarians - Veterinary drugs and vaccines sold or purchased by a veterinarian and prescribed to a client patient relationship are exempt
23-56 23-56 Rulings of the Tax Commissioner 05/17/2023 Administration: Refund - Extended Due Date, Statute of Limitations, Income Tax Payment Extension in Response to the COVID-19 Crisis
23-57 23-57 Rulings of the Tax Commissioner 05/17/2023 Administration: Erroneous Refund - Statute of Limitations
23-52 23-52 Rulings of the Tax Commissioner 05/03/2023 Administration: Audit - Failure to Provide Records, Documentation Requested
23-50 23-50 Rulings of the Tax Commissioner 05/03/2023 Administration - Assessment: Burden of Proof; Audit: Methodology When Records Are Absent
23-51 23-51 Rulings of the Tax Commissioner 05/03/2023 Subtractions: Retirement Income - Earned While Working In Other States, After Tax Contributions
23-48 23-48 Rulings of the Tax Commissioner 04/26/2023 Contractors: Exception For Cabinets - Out of State Contractor, 2017 Law Change
23-4 23-47 Tax Bulletins 04/21/2023 Additional Sales and Use Tax in Pittsylvania County
23-45 23-45 Rulings of the Tax Commissioner 04/19/2023 Residency: Domicile - Successful Change
23-46 23-46 Rulings of the Tax Commissioner 04/19/2023 Residency: Domicile - Intent to Abandon Not Supported
23-44 23-44 Rulings of the Tax Commissioner 04/19/2023 Administration: Assessment - Federal Information Statute of Limitations
23-38 23-38 Rulings of the Tax Commissioner 04/12/2023 Exemption: Nonprofit Organization - Sales
Price: Meals - Nonprofit Restaurant, Gratuities and Donations
23-42 23-42 Rulings of the Tax Commissioner 04/12/2023 Tangible: Appeals - Jurisdiction
23-39 23-39 Rulings of the Tax Commissioner 04/12/2023 Federal Adjusted Gross Income: Fixed Date Conformity - Bonus Depreciation, Gain on Sale of Partnership Interest
23-43 23-43 Rulings of the Tax Commissioner 04/12/2023 Classification: Consistency - Request for Change
Tangible: Machinery & Tools - Mining Defined
23-40 23-40 Rulings of the Tax Commissioner 04/12/2023 Exemption: Certificates - Provided with Appeal Subject to Greater Scrutiny
Penalty: Compliance - 5th Generation Audit Requires Ratio in Excess of 85% for Both Sales And Use Tax
23-41 23-41 Rulings of the Tax Commissioner 04/12/2023 Exemption: Certificates - Provided with Appeal Subject to Greater Scrutiny
Penalty: Compliance - 5th Generation Audit Requires Ratio in Excess of 85% for Both Sales And Use Tax; Amnesty - Requirements
Interest: Required
23-35 23-35 Rulings of the Tax Commissioner 04/05/2023 Administration: Appeal - Not Timely Filed
23-36 23-36 Rulings of the Tax Commissioner 04/05/2023 Situs: Apportionment - Payroll
23-37 23-37 Rulings of the Tax Commissioner 04/05/2023 Administration: Appeal - Timely Filed
Administration: Protective Claim - Statute of Limitations
Administration: Refunds
Administration: Refunds - Resident Filing Requirements
Residency: Actual - Residency Not Impacted By National Origin
23-32 23-32 Rulings of the Tax Commissioner 03/29/2023 Residency: Domicile - Taxpayer Successfully Established Intent to Change Domicile
23-33 23-33 Rulings of the Tax Commissioner 03/29/2023 Credit: Qualified Equity and Subordinated Debt Investments - Application Filing Deadline Enforcement
23-34 23-34 Rulings of the Tax Commissioner 03/29/2023 Administration: Local Appeal - Jurisdiction, Required Procedures
23-3 23-31 Tax Bulletins 03/29/2023 Changes to Virginia's Pass-Through Entity Tax
23-30 23-30 Rulings of the Tax Commissioner 03/22/2023 Administration: Return - Withholding From Another State
Credit: Tax Paid to Another State - North Carolina, Border State Credit