Document # Public Document # Document Type Date Issued Description
22-4 22-4 Rulings of the Tax Commissioner 01/11/2022 Automobile Dealer Exemption : Sales for Resale - Certificates of Registered Dealers, Out of State Exemption Certificates; Government - Political Subdivision; Nonprofit - Volunteer Fire Department
22-8 22-8 Rulings of the Tax Commissioner 01/05/2022 Exemptions : Indian Tribes - Transactions Occurring Off The Reservation
21-156 21-156 Rulings of the Tax Commissioner 12/29/2021 Credit : Taxes Paid to Another State - Entity level tax
21-157 21-157 Rulings of the Tax Commissioner 12/29/2021 True Object Test, Art on Canvas
21-158 21-158 Rulings of the Tax Commissioner 12/28/2021 Residency : Domicile - Ruling Request
21-162 21-162 Rulings of the Tax Commissioner 12/28/2021 Exemption : Agency - Timeshare Owner's Association Fees
21-166 21-166 Rulings of the Tax Commissioner 12/28/2021 Virginia Taxable Income : Part-Year Resident; Administration : Assessment - Recovering Refund
21-159 21-159 Rulings of the Tax Commissioner 12/28/2021 Tangible Property : Exemption - Manufacturer; Administration : Jurisdiction - One Year Rule
21-163 21-163 Rulings of the Tax Commissioner 12/28/2021 Administration: Statute of Limitations; Appeal Not Timely Filed
21-167 21-167 Rulings of the Tax Commissioner 12/28/2021 Credit : Tax Paid to Another State - District of Columbia
21-160 21-160 Rulings of the Tax Commissioner 12/28/2021 Exemption : Agents - Timeshare Owner's Association Fees
21-164 21-164 Rulings of the Tax Commissioner 12/28/2021 Virginia Taxable Income : Nonresident - Income from pass-through entity; Credit : Low income - Part-year Resident
21-168 21-168 Rulings of the Tax Commissioner 12/28/2021 Deduction : Federal - Student Loan Interest, Employee Business Expenses; Itemized - Medical, Charitable, Taxes; Administration - Audits - Taxpayer Records
21-161 21-161 Rulings of the Tax Commissioner 12/28/2021 Situs : Apportionment - Including Payroll of a Parent Entity Prohibited
21-165 21-165 Rulings of the Tax Commissioner 12/28/2021 Residency : Nonresident - Virginia source income for Wages is Based on Days Worked
21-155 21-155 Rulings of the Tax Commissioner 12/14/2021 Classification : Change Request - Financial Services v. Business Services, Multiple Businesses; Deductions : Out of State - Utah
21-153 21-153 Rulings of the Tax Commissioner 12/14/2021 Residency - Domicile : Taxpayer did not abandon prior domicile
21-152 21-152 Rulings of the Tax Commissioner 12/14/2021 Manufacturing Exemption : Industrial Processing - Cold Storage Business, Products for Sale or Resale
21-151 21-151 Rulings of the Tax Commissioner 12/14/2021 Audit: Dealer Records - Documentation, Compliance Penalty: Second Audit- Employee Turnover
21-154 21-154 Rulings of the Tax Commissioner 12/14/2021 Administration : Assessment - Responsible Officer Penalty, Converted Sales & Use Tax, Withholding Tax
21-152 21-152 Rulings of the Tax Commissioner 12/14/2021 Exemption : Manufacturing - Industrial Processing by a Cold Storage Business, Sales : Products for Sale or Resale/Services Provided to Customers
21-10 21-149 Tax Bulletins 12/03/2021 Virginia's Interest Rates Will Remain The Same For The First Quarter Of 2022
21-147 21-147 Rulings of the Tax Commissioner 11/23/2021 Tangible Property : Valuation - Original Cost
Administration : Locality Records - Availability to Taxpayers
21-148 21-148 Rulings of the Tax Commissioner 11/23/2021 Tangible Property : Business and Merchant's Capital
Administration: Jurisdiction - Complete Appeals, Final Local Determination Requirements
21-145 21-145 Rulings of the Tax Commissioner 11/16/2021 Administration : Appeals - Court Fines and Costs