Document # Public Document # Document Type Date Issued Description
21-120 21-120 Rulings of the Tax Commissioner 09/07/2021 Exemption: Software - Electronic Delivery Requirements
21-8 21-150 Tax Bulletins 09/02/2021 Virginia's Interest Rates Will Remain the Same for the Fourth Quarter of 2021
21-117 21-117 Rulings of the Tax Commissioner 09/01/2021 Guidelines for the Virginia Disposable Plastic Bag Tax
21-110 21-110 Rulings of the Tax Commissioner 08/24/2021 Situs : Statutory Method - Security Monitoring Companies
21-111 21-111 Rulings of the Tax Commissioner 08/24/2021 Situs : Services - Payroll Apportionment; Deduction- Out of State
21-114 21-114 Rulings of the Tax Commissioner 08/24/2021 Administration : Refunds - Statute of Limitations
21-112 21-112 Rulings of the Tax Commissioner 08/24/2021 Pass-through Entity : FDC Subtraction - Proof of prior addition not required
21-115 21-115 Rulings of the Tax Commissioner 08/24/2021 Administration : Appeal - Jurisdiction
21-109 21-109 Rulings of the Tax Commissioner 08/24/2021 Valuation : Fair Market Value - Purchase price
21-113 21-113 Rulings of the Tax Commissioner 08/24/2021 Tobacco : Purchases/Sales of Cigarettes
21-103 21-103 Rulings of the Tax Commissioner 08/13/2021 Guidelines for Reporting Federal Tax Adjustments
21-102 21-102 Rulings of the Tax Commissioner 08/10/2021 Situs : Apportionment - Payroll, Research and Development
21-107 21-107 Rulings of the Tax Commissioner 08/10/2021 Valuation : Fair Market Value : Original Cost
21-104 21-104 Rulings of the Tax Commissioner 08/10/2021 Unreported Sales - Dealer Records
21-108 21-108 Rulings of the Tax Commissioner 08/10/2021 Administration : Assessment - Best Information Available
21-105 21-105 Rulings of the Tax Commissioner 08/10/2021 Deduction : Itemized - Medical, Charitable
21-106 21-106 Rulings of the Tax Commissioner 08/10/2021 Credit : Research & Development - Prorated credit/annual cap
21-116 21-116 Rulings of the Tax Commissioner 08/03/2021 Guidelines for the Application of the Retail Sales and Use Tax to Sales of Accommodations Facilitated by Accommodations Intermediaries
21-99 21-99 Rulings of the Tax Commissioner 07/27/2021 Apportionment : Alternative Method - Nonbusiness Income
21-100 21-100 Rulings of the Tax Commissioner 07/27/2021 Pass-through Entity (PTE) : Apportionment - Alternative Method
21-101 21-101 Rulings of the Tax Commissioner 07/27/2021 Records and Gross Mark-up : Amnesty and Fraud Penalties
21-98 21-98 Rulings of the Tax Commissioner 07/27/2021 Residency : Nonresident - Income from VA Sources; Administrative : Estimated Tax - Addition to Tax (Underpayment Penalty)
21-96 21-96 Rulings of the Tax Commissioner 07/20/2021 Reconsideration : Requirements for Documentation, Exemption Certificates, Government Reimbursements
21-92 21-92 Rulings of the Tax Commissioner 07/20/2021 Exempt Services - Automotive Mechanic - Separately Stated Repair and Labor
21-97 21-97 Rulings of the Tax Commissioner 07/20/2021 Deduction : Itemized - Failure to Provide Information