Document # Public Document # Document Type Date Issued Description
21-18 21-18 Rulings of the Tax Commissioner 02/16/2021 Administration : Refund - Statute of Limitations; Return - Responsibility to File
21-15 21-15 Rulings of the Tax Commissioner 02/16/2021 Residency : Part year - Income Allocation; Administration: Interest - Accrual; Administration : Reliance on Tax Preparer - Tax Preparation Software
21-12 21-12 Rulings of the Tax Commissioner 02/09/2021 Exemption : Loan Proceeds - Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act"), Paycheck Protection Program
21-10 21-10 Rulings of the Tax Commissioner 02/09/2021 Nonprofit Exemption; Renewal Requirements
21-11 21-11 Rulings of the Tax Commissioner 02/09/2021 Audit: Contracting - Determining Material Cost
21-7 21-7 Rulings of the Tax Commissioner 02/02/2021 Refund denial; Statute of Limitations
21-4 21-4 Rulings of the Tax Commissioner 02/02/2021 Classification : Manufacturer - Sustainability
21-8 21-8 Rulings of the Tax Commissioner 02/02/2021 Residency : Domicile - Foreign Country
21-5 21-5 Rulings of the Tax Commissioner 02/02/2021 Tangible : Administration - Jurisdiction
21-9 21-9 Rulings of the Tax Commissioner 02/02/2021 Situs : Apportionment - Alternative Method
21-6 21-6 Rulings of the Tax Commissioner 02/02/2021 Exemptions : Staffing Firm - Extent of Client Control
21-1 21-1 Rulings of the Tax Commissioner 01/06/2021 Updated Port Volume Increase Tax Credit Guidelines
20-204 20-204 Rulings of the Tax Commissioner 12/11/2020 Administration: Appeal; Reconsideration - Misstatement of Facts, Misapplication of Policy; Conference - Right to In-Person Meeting; Research - Sharing
Exemption : Internet Service Providers (ISP) for electronically delivered software
20-12 20-198 Tax Bulletins 12/10/2020 1st Quarter Interest Rates for 2021
20-197 20-197 Rulings of the Tax Commissioner 12/08/2020 Exemption : Used Directly in Manufacturing - Construction of Facility
20-11 20-196 Tax Bulletins 12/03/2020 Heated Tobacco Products Subject to Tax and Economic Nexus for Tobacco Products Distributors
20-195 20-195 Rulings of the Tax Commissioner 12/01/2020 Use: First Use in Virginia - Tax paid to another state
20-190 20-190 Rulings of the Tax Commissioner 11/24/2020 Use Tax: Fixed Asset Purchases - Legal Obligation Applies to Both Dealer and Purchaser, Purchases - Caterer
Audit: Records - Expenses, Sampling
Exemptions: Catering - Nonprofit Organizations, Churches, and Governments, Certificates - Reasonable Care
Administration: Penalty - First Audit, Interest
20-191 20-191 Rulings of the Tax Commissioner 11/24/2020 Service Charge : Surcharges for Recouping Expenses
Administration: Penalty -Compliance (3rd Generation Audit), Amnesty; Interest
20-192 20-192 Rulings of the Tax Commissioner 11/24/2020 Exemption : Nexus (P.L. 86-272) - De Minimis, Property, Payroll
Compensation : Nonresident - Virginia Wages
Virginia Source Income : Nonresident - Apportionment
20-189 20-189 Rulings of the Tax Commissioner 11/17/2020 Exemptions : Computer Software - Development Activities within a Locality
20-183 20-183 Rulings of the Tax Commissioner 11/10/2020 Tangible: Administration - Jurisdiction, Statute of Limitations for Refunds
Classification of Property: General v. Manufacturing - Food Service
20-187 20-187 Rulings of the Tax Commissioner 11/10/2020 Residency : Domicile - No Virginia Domicile Established
20-184 20-184 Rulings of the Tax Commissioner 11/10/2020 Net Operating Loss (NOL) : NOL Deduction (NOLD) - Election to Forgo Carryback
20-188 20-188 Rulings of the Tax Commissioner 11/10/2020 Administration : Reconsideration - Failure to Meet Criteria