Document # Public Document # Document Type Date Issued Description
20-157 20-157 Rulings of the Tax Commissioner 09/08/2020 Federal Adjusted Gross Income (FAGI) : Capital Gain/Loss - Inherited Property Basis
20-158 20-158 Rulings of the Tax Commissioner 09/08/2020 Residency : Domicile - Change to a Foreign County ; Part-Year - Return
20-159 20-159 Rulings of the Tax Commissioner 09/08/2020 Federal Taxable Income: Net Operating Loss (NOL) - NOL Deduction, Filing Status Considerations, Carryforward, Fixed Date Conformity Adjustments, IRC 382 Limitation, Taxpayer Records
Subtraction: Sub-part F Income
20-156 20-156 Rulings of the Tax Commissioner 09/01/2020 Exemptions : Real Estate Commissions - Business Entities
20-153 20-153 Rulings of the Tax Commissioner 09/01/2020 Period of Limitations : Statute of Limitations - Appeal
Administration: Offer in Compromise - Doubtful Collectability
20-154 20-154 Rulings of the Tax Commissioner 09/01/2020 Real Property : Administration - Authority to Issue Rulings
20-151 20-151 Rulings of the Tax Commissioner 09/01/2020 Consumer Use Tax : Audit Period - Sample
Offer in Compromise: Doubtful Collectability - Financial Hardship
20-155 20-155 Rulings of the Tax Commissioner 09/01/2020 Use Tax : Audit - Taxpayer Records
20-152 20-152 Rulings of the Tax Commissioner 09/01/2020 Exemptions : Organization - Nonprofit
20-206 20-206 Rulings of the Tax Commissioner 08/26/2020 Guidelines for the Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax
20-147 20-147 Rulings of the Tax Commissioner 08/25/2020 Administration : Appeals - Redetermination, Timely Filing
20-148 20-148 Rulings of the Tax Commissioner 08/25/2020 Residency : Domicile - Different States; Administration : Written Advice - Abatement Letter
20-149 20-149 Rulings of the Tax Commissioner 08/25/2020 Administration: Taxpayer Records: Requirements
Contractors :Consumer Use Tax on Untaxed Purchases of Tangible Personal Property Fencing, Cabinets, Countertops, Doors, Metal Stairs and Rails, Shaft Wall System, Custom Clothing, Framing and Sheathing, Mirrors, Unknown Transactions, Business Costs, Taxes Paid to Another State: Retailer Exception: Repealed
Purchases: Disputes with Vendors
20-142 20-142 Rulings of the Tax Commissioner 08/18/2020 Exemptions: Service: Sale and Installation of Custom Closets - Tangible Versus Real Property
20-143 20-143 Rulings of the Tax Commissioner 08/18/2020 Subtractions : Prepaid Tuition Plan Distribution - Documentation Sufficiency
20-140 20-140 Rulings of the Tax Commissioner 08/18/2020 Business Identity Theft
20-144 20-144 Rulings of the Tax Commissioner 08/18/2020 Administration : Statute of Limitations - Amended Return
20-141 20-141 Rulings of the Tax Commissioner 08/18/2020 Exemption: Miscellaneous: certified text books
Administration: Refunds
20-134 20-134 Rulings of the Tax Commissioner 08/11/2020 Jurisdiction : Statute of Limitations for Refunds
Tangible : Machinery & Tools - Manufacturer, Processor
20-138 20-138 Rulings of the Tax Commissioner 08/11/2020 Administration : Audits - Reporting Federal Changes
20-132 20-132 Rulings of the Tax Commissioner 08/11/2020 Exemption Certificates : Good Faith/Reasonable Care
Exemptions : Purchases of Food and Meals by Nonprofit Organizations
20-135 20-135 Rulings of the Tax Commissioner 08/11/2020 Resale Exemption : Exemption Certificates - Good Faith Acceptance, Reasonable Care; Sampling Technique : Sample Period Extrapolation - Two Month Sample
20-139 20-139 Rulings of the Tax Commissioner 08/11/2020 Documentation, industrial exemption, tax paid to DMV : Duplicate exceptions, use tax, compliance ratio, penalty
20-133 20-133 Rulings of the Tax Commissioner 08/11/2020 Credit : Land Preservation - Buildings; Historic Rehabilitation
20-136 20-136 Rulings of the Tax Commissioner 08/11/2020 Residency : Domicile - Taxpayer did not Establish Virginia Domicile