Document # Public Document # Document Type Date Issued Description
20-108 20-108 Rulings of the Tax Commissioner 06/23/2020 Exemption Certificates, Records: Penalty, Interest
20-102 20-102 Rulings of the Tax Commissioner 06/16/2020 Occasional sale; tractor purchase: Mobile office trailer purchase; lack of supporting documentation
20-103 20-103 Rulings of the Tax Commissioner 06/16/2020 Tobacco Products: Vaping Devices
20-104 20-104 Rulings of the Tax Commissioner 06/16/2020 Administration: Refunds - Statute of Limitations
20-101 20-101 Rulings of the Tax Commissioner 06/16/2020 Services in connection with sale or rental of TPP
20-7 20-100 Tax Bulletins 06/10/2020 3rd Quarter Interest Rates for 2020
20-97 20-97 Rulings of the Tax Commissioner 06/02/2020 Employee Meals: Exemptions
20-94 20-94 Rulings of the Tax Commissioner 06/02/2020 Taxable Services
20-98 20-98 Rulings of the Tax Commissioner 06/02/2020 Subtractions: Military - Active Duty Pay
20-95 20-95 Rulings of the Tax Commissioner 06/02/2020 Accounting period: Employee meals
20-99 20-99 Rulings of the Tax Commissioner 06/02/2020 Manufacturing Exemption
20-96 20-96 Rulings of the Tax Commissioner 06/02/2020 Fixed Date Conformity: Virginia Modifications - Tax Benefit Rule; Allocation and Apportionment: Alternative Method - Virginia Modifications; Pass-through Entity (PTE): Apportionment - Partnership
20-90 20-90 Rulings of the Tax Commissioner 05/27/2020 Subtractions: Foreign Source Income - Related Expenses; Administration: Returns- Amended
20-91 20-91 Rulings of the Tax Commissioner 05/27/2020 Administration: Returns - Filing Requirements; Statute of Limitations - Federal Audits
20-92 20-92 Rulings of the Tax Commissioner 05/27/2020 Contractors - real estate: Fixed Assets; Subcontractors
20-89 20-89 Rulings of the Tax Commissioner 05/27/2020 Audit: Extrapolation - Lease/Purchase
20-93 20-93 Rulings of the Tax Commissioner 05/27/2020 Accounting period
20-88 20-88 Rulings of the Tax Commissioner 05/22/2020 Classification: Retail Sales - Distillery; Exemptions: Manufacturing; Agency - ABC Government Distillery Stores
20-86 20-86 Rulings of the Tax Commissioner 05/19/2020 Federal Adjusted Gross Income (FAGI): Net Operating Loss Deduction (NOLD) - Carryback; Administration: Statute of Limitations - Amended Return
20-87 20-87 Rulings of the Tax Commissioner 05/18/2020 Real Property Contractor; Reciprocity
20-85 20-85 Rulings of the Tax Commissioner 05/14/2020 Residency: Domicile - Taxpayer Successfully Changed Domicile
20-82 20-82 Rulings of the Tax Commissioner 05/12/2020 ISP exemption: Mixed Use Equipment Allocation
20-83 20-83 Rulings of the Tax Commissioner 05/12/2020 Cigarette Purchases
20-80 20-80 Rulings of the Tax Commissioner 05/12/2020 ISP exemption: Mixed use equipment allocation
20-81 20-81 Rulings of the Tax Commissioner 05/12/2020 ISP Exemption: Mixed Use Equipment Allocation