Document # Public Document # Document Type Date Issued Description
20-3 20-3 Rulings of the Tax Commissioner 01/07/2020 Situs: Apportionment - Payroll; Administration: Mandatory Penalty Waiver - Taxpayer Fault
19-128 19-128 Rulings of the Tax Commissioner 12/26/2019 Guidelines Regarding the Business Interest Limitation
20-23 20-23 Rulings of the Tax Commissioner 12/13/2019 Federal Adjusted Gross Income (FAGI): Capital Gains - Virginia Residency; Virginia Source Income: Nonresidents - Sale of Intangible Asset
19-10 19-127 Tax Bulletins 12/10/2019 1st Quarter Interest Rates for 2020
19-9 19-126 Tax Bulletins 12/04/2019 Federal Tax Cuts and Jobs Act: Deconformity- Pease Limitation
19-7 19-125 Tax Bulletins 11/22/2019 Return Filing and Other Requirements Applicable to Virginia's Revised Definition of Resident Estate or Trust
19-123 19-123 Rulings of the Tax Commissioner 11/15/2019 Administration: Refunds - Filing Requirements, Amended Returns
19-124 19-124 Rulings of the Tax Commissioner 11/15/2019 Telecommunications Minimum Tax: Pass-Through Entities - Combined Returns
19-8 19-122 Tax Bulletins 10/30/2019 Reduced Retail Sales and Use Tax Rate on Essential Personal Hygiene Products
19-117 19-117 Rulings of the Tax Commissioner 10/04/2019 Net Operating Loss Deduction (NOLD): NOL Deduction - Election to Forego Carryback; Net Operating Loss Deduction (NOLD): Fixed Date Conformity - Virginia Modifications; Allocations and Apportionment: Property Factor - Original Cost; Allocation and Apportionment: Payroll Factor - Federal Forms; Allocation and Apportionment: Sales Factor - Proceeds from Intangible Assets, Hedging Transactions
19-114 19-114 Rulings of the Tax Commissioner 10/04/2019 Pass-Through Entity (PTE): Income - Income from PTE Interest; Allocation and Apportionment: Alternative Method - Nonbusiness Income
19-118 19-118 Rulings of the Tax Commissioner 10/04/2019 Residency: Domicile - Military Spouse; Administration: Written Advice - Live Chat
19-115 19-115 Rulings of the Tax Commissioner 10/04/2019 Services in Connection with Sales of Tangible Personal Property : Shipping and handling
19-119 19-119 Rulings of the Tax Commissioner 10/04/2019 Residency: Actual - Temporary Assignment; Credit: Tax Paid to Another State - Missouri
19-116 19-116 Rulings of the Tax Commissioner 10/04/2019 Denied Refund Request; Documentation Issue: TPP Purchased for Phone, TV and Internet Services
19-120 19-120 Rulings of the Tax Commissioner 10/04/2019 Tangible: Appeals - No Local Appeal Filed
19-113 19-113 Rulings of the Tax Commissioner 10/01/2019 Administration: Assessment - Statute of Limitations; Capital: Total Equity - Noncontrolling (minority) Interest in Consolidated Subsidiaries; Credit: Historic Rehabilitation - Carry Overs; Administration: Audits - Mathematical Errors
19-110 19-110 Rulings of the Tax Commissioner 09/27/2019 Situs: Apportionment - Agreement; Deductions: Out of State - Direct
19-111 19-111 Rulings of the Tax Commissioner 09/27/2019 Tangible: Appeals - Statute of Limitations, New Issues
19-112 19-112 Rulings of the Tax Commissioner 09/27/2019 Refund; Transitional Period
19-109 19-109 Rulings of the Tax Commissioner 09/26/2019 Tangible - Machinery & Tools: Equipment Not Yet in Use
19-106 19-106 Rulings of the Tax Commissioner 09/18/2019 Residency: Domicile - Change; Virginia Source Income: Nonresidents
19-103 19-103 Rulings of the Tax Commissioner 09/18/2019 Residency : Domicile - Failure to Provide Information
19-107 19-107 Rulings of the Tax Commissioner 09/18/2019 Credit: Tax Paid to Another State - District of Columbia; Administration: Offers in Compromise - Interest Waiver
19-108 19-108 Rulings of the Tax Commissioner 09/18/2019 Residency: Domicile - Failure to Abandon VA Domicile