Document # Public Document # Document Type Date Issued Description
24-88 24-88 Rulings of the Tax Commissioner 09/17/2024 Sales: Debit and Credit Cards; Exemption: Interstate - Constructive Possession; Resale - Certificate, Greater Scrutiny Test
24-84 24-84 Rulings of the Tax Commissioner 09/13/2024 Credit : Equity & Subordinated Debt - Application Deadline
24-87 24-87 Rulings of the Tax Commissioner 09/13/2024 Contractor: Fabrication - Dual Capacity Operator, Primary Purpose Rule;
One-time Credit - Erroneous Sales Tax Collection Against Use Tax Assessment
24-83 24-83 Rulings of the Tax Commissioner 09/13/2024 Credit: Qualified Equity and Subordinated Debt Investments - Deadline For Filing Application
24-85 24-85 Rulings of the Tax Commissioner 09/13/2024 Contractor: Fabrication - Dual Capacity Operator, Primary Purpose Rule;
One-Time Credit - Erroneous Sales Tax Collection Against Use Tax Assessment
24-82 24-82 Rulings of the Tax Commissioner 09/13/2024 Credit: Equity & Subordinated Debt - Application Deadline
24-86 24-86 Rulings of the Tax Commissioner 09/13/2024 Administration: Appeals - Timeliness to File ; Protective Claims; Assessment - Based on Federal Information; Virginia Source Income - Conformity
24-6 24-81 Tax Bulletins 08/28/2024 Administration: Tax Bulletin - Virginia's Interest Rates Will Remain The Same For The Fourth Quarter Of 2024
24-78 24-78 Rulings of the Tax Commissioner 08/21/2024 Exemption: Services - Mixed Transaction, Auto Diagnostics, Repair
24-80 24-80 Rulings of the Tax Commissioner 08/21/2024 Addition : Intercompany Intangible Expenses - Subject to Tax; Valid Business Purpose; Due Process and Commerce Clauses
24-79 24-79 Rulings of the Tax Commissioner 08/21/2024 Exemption: Services - Mixed Transaction; Automobile Repair, Diagnostic Charges
24-77 24-77 Rulings of the Tax Commissioner 08/21/2024 Exemption: Certificates - Generally;
Reasonable Care;
Good Faith Acceptance;
Greater Scrutiny
24-76 24-76 Rulings of the Tax Commissioner 08/13/2024 Exemption: Pollution Control - Chemicals and Equipment Used to Abate Water Pollution
24-75 24-75 Rulings of the Tax Commissioner 08/07/2024 Definite Place of Business : Limited Liability Company - Disregarded Entity, Owner Based in Virginia Performance Of Executive Functions, Facilities Located Outside Virginia
24-74 24-74 Rulings of the Tax Commissioner 08/05/2024 Administration : Return - Timely Filing, Combat Zone; Penalty - Late Filing, Extension, Addition to Tax; Assessment - Interest
24-72 24-72 Rulings of the Tax Commissioner 08/05/2024 Administration: Taxpayer Records - Additional Information Available; Adult Sampling - Technique, Error Factor
24-73 24-73 Rulings of the Tax Commissioner 08/05/2024 Credit : Major Research & Development - Application Incomplete, Failure to Perfect By Deadline
24-4 24-70 Tax Bulletins 07/22/2024 Administration: Tax Bulletin - Information for Manufacturers, Distributors, and Retail Dealers of Liquid Nicotine or Nicotine Vapor Products
24-5 24-71 Tax Bulletins 07/22/2024 Administration: Tax Bulletin - Filing and Payment Extension Resulting from the Global Crowdstrike Outage
24-67 24-67 Rulings of the Tax Commissioner 07/09/2024 Administration : Refund - Required Records; General Ledger Insufficient
24-68 24-68 Rulings of the Tax Commissioner 07/09/2024 Deductions: Itemized - Documentation; Personal Property Tax; Real Estate Taxes; Home Mortgage Interest; Charitable Contributions
24-69 24-69 Rulings of the Tax Commissioner 07/09/2024 Exemption: Manufacturing - Testing and Quality Control Equipment
24-66 24-66 Rulings of the Tax Commissioner 07/09/2024 Filing Status : Change - Permission not Required for Election Year
24-65 24-65 Legislative Summaries 07/01/2024 2024 Legislative Summary
24-3 24-64 Tax Bulletins 06/27/2024 Administration: Tax Bulletin - One-Time Safe Harbor for Omitted and Erroneously Remitted Retail Sales & Use Taxes to Contractors