Document # Public Document # Document Type Date Issued Description
24-2 24-2 Rulings of the Tax Commissioner 02/21/2024 Administration: Records Review Documentation - Required Taxpayer Records; Failure to file information during audit
24-3 24-3 Rulings of the Tax Commissioner 02/21/2024 Administration: Amended Return for Refund - Statute of Limitations
24-4 24-4 Rulings of the Tax Commissioner 02/21/2024 Administration: Audit - Taxpayer Records, Failure to Provide Sufficient Documents to Establish a Refund Claim
24-12 24-12 Rulings of the Tax Commissioner 02/19/2024 Guidelines for the Retroactive Taxable Year 2021 Pass-through Entity Tax (PTET)
24-1 24-1 Rulings of the Tax Commissioner 01/04/2024 Guidelines for the Pass-through Entity Tax
23-129 23-129 Rulings of the Tax Commissioner 12/07/2023 Administration : Amended Return - Statute of Limitations, Failure to Timely Provide Documentation, Failure to File Refund Claim Within The Time Allowed
23-130 23-130 Rulings of the Tax Commissioner 12/07/2023 Exemption : Durable Medical Equipment - On Behalf of Individual, Bulk Purchases, Consignment
23-127 23-127 Rulings of the Tax Commissioner 11/30/2023 Subtractions: Social Security - Civil Service Retirement System - Federal Civil Service Retirees Court Decisions
23-128 23-128 Rulings of the Tax Commissioner 11/30/2023 Administration: Appeal - Jurisdiction, Lack of Authority
Tangible: Appeals - Motor Vehicles, Personal Vehicle
23-9 23-126 Tax Bulletins 11/29/2023 Virginia’s Interest Rates Will Remain the Same for the First Quarter of 2024
23-125 23-125 Rulings of the Tax Commissioner 11/21/2023 Firearm Safety Device Tax Credit Guidelines
23-119 23-119 Rulings of the Tax Commissioner 10/26/2023 Administration: Returns - Failure to File, Estimated Assessments
23-120 23-120 Rulings of the Tax Commissioner 10/26/2023 Administration: Appeal - Requirements For Reconsideration
Leases: Retail of Event Venue - Real and Tangible Personal Property Included
23-118 23-118 Rulings of the Tax Commissioner 10/26/2023 Exemptions: Manufacturing - Used Directly, Kiln Decking, Picture Tally System
23-122 23-122 Rulings of the Tax Commissioner 10/26/2023 Residency: Domicile - Intent to Change Established, Foreign Country
23-121 23-121 Rulings of the Tax Commissioner 10/26/2023 Residency: Domicile - Intent to Change Established, Moving Between Several States
23-123 23-123 Rulings of the Tax Commissioner 10/26/2023 Residency: Domicile - Intent to Change Not Established, Failure to Establish New and Abandon Old, Moving Among Multiple States
23-113 23-113 Rulings of the Tax Commissioner 10/19/2023 Definite Place of Business: Office At Residence - Virtual Facility - Foreign Location;
Situs: Data Services - Statutory Method, Payroll Apportionment, Use of Income Tax Sales Factor;
Deductions: Out of State - Eligible Receipts, Computation
23-110 23-110 Rulings of the Tax Commissioner 10/19/2023 Residency: Domicile - Failure to Establish Intent to Change to Virginia, Lack of Physical Presence
23-117 23-117 Rulings of the Tax Commissioner 10/19/2023 Exemption: Bullion & Legal Tender - Purchases of Silver Flatware
23-114 23-114 Rulings of the Tax Commissioner 10/19/2023 Deductions: Itemized - Charitable, Income Tax Limitation;
Schedule C - Business Expenses
23-115 23-115 Rulings of the Tax Commissioner 10/19/2023 Exemption: Services - Maintenance Contracts for Labor and Tangible Personal Property
23-112 23-112 Rulings of the Tax Commissioner 10/19/2023 Gross Receipts: Retail Sales - Sales of Affiliated Entity;
Definite Place of Business: Designated In Store Computer Ordering Station or Kiosk
Administration: Authority to Impose Tax - Affiliate Sales
23-116 23-116 Rulings of the Tax Commissioner 10/19/2023 Exemption: Services - Installation Into Real Property, Wireless and Hardwired Security Systems, Home Audio Visual Entertainment Systems and Cabling
23-111 23-111 Rulings of the Tax Commissioner 10/19/2023 Administration: Appeal - Reconsideration Request Not Timely Filed, Departments Responsibility In Issuing Assessments