Document # | Public Document # | Document Type | Date Issued Sort ascending | Description |
---|---|---|---|---|
23-102 | 23-102 | Rulings of the Tax Commissioner | 08/24/2023 | Exemption: Agricultural - Orchard and Winery, Support Posts, Grape Vine Trellis |
23-101 | 23-101 | Rulings of the Tax Commissioner | 08/24/2023 | Administration: Audit - Sampling Technique, Error Factor, Isolated or Unusual Purchase; Offer in Compromise - Doubtful Liability; Penalty - Alternative Method Compliance Ratio, Amnesty, Waiver |
23-98 | 23-98 | Attorney General's Opinion | 08/17/2023 | Classification: Repair, Personal, Business and Other Services - Linguistics and Software Development Definite Place of Business: Business Address - Continuous Course of Dealing Situs: Statutory Method - Services |
23-99 | 23-99 | Rulings of the Tax Commissioner | 08/17/2023 | Exemptions: Resale Certificates - Certificates On File, Certificates Obtained After Audit, Good Faith; Reasonable Care and Judgment Administration: Audit - Sampling Assessment: Interest - Abatement |
23-100 | 23-100 | Rulings of the Tax Commissioner | 08/17/2023 | Administration: Audit - Expense Purchases, Erroneously Collected Tax, Non-Filer Assessment Credits Assessment Penalty & Interest - Tax Collected Not Remitted |
23-95 | 23-95 | Rulings of the Tax Commissioner | 08/09/2023 | Subtractions: Retirement Income - Bailey Settlement, Capital Gains - Real Property; Credits: Tax Paid to Another State - North Carolina |
23-96 | 23-96 | Rulings of the Tax Commissioner | 08/09/2023 | Audit: Taxpayer Records - Failure to Retain or Provide Documentation |
23-94 | 23-94 | Rulings of the Tax Commissioner | 08/09/2023 | Administration: Return- Change in Taxable Year |
23-93 | 23-93 | Rulings of the Tax Commissioner | 08/03/2023 | Classification: Consistency - Request for Change Tangible: Machinery & Tools - Mining Defined |
23-89 | 23-89 | Rulings of the Tax Commissioner | 08/03/2023 | Administration: Refund Request - Direct Pay Permit; Front-End Agreement; Audit by Department Required |
23-91 | 23-91 | Rulings of the Tax Commissioner | 08/03/2023 | Administration: Refund Request - Direct Pay Permit; Front-End Agreement; Audit by Department Required |
23-90 | 23-90 | Rulings of the Tax Commissioner | 08/03/2023 | Administration: Refund Request - Direct Pay Permit; Front-End Agreement; Audit by Department Required |
23-92 | 23-92 | Rulings of the Tax Commissioner | 08/03/2023 | Exemption: Data Center - Power Distribution and Other Electrical Equipment |
23-88 | 23-88 | Rulings of the Tax Commissioner | 07/31/2023 | Guidelines for the Classification of Workers |
23-49 | 23-49 | Rulings of the Tax Commissioner | 07/25/2023 | Types of Instruments: Deeds of Trust - Refinance |
23-87 | 23-87 | Rulings of the Tax Commissioner | 07/14/2023 | Exemption: Nonprofit Schools - Fundraisers; Book Fairs |
23-86 | 23-86 | Rulings of the Tax Commissioner | 07/13/2023 | Residency: Domicile - Failure to Establish Intent to Abandon Virginia |
23-83 | 23-83 | Rulings of the Tax Commissioner | 07/13/2023 | Administration: Appeal - Reconsideration, Criteria Not Met Residency: Domicile - Failure to Abandon |
23-84 | 23-84 | Rulings of the Tax Commissioner | 07/13/2023 | Residency: Domicile - Failure to Establish Intent to Change Administration: Reciprocity - Dual Residency Credit: Taxes Paid to Another State - Maryland |
23-85 | 23-85 | Rulings of the Tax Commissioner | 07/13/2023 | Residency: Domicile - Establishment of Intent to Abandon Virginia |
23-82 | 23-82 | Rulings of the Tax Commissioner | 07/13/2023 | Residency: Domicile - Military Spouse |
23-80 | 23-80 | Rulings of the Tax Commissioner | 07/06/2023 | Gross Receipts: Consultant - Reimbursed Travel Expenses |
23-78 | 23-78 | Rulings of the Tax Commissioner | 07/06/2023 | Disposable Plastic Bag Tax: Requirements to Collect - Non-Profit Business Operating on Federal Property |
23-79 | 23-79 | Rulings of the Tax Commissioner | 07/06/2023 | Administration: Return - Filing Due Date for Short Taxable Years Assessment: Penalty - Late Filing |
23-76 | 23-76 | Rulings of the Tax Commissioner | 07/06/2023 | Sales: Retail - Parts Installed By Automobile Repair Shop Exemption: Services - Repair Service Charges Bundled With Tangible Personal Property. |