Document # Public Document # Document Type Date Issued Description
23-24 23-24 Rulings of the Tax Commissioner 03/01/2023 Deduction: Business Expense - Schedule C Documentation Requirements
Deduction: Itemized - Inadequate Documentation
23-21 23-21 Rulings of the Tax Commissioner 03/01/2023 Residency: Domicile - Intent Not Established for Virginia Domicile
Residency: Nonresidents - Rental Property
23-22 23-22 Rulings of the Tax Commissioner 03/01/2023 Exemption: Medicine and Drugs - Reagents/Medical Diagnostic Lab; Virginia Medical Control Act; Hospitals, Clinics, Nursing Homes and Similar Corporations Requirements Not Met
Audit: Refund - Separately Stated Labor
23-23 23-23 Rulings of the Tax Commissioner 03/01/2023 Credit: Farm Wineries and Vineyards Tax Credit - Application Filing Deadline Strictly Enforced
23-20 23-20 Rulings of the Tax Commissioner 03/01/2023 Sales: Untaxed Sales - Cigarettes
Audit: Documentation - Submitted Documentation of its Cigarette Purchases and Tax Returns for Review.
Assessment: Penalty and Interest - Requirements
23-19 23-1 Tax Bulletins 02/27/2023 Administration: Tax Bulletin - Important Information Regarding 2022 Virginia Income Tax Returns
23-17 23-17 Rulings of the Tax Commissioner 02/21/2023 Purchases: Tax Paid to Another State - First Use In Virginia; Audit - Duplicate Exceptions
23-18 23-18 Rulings of the Tax Commissioner 02/21/2023 Administration: Audit - Failure to Provide Documentation
Sales: Retail - Dual Operator, Tax Collected Not Remitted - Requirement
23-16 23-16 Rulings of the Tax Commissioner 02/21/2023 Sales Price: Transaction Fees - Credit Card Fees Charged in Connection With Tangible Personal Property Are Taxable
23-14 23-14 Rulings of the Tax Commissioner 01/23/2023 Residency: Domicile - Intent to Change Outside Virginia Established; Part Year - Filing Required When Moving Out Of Virginia
23-11 23-11 Rulings of the Tax Commissioner 01/23/2023 Residency: Domicile - Intent Not Established
Credit: Tax Paid Another State
23-15 23-15 Rulings of the Tax Commissioner 01/23/2023 Subtraction: Military - National Guard income/Basic Pay
23-12 23-12 Rulings of the Tax Commissioner 01/23/2023 Residency: Domicile - Intent to Change Established
23-7 23-7 Rulings of the Tax Commissioner 01/18/2023 Tax Credit: Winery - Deadline strictly enforced
23-10 23-10 Rulings of the Tax Commissioner 01/18/2023 Credit: Research and Development - Deadline, Filing Date Based on Receipt When Application Bears No Postmark
23-8 23-8 Rulings of the Tax Commissioner 01/18/2023 Exemptions: Agricultural - Structural Construction Materials
23-9 23-9 Rulings of the Tax Commissioner 01/18/2023 Sales Price : Rental of Tangible Personal Property
Exemption: Services In Connection With Sale - True Object Test; Certificate - Valid Purchased by Church
23-13 23-13 Rulings of the Tax Commissioner 01/18/2023 Administration: Appeal Reconsideration - Buried of Showing Policy was Misapplied Not Met
23-6 23-6 Rulings of the Tax Commissioner 01/11/2023 Exemption: Pollution Control Equipment
23-4 23-4 Rulings of the Tax Commissioner 01/06/2023 Administration: Audit - Identity Theft
Deduction: Rental Expense - Inadequate documentation; Itemized - Inadequate documentation
23-1 23-1 Rulings of the Tax Commissioner 01/06/2023 Exemption: Pollution Control Equipment - Restrictions in Notice of Sales Tax Exemption
23-5 23-5 Rulings of the Tax Commissioner 01/06/2023 Filing Status: Change - Permission not required when only one entity subject to Virginia tax
23-2 23-2 Rulings of the Tax Commissioner 01/06/2023 Exemption: Pollution Control Equipment - Restrictions in Notice of Sales Tax Exemption
23-3 23-3 Rulings of the Tax Commissioner 01/06/2023 Employee : Definition - Contractor
Administration : Audit - Standards of Review
22-162 22-162 Rulings of the Tax Commissioner 12/30/2022 Administration : Appeal - Reconsideration Requirements; Assessments - Interest
Converted Assessment : Responsible Officer