Document # Public Document # Document Type Date Issued Description
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
23-78 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.
23-81 23-81 Rulings of the Tax Commissioner 07/06/2023 Use: Real Property v. Tangible Personal Property (TPP) - Three Part Test, Party Subject to Tax
23-77 23-77 Rulings of the Tax Commissioner 07/06/2023 Application: Statute of Limitations - Request for Refund
23-80 23-80 Rulings of the Tax Commissioner 07/06/2023 Gross Receipts: Consultant - Reimbursed Travel Expenses
23-75 23-75 Rulings of the Tax Commissioner 07/03/2023 Determination - Allowable income apportionment method; Original Return
1887 Holdings, INC. (F/K/A The Sauer Company)
v. Record No. 0598-22-2
D. Eugene Cheek Sr., Judge - Circuit Court of the City of Richmond
23-74 23-74 Rulings of the Tax Commissioner 06/23/2023 Sale: Retail - Accommodations, Rental or Lease, Real and Tangible Property Transaction, True Object Test, Wedding Venue
Audit: Period - Six-Year Extension, Limited to Period of Operations
23-73 23-73 Rulings of the Tax Commissioner 06/23/2023 Assessment: Estimated - Missing Documentation; Based on Available Documents
Audit: Period - Extension Agreement for Subsequent Periods
Sales: Retail - Accommodations, Real and Tangible Personal Property Transaction
Penalty - First Audit, Amnesty Payment Requirement
23-72 23-72 Rulings of the Tax Commissioner 06/23/2023 Individual: Domicile - Failure to Establish Intent to Change, DOD Assignments to Foreign Country
23-6 23-71 Tax Bulletins 06/15/2023 Virginia's Interest Rates will Remain the Same for the Third Quarter of 2023
23-69 23-69 Rulings of the Tax Commissioner 06/07/2023 Credit: Tax Paid to Another State - New York Franchise Tax, Tennessee Excise Tax, Virginia Addition by Corporations,
Administration: Assessment - Commerce Clause - Internal Consistency
23-70 23-70 Rulings of the Tax Commissioner 06/07/2023 Individual
Administration: Refund - Statute of Limitations
23-66 23-66 Rulings of the Tax Commissioner 06/01/2023 Residency: Domicile - Intent to Change Domicile Established
23-68 23-68 Rulings of the Tax Commissioner 06/01/2023 Exemptions: Cigarette - Acceptance of Exemption Certificates
23-67 23-67 Rulings of the Tax Commissioner 06/01/2023 Exemption: Data Center - Equipment Delivered To Storage Facility; First Use
Administration: Refund - Limitation Amount
23-61 23-61 Rulings of the Tax Commissioner 05/24/2023 Exemption: Indians - Income from Employment on Reservation
23-60 23-60 Rulings of the Tax Commissioner 05/24/2023 Transient Occupancy Tax: Appeal: Lack of Jurisdiction; Administration: Penalty and Interest - Waivers
23-62 23-62 Rulings of the Tax Commissioner 05/24/2023 Residency: Domicile - Intent to Change Established; Part-Year
23-59 23-59 Rulings of the Tax Commissioner 05/24/2023 Assessment: Documentation - Direct Pay Permit / Burden of Proof
23-64 23-64 Rulings of the Tax Commissioner 05/24/2023 Residency: Domicile - Failure to Respond
Credit: Tax Paid to Another State - Limitation