Document # Public Document # Document Type Date Issued Description
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
22-163 22-163 Rulings of the Tax Commissioner 12/30/2022 Miscellaneous Taxes: Disposable Plastic Bag Tax - Entities Subject to Tax
Administration: Refunds - Requirements
22-160 22-160 Rulings of the Tax Commissioner 12/30/2022 Assessment: Estimated - Best info available
Sales : Convenience Store; Non-Food Sales, Credit for Tax Paid, Exempt Sales, Phone Cards
Offer in Compromise : Doubtful Collectability
22-164 22-164 Rulings of the Tax Commissioner 12/30/2022 Definite Place of Business: Government Facilities - Continuous Services at A Federal Military Base
Gross Receipts : Situs - Services
Administration: Authority to Impose Tax - Federal Area included in City; Discriminatory Enforcement - Beyond the Scope of the Local Appeals Process
Officer In Compromise - Locality Discretion
22-161 22-161 Rulings of the Tax Commissioner 12/30/2022 Exemption: Insurance Company Premiums
22-159 22-159 Rulings of the Tax Commissioner 12/20/2022 Exemption: Drugs and Medicine - Prescription Pet Food
22-158 22-14 Tax Bulletins 12/14/2022 Virginia's Interest Rates will Change for the First Quarter of 2023