Document # Public Document # Document Type Date Issued Description
23-39 23-39 Rulings of the Tax Commissioner 04/12/2023 Federal Adjusted Gross Income: Fixed Date Conformity - Bonus Depreciation, Gain on Sale of Partnership Interest
23-40 23-40 Rulings of the Tax Commissioner 04/12/2023 Exemption: Certificates - Provided with Appeal Subject to Greater Scrutiny
Penalty: Compliance - 5th Generation Audit Requires Ratio in Excess of 85% for Both Sales And Use Tax
23-41 23-41 Rulings of the Tax Commissioner 04/12/2023 Exemption: Certificates - Provided with Appeal Subject to Greater Scrutiny
Penalty: Compliance - 5th Generation Audit Requires Ratio in Excess of 85% for Both Sales And Use Tax; Amnesty - Requirements
Interest: Required
23-42 23-42 Rulings of the Tax Commissioner 04/12/2023 Tangible: Appeals - Jurisdiction
23-43 23-43 Rulings of the Tax Commissioner 04/12/2023 Classification: Consistency - Request for Change
Tangible: Machinery & Tools - Mining Defined
23-35 23-35 Rulings of the Tax Commissioner 04/05/2023 Administration: Appeal - Not Timely Filed
23-36 23-36 Rulings of the Tax Commissioner 04/05/2023 Situs: Apportionment - Payroll
23-37 23-37 Rulings of the Tax Commissioner 04/05/2023 Administration: Appeal - Timely Filed
Administration: Protective Claim - Statute of Limitations
Administration: Refunds
Administration: Refunds - Resident Filing Requirements
Residency: Actual - Residency Not Impacted By National Origin
23-32 23-32 Rulings of the Tax Commissioner 03/29/2023 Residency: Domicile - Taxpayer Successfully Established Intent to Change Domicile
23-3 23-31 Tax Bulletins 03/29/2023 Changes to Virginia's Pass-Through Entity Tax
23-33 23-33 Rulings of the Tax Commissioner 03/29/2023 Credit: Qualified Equity and Subordinated Debt Investments - Application Filing Deadline Enforcement
23-34 23-34 Rulings of the Tax Commissioner 03/29/2023 Administration: Local Appeal - Jurisdiction, Required Procedures
23-30 23-30 Rulings of the Tax Commissioner 03/22/2023 Administration: Return - Withholding From Another State
Credit: Tax Paid to Another State - North Carolina, Border State Credit
23-29 23-29 Rulings of the Tax Commissioner 03/16/2023 Administration: Appeal - Jurisdiction
Classification: Truck Drivers - Federal Schedule C
23-26 23-26 Rulings of the Tax Commissioner 03/15/2023 Manufacturing Exemption: Equipment - Waste Removal Equipment, Power/Pressure Washer
Manufacturing Exemption: Direct Payment Permit - Generally
Administration: Penalty and Interest - Waiver
23-27 23-27 Rulings of the Tax Commissioner 03/15/2023 Administration: Assessment - Statute of Limitations On Collections, Liens
23-28 23-28 Rulings of the Tax Commissioner 03/15/2023 Administration: Appeal - Reconsideration Requirements Not Met
23-2 23-25 Tax Bulletins 03/07/2023 Administration: Tax Bulletin - VIRGINIA’S INTEREST RATES WILL REMAIN THE SAME FOR THE SECOND QUARTER OF 2023
23-24 23-24 Rulings of the Tax Commissioner 03/01/2023 Deduction: Business Expense - Schedule C Documentation Requirements
Deduction: Itemized - Inadequate Documentation
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
23-21 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
23-19 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