This library contains Virginia Tax Rulings of the Tax Commissioner, Tax Bulletins, Attorney General Opinions, and Legislative Summaries. Visit the Virginia Law website to search the Virginia Tax Code, Title 58.1 and the Virginia Tax Administrative Code, Title 23, Taxation.
Document # | Public Document # | Document Type | Date Issued Sort ascending | Description |
---|---|---|---|---|
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 |
23-77 | 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 |
23-78 | 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 |
23-75 | 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 |