Document # Public Document # Document Type Date Issued Description
24-7 24-103 Tax Bulletins 10/04/2024 Administration: Tax Bulletin - Extension of Due Dates for Individual Income Tax Returns and Payments for Victims of Hurricane Helene
24-90 24-90 Rulings of the Tax Commissioner 09/18/2024 Exemption: Internet Service Provider - (ISP) Wholesale v. Retail; Mixed-Use Equipment;
Administration: Refund - Vendor Verification, Interest
24-6 24-81 Tax Bulletins 08/28/2024 Administration: Tax Bulletin - Virginia's Interest Rates Will Remain The Same For The Fourth Quarter Of 2024
24-80 24-80 Rulings of the Tax Commissioner 08/21/2024 Addition : Intercompany Intangible Expenses - Subject to Tax; Valid Business Purpose; Due Process and Commerce Clauses
24-79 24-79 Rulings of the Tax Commissioner 08/21/2024 Exemption: Services - Mixed Transaction; Automobile Repair, Diagnostic Charges
24-77 24-77 Rulings of the Tax Commissioner 08/21/2024 Exemption: Certificates - Generally;
Reasonable Care;
Good Faith Acceptance;
Greater Scrutiny
24-78 24-78 Rulings of the Tax Commissioner 08/21/2024 Exemption: Services - Mixed Transaction, Auto Diagnostics, Repair
24-76 24-76 Rulings of the Tax Commissioner 08/13/2024 Exemption: Pollution Control - Chemicals and Equipment Used to Abate Water Pollution
24-75 24-75 Rulings of the Tax Commissioner 08/07/2024 Definite Place of Business : Limited Liability Company - Disregarded Entity, Owner Based in Virginia Performance Of Executive Functions, Facilities Located Outside Virginia
24-72 24-72 Rulings of the Tax Commissioner 08/05/2024 Administration: Taxpayer Records - Additional Information Available; Adult Sampling - Technique, Error Factor
24-73 24-73 Rulings of the Tax Commissioner 08/05/2024 Credit : Major Research & Development - Application Incomplete, Failure to Perfect By Deadline
24-74 24-74 Rulings of the Tax Commissioner 08/05/2024 Administration : Return - Timely Filing, Combat Zone; Penalty - Late Filing, Extension, Addition to Tax; Assessment - Interest
24-5 24-71 Tax Bulletins 07/22/2024 Administration: Tax Bulletin - Filing and Payment Extension Resulting from the Global Crowdstrike Outage
24-4 24-70 Tax Bulletins 07/22/2024 Administration: Tax Bulletin - Information for Manufacturers, Distributors, and Retail Dealers of Liquid Nicotine or Nicotine Vapor Products
24-68 24-68 Rulings of the Tax Commissioner 07/09/2024 Deductions: Itemized - Documentation; Personal Property Tax; Real Estate Taxes; Home Mortgage Interest; Charitable Contributions
24-69 24-69 Rulings of the Tax Commissioner 07/09/2024 Exemption: Manufacturing - Testing and Quality Control Equipment
24-66 24-66 Rulings of the Tax Commissioner 07/09/2024 Filing Status : Change - Permission not Required for Election Year
24-67 24-67 Rulings of the Tax Commissioner 07/09/2024 Administration : Refund - Required Records; General Ledger Insufficient
24-65 24-65 Legislative Summaries 07/01/2024 2024 Legislative Summary
24-3 24-64 Tax Bulletins 06/27/2024 Administration: Tax Bulletin - One-Time Safe Harbor for Omitted and Erroneously Remitted Retail Sales & Use Taxes to Contractors
24-61 24-61 Rulings of the Tax Commissioner 06/05/2024 Residency: Domicile - Military Servicemember
Administration: Audit - Credit Claimed on Out-of-State Return Insufficient to Prove Residency in Virginia
24-62 24-62 Rulings of the Tax Commissioner 06/05/2024 Withholding: Return - Nonresident Claim for Tax Withheld
Administration: Audit - Subtraction Claimed on Another State’s Return is Insufficient Basis For Adjusting Virginia Return.
24-59 24-59 Rulings of the Tax Commissioner 06/05/2024 Residency : Domicile - Failure to Establish Intent; Residency : Reciprocity - Dual Residency; Credit : Out of State - Maryland
24-60 24-60 Rulings of the Tax Commissioner 06/05/2024 Administration : Audit Procedures - Evaluation of Factors; Administration : Taxpayer Records - Requirements
24-2 24-57 Tax Bulletins 05/24/2024 Administration: Tax Bulletin - VIRGINIA'S INTEREST RATES WILL REMAIN THE SAME FOR THE THIRD QUARTER OF 2024