Document # Public Document # Document Type Date Issued Sort ascending Description
21-157 21-157 Rulings of the Tax Commissioner 12/29/2021 True Object Test, Art on Canvas
21-156 21-156 Rulings of the Tax Commissioner 12/29/2021 Credit : Taxes Paid to Another State - Entity level tax
21-158 21-158 Rulings of the Tax Commissioner 12/28/2021 Residency : Domicile - Ruling Request
21-152 21-152 Rulings of the Tax Commissioner 12/14/2021 Manufacturing Exemption : Industrial Processing - Cold Storage Business, Products for Sale or Resale
21-141 21-141 Rulings of the Tax Commissioner 11/09/2021 Audit: Sample Period, Statute of Limitations
Purchases: Assets, Custom Products
Hotel/Motel Accommodations, Meals & Lodging Sales; Free Meal Tickets, Meals Furnished to Employees
21-9 21-140 Tax Bulletins 11/09/2021 Virginia Disposable Plastic Bag Tax Enacted in The Cities of Alexandria, Fredericksburg, and Roanoke and the Counties of Arlington and Fairfax
21-139 21-139 Rulings of the Tax Commissioner 11/09/2021 Alarm Systems : Mixed Transactions: Monitored, Nonmonitored; Services : Exempt Services - True Object Test
21-136 21-136 Rulings of the Tax Commissioner 10/26/2021 Occasional Sale; Gift Transaction - Statute of Limitations
21-134 21-134 Rulings of the Tax Commissioner 10/26/2021 Audit : Statistical Sampling : ICT audit
21-137 21-137 Rulings of the Tax Commissioner 10/26/2021 Subtractions : Income - Ordinary Income, Capital Gains; Administration : Returns - Amended Returns, Overpayment Credits
21-135 21-135 Rulings of the Tax Commissioner 10/26/2021 Contractors: Mixed Government Transactions : Systems Repair and Replacement
21-133 21-133 Rulings of the Tax Commissioner 09/30/2021 Guidelines for the Classification of Workers
21-8 21-150 Tax Bulletins 09/02/2021 Virginia's Interest Rates Will Remain the Same for the Fourth Quarter of 2021
21-117 21-117 Rulings of the Tax Commissioner 09/01/2021 Guidelines for the Virginia Disposable Plastic Bag Tax
21-111 21-111 Rulings of the Tax Commissioner 08/24/2021 Situs : Services - Payroll Apportionment; Deduction- Out of State
21-115 21-115 Rulings of the Tax Commissioner 08/24/2021 Administration : Appeal - Jurisdiction
21-109 21-109 Rulings of the Tax Commissioner 08/24/2021 Valuation : Fair Market Value - Purchase price
21-112 21-112 Rulings of the Tax Commissioner 08/24/2021 Pass-through Entity : FDC Subtraction - Proof of prior addition not required
21-110 21-110 Rulings of the Tax Commissioner 08/24/2021 Situs : Statutory Method - Security Monitoring Companies
21-113 21-113 Rulings of the Tax Commissioner 08/24/2021 Tobacco : Purchases/Sales of Cigarettes
21-114 21-114 Rulings of the Tax Commissioner 08/24/2021 Administration : Refunds - Statute of Limitations
21-103 21-103 Rulings of the Tax Commissioner 08/13/2021 Guidelines for Reporting Federal Tax Adjustments
21-102 21-102 Rulings of the Tax Commissioner 08/10/2021 Situs : Apportionment - Payroll, Research and Development
21-106 21-106 Rulings of the Tax Commissioner 08/10/2021 Credit : Research & Development - Prorated credit/annual cap
21-104 21-104 Rulings of the Tax Commissioner 08/10/2021 Unreported Sales - Dealer Records