Document # Public Document # Document Type Date Issued Description
21-154 21-154 Rulings of the Tax Commissioner 12/14/2021 Administration : Assessment - Responsible Officer Penalty, Converted Sales & Use Tax, Withholding Tax
21-152 21-152 Rulings of the Tax Commissioner 12/14/2021 Manufacturing Exemption : Industrial Processing - Cold Storage Business, Products for Sale or Resale
21-155 21-155 Rulings of the Tax Commissioner 12/14/2021 Classification : Change Request - Financial Services v. Business Services, Multiple Businesses; Deductions : Out of State - Utah
21-10 21-149 Tax Bulletins 12/03/2021 Virginia's Interest Rates Will Remain The Same For The First Quarter Of 2022
21-169 21-169 Rulings of the Tax Commissioner 12/02/2021 Subtraction : Civil Service Retirement Income
21-147 21-147 Rulings of the Tax Commissioner 11/23/2021 Tangible Property : Valuation - Original Cost
Administration : Locality Records - Availability to Taxpayers
21-148 21-148 Rulings of the Tax Commissioner 11/23/2021 Tangible Property : Business and Merchant's Capital
Administration: Jurisdiction - Complete Appeals, Final Local Determination Requirements
21-145 21-145 Rulings of the Tax Commissioner 11/16/2021 Administration : Appeals - Court Fines and Costs
21-146 21-146 Rulings of the Tax Commissioner 11/16/2021 Credit : Land Preservation, Historic Rehabilitation - Buildings
21-170 21-170 Rulings of the Tax Commissioner 11/12/2021 Sales : Sourcing - Ready-Mix Concrete
21-139 21-139 Rulings of the Tax Commissioner 11/09/2021 Alarm Systems : Mixed Transactions: Monitored, Nonmonitored; Services : Exempt Services - True Object Test
21-9 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
21-144 21-144 Rulings of the Tax Commissioner 11/09/2021 Administration : Assessment - Converted, Statute of Limitations
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
21-142 21-142 Rulings of the Tax Commissioner 11/09/2021 Residency : Domicile
Administration : Audit - Taxpayer Records
21-143 21-143 Rulings of the Tax Commissioner 11/09/2021 Administration : Return - Identity Theft, Statute of Limitations - Refund
21-134 21-134 Rulings of the Tax Commissioner 10/26/2021 Audit : Statistical Sampling : ICT audit
21-135 21-135 Rulings of the Tax Commissioner 10/26/2021 Contractors: Mixed Government Transactions : Systems Repair and Replacement
21-136 21-136 Rulings of the Tax Commissioner 10/26/2021 Occasional Sale; Gift Transaction - Statute of Limitations
21-137 21-137 Rulings of the Tax Commissioner 10/26/2021 Subtractions : Income - Ordinary Income, Capital Gains; Administration : Returns - Amended Returns, Overpayment Credits
21-133 21-133 Rulings of the Tax Commissioner 09/30/2021 Guidelines for the Classification of Workers
21-132 21-132 Rulings of the Tax Commissioner 09/28/2021 Exemptions : Intercompany Transactions - Affiliation Requirements between S Corporation and LLC
21-130 21-130 Rulings of the Tax Commissioner 09/28/2021 Administration : Appeal - Jurisdiction; Locality Failed to Issue Final Local Determination
21-131 21-131 Rulings of the Tax Commissioner 09/28/2021 Situs : Apportionment - Compensation Included in Numerator of Payroll Factor
21-128 21-128 Rulings of the Tax Commissioner 09/21/2021 Administration : Amended Return - Department's Authority to Review, Allocation and Apportionment : Sales Factor - Tangible Personal property, Other than Tangible Personal Property