Document # Public Document # Document Type Date Issued Description
21-73 21-73 Rulings of the Tax Commissioner 05/25/2021 Capital : Subject to Tax - Banking Business
21-66 21-66 Rulings of the Tax Commissioner 05/25/2021 Lumber Harvesting: Exemption; Forest Product - Used Directly
21-77 21-77 Rulings of the Tax Commissioner 05/25/2021 Administration: Collection/Remittance of Tax - Responsible Officer
21-70 21-70 Rulings of the Tax Commissioner 05/25/2021 Administration : Audit - Sample; Offer in Compromise - Length of Audit, Interest Waiver
21-74 21-74 Rulings of the Tax Commissioner 05/25/2021 Dealer : Returned Merchandise - Easy Return Shipping Labels; Services - Logo Charges Connected to the Sale of Tangible Personal Property
21-67 21-67 Rulings of the Tax Commissioner 05/25/2021 Administration : Appeal - Federal Information; Deduction : Itemized - Medical Expenses; Federal Adjusted Gross Income (FAGI) : Expenses - Schedule E, REMIC
21-62 21-62 Rulings of the Tax Commissioner 05/18/2021 Administration : Appeal - Jurisdiction; Designation by Local Assessing Officer
21-63 21-63 Rulings of the Tax Commissioner 05/18/2021 Sales : Dealer; Veterinarians
Use : Purchases : Successor Liability, Resale Exemption Refunds
21-59 21-59 Rulings of the Tax Commissioner 05/18/2021 Residency : Part Year, Nonresident : Foreign Alien Individuals
21-60 21-60 Rulings of the Tax Commissioner 05/18/2021 Audit : Notification, Location of Records, Authorized Taxpayer Representative
21-61 21-61 Rulings of the Tax Commissioner 05/18/2021 Exemptions : Staffing Firm - Extent of Client Control, Conditions, Statement of Work Analysis
21-54 21-54 Rulings of the Tax Commissioner 05/04/2021 Deduction : Itemized - Business Expenses for Meals, Lodging, Mileage, Home Office, Travel, and Other Unreimbursed Expenditures
21-56 21-56 Rulings of the Tax Commissioner 05/04/2021 Administration : Audit - Worker Misclassification, Adoption of IRS Control Doctrine, Roofing Contractor
21-55 21-55 Rulings of the Tax Commissioner 05/04/2021 Exemptions : Organization - Nonprofit; Tangible Property : Exemption - Organization, Nonprofit; Real Property - Authority to Issue Rulings
21-57 21-57 Rulings of the Tax Commissioner 05/04/2021 Residency : Domicile - Failure to Abandon Virginia Domicile
21-58 21-58 Rulings of the Tax Commissioner 05/04/2021 Residency : Domicile - Work outside Virginia, Failure to Abandon
21-6 21-53 Tax Bulletins 04/22/2021 Additional Sales and Use Tax in Charlotte, Gloucester, Northampton, and Patrick Counties
21-52 21-52 Rulings of the Tax Commissioner 04/21/2021 Guidelines for the Accelerated Sales Tax Payment
21-5 21-51 Tax Bulletins 04/09/2021 Important Information Regarding Certain Filing and Payment Deadlines
21-47 21-47 Rulings of the Tax Commissioner 04/06/2021 Refunds : Interest - Exceptions to General Interest Statute
21-50 21-50 Rulings of the Tax Commissioner 04/06/2021 Credit : Qualified Equity and Subordinated Debt Credit - Late Filed Application
21-48 21-48 Rulings of the Tax Commissioner 04/06/2021 Pass-through Entity : FDC Subtractions - Bonus Deprecation
21-49 21-49 Rulings of the Tax Commissioner 04/06/2021 Subtractions : Research Expense - Eligibility; Administration : Refund - Estimated tax credit after adjustment
21-44 21-44 Rulings of the Tax Commissioner 03/23/2021 Residency : Domicile - Intent to Change; Part Year - Moving into Virginia
21-45 21-45 Rulings of the Tax Commissioner 03/23/2021 Administration : Reciprocity - Maryland; Credit - Out of State