Document # Public Document # Document Type Date Issued Description
18-63 18-63 Rulings of the Tax Commissioner 05/02/2018 Samples; Extrapolation, Church Exemption
18-64 18-64 Rulings of the Tax Commissioner 05/02/2018 Erroneous General Ledger Entry, Taxpayers Burden of Proof; Amended Returns
18-65 18-65 Rulings of the Tax Commissioner 05/02/2018 Purchases, Residential Contractor, Taxpayer Records,
18-66 18-66 Rulings of the Tax Commissioner 05/02/2018 Statute of Limitations, IRS Information, Timeliness of Return
18-67 18-67 Rulings of the Tax Commissioner 05/02/2018 Residency, Domicile
18-68 18-68 Rulings of the Tax Commissioner 05/02/2018 Foreign Source Income, Domicile, Subtraction, Failure to Provide Information
18-69 18-69 Rulings of the Tax Commissioner 05/02/2018 Refunds and Statute of Limitations
18-7 18-7 Rulings of the Tax Commissioner 01/18/2018 Situs, Gross Receipts, Wholesaler, Retail Sales, Ancillary Activities, Returns and Capital Contributions, Sales at Wholesale
18-70 18-70 Rulings of the Tax Commissioner 05/02/2018 Residency, Domicile and Abandonment of Virginia Domicile
18-71 18-71 Rulings of the Tax Commissioner 05/02/2018 Pass-Through Entity, Unified Filing Requirements
18-72 18-72 Rulings of the Tax Commissioner 05/02/2018 Subtractions, Foreign Source Income and Form over Substance
18-73 18-73 Rulings of the Tax Commissioner 05/02/2018 Credit, Tax Paid to Another State
18-74 18-74 Rulings of the Tax Commissioner 05/02/2018 Audits, Reporting Federal Changes, Amended Returns
18-75 18-75 Rulings of the Tax Commissioner 05/02/2018 Exemption, Federal Adjusted Gross Income, Convention with Japan
18-76 18-76 Rulings of the Tax Commissioner 05/02/2018 Subtractions, Foreign Source Income and Pass-Through Entity
18-77 18-77 Rulings of the Tax Commissioner 05/02/2018 Residency, Domicile and Change of Domicile
18-78 18-78 Rulings of the Tax Commissioner 05/02/2018 Residency and Part-Year Residents
18-79 18-79 Rulings of the Tax Commissioner 05/04/2018 Dealer Records, Tangible Personal Property, Transactions
18-8 18-8 Rulings of the Tax Commissioner 01/18/2018 Tangible Personal Property, Valuation, Boat
18-80 18-80 Rulings of the Tax Commissioner 05/09/2018 Nexus, Independent Contractors and Wholesale
18-81 18-81 Rulings of the Tax Commissioner 05/09/2018 Freight Charges, Sample, Purchases and Tangible Personal Property
18-82 18-82 Rulings of the Tax Commissioner 05/09/2018 Exemption Certificate, Reconsideration of 1821 Appeal
18-83 18-83 Rulings of the Tax Commissioner 05/09/2018 Estimated Assessment, Records, Fixed Assets
18-84 18-84 Rulings of the Tax Commissioner 05/09/2018 Residency, Domicile and Failure to Abandon Virginia Domicile
18-85 18-85 Rulings of the Tax Commissioner 05/11/2018 Retail Sales and Use Tax Rate Increase in the City of Williamsburg and the Counties of James City and York