Document # Public Document # Document Type Date Issued Description
21-4 21-4 Rulings of the Tax Commissioner 02/02/2021 Classification : Manufacturer - Sustainability
21-8 21-8 Rulings of the Tax Commissioner 02/02/2021 Residency : Domicile - Foreign Country
21-5 21-5 Rulings of the Tax Commissioner 02/02/2021 Tangible : Administration - Jurisdiction
21-9 21-9 Rulings of the Tax Commissioner 02/02/2021 Situs : Apportionment - Alternative Method
21-6 21-6 Rulings of the Tax Commissioner 02/02/2021 Exemptions : Staffing Firm - Extent of Client Control
21-1 21-2 Rulings of the Tax Commissioner 01/07/2021 Increase Litter Tax Rate and Additional Penalty
21-1 21-1 Rulings of the Tax Commissioner 01/06/2021 Updated Port Volume Increase Tax Credit Guidelines
20-204 20-204 Rulings of the Tax Commissioner 12/11/2020 Administration: Appeal; Reconsideration - Misstatement of Facts, Misapplication of Policy; Conference - Right to In-Person Meeting; Research - Sharing
Exemption : Internet Service Providers (ISP) for electronically delivered software
20-12 20-198 Tax Bulletins 12/10/2020 1st Quarter Interest Rates for 2021
20-197 20-197 Rulings of the Tax Commissioner 12/08/2020 Exemption : Used Directly in Manufacturing - Construction of Facility
20-11 20-196 Tax Bulletins 12/03/2020 Heated Tobacco Products Subject to Tax and Economic Nexus for Tobacco Products Distributors
20-195 20-195 Rulings of the Tax Commissioner 12/01/2020 Use: First Use in Virginia - Tax paid to another state
20-194 20-194 Rulings of the Tax Commissioner 12/01/2020 Administration: Returns - Non-filer sales and use tax assessment
20-190 20-190 Rulings of the Tax Commissioner 11/24/2020 Use Tax: Fixed Asset Purchases - Legal Obligation Applies to Both Dealer and Purchaser, Purchases - Caterer
Audit: Records - Expenses, Sampling
Exemptions: Catering - Nonprofit Organizations, Churches, and Governments, Certificates - Reasonable Care
Administration: Penalty - First Audit, Interest
20-191 20-191 Rulings of the Tax Commissioner 11/24/2020 Service Charge : Surcharges for Recouping Expenses
Administration: Penalty -Compliance (3rd Generation Audit), Amnesty; Interest
20-192 20-192 Rulings of the Tax Commissioner 11/24/2020 Exemption : Nexus (P.L. 86-272) - De Minimis, Property, Payroll
Compensation : Nonresident - Virginia Wages
Virginia Source Income : Nonresident - Apportionment
20-193 20-193 Rulings of the Tax Commissioner 11/24/2020 Credit : Qualified Equity and Subordinated Debt Credit - Filing Deadline
20-189 20-189 Rulings of the Tax Commissioner 11/17/2020 Exemptions : Computer Software - Development Activities within a Locality
20-183 20-183 Rulings of the Tax Commissioner 11/10/2020 Tangible: Administration - Jurisdiction, Statute of Limitations for Refunds
Classification of Property: General v. Manufacturing - Food Service
20-187 20-187 Rulings of the Tax Commissioner 11/10/2020 Residency : Domicile - No Virginia Domicile Established
20-184 20-184 Rulings of the Tax Commissioner 11/10/2020 Net Operating Loss (NOL) : NOL Deduction (NOLD) - Election to Forgo Carryback
20-188 20-188 Rulings of the Tax Commissioner 11/10/2020 Administration : Reconsideration - Failure to Meet Criteria
20-185 20-185 Rulings of the Tax Commissioner 11/10/2020 Exemption: Occasional Sale - Sale or Exchange of Substantially All Assets of a Division of a Business (Criteria), Medical Practice
20-186 20-186 Rulings of the Tax Commissioner 11/10/2020 Administration : Status Change - Separate to Combined, Inclusion Eligibility Year End, Income from Virginia Sources; Return - Filing Requirements; Apportionment : Calculation - Decimal Places; Pass-through Entity (PTE) : Limited Liability Company
20-10 20-182 Tax Bulletins 10/30/2020 Reporting Requirements for Form 1099-K filers with Virginia Participating Payees