Document # Public Document # Document Type Date Issued Description
20-138 20-138 Rulings of the Tax Commissioner 08/11/2020 Administration : Audits - Reporting Federal Changes
20-132 20-132 Rulings of the Tax Commissioner 08/11/2020 Exemption Certificates : Good Faith/Reasonable Care
Exemptions : Purchases of Food and Meals by Nonprofit Organizations
20-135 20-135 Rulings of the Tax Commissioner 08/11/2020 Resale Exemption : Exemption Certificates - Good Faith Acceptance, Reasonable Care; Sampling Technique : Sample Period Extrapolation - Two Month Sample
20-139 20-139 Rulings of the Tax Commissioner 08/11/2020 Documentation, industrial exemption, tax paid to DMV : Duplicate exceptions, use tax, compliance ratio, penalty
20-133 20-133 Rulings of the Tax Commissioner 08/11/2020 Credit : Land Preservation - Buildings; Historic Rehabilitation
20-136 20-136 Rulings of the Tax Commissioner 08/11/2020 Residency : Domicile - Taxpayer did not Establish Virginia Domicile
20-137 20-137 Rulings of the Tax Commissioner 08/11/2020 Universal Service Fund and Public Utilities Commission: Fees - Documentation Review
20-134 20-134 Rulings of the Tax Commissioner 08/11/2020 Jurisdiction : Statute of Limitations for Refunds
Tangible : Machinery & Tools - Manufacturer, Processor
20-8 20-131 Tax Bulletins 08/10/2020 New Regional Sales and Use Tax in Central Virginia Region
20-57 20-57 Rulings of the Tax Commissioner 07/28/2020 Exemption Certificates: Government Exemption
20-129 20-129 Rulings of the Tax Commissioner 07/21/2020 Exemptions
20-130 20-130 Rulings of the Tax Commissioner 07/21/2020 Exemptions
20-128 20-128 Rulings of the Tax Commissioner 07/21/2020 Allocation and Apportionment : Sales Factor - Software Sales
20-125 20-125 Rulings of the Tax Commissioner 07/14/2020 Statute of Limitations
20-126 20-126 Rulings of the Tax Commissioner 07/14/2020 Major Research and Development Expenses Tax Credit Guidelines
20-127 20-127 Rulings of the Tax Commissioner 07/14/2020 Tobacco Tax, Documentation
20-121 20-121 Rulings of the Tax Commissioner 07/14/2020 Complete Appeal
20-124 20-124 Rulings of the Tax Commissioner 07/14/2020 Nonprescription drugs; DME
20-123 20-123 Rulings of the Tax Commissioner 07/14/2020 Financing Transactions : Lease Agreements
20-118 20-118 Rulings of the Tax Commissioner 07/07/2020 Off-Road Fuel
20-120 20-120 Rulings of the Tax Commissioner 07/07/2020 Research and Development Expenses Tax Credit Guidelines
20-119 20-119 Rulings of the Tax Commissioner 07/07/2020 Cigarette, Documentation
20-117 20-117 Rulings of the Tax Commissioner 07/07/2020 Withdrawals from tax free inventory : Taxable services
20-112 20-112 Rulings of the Tax Commissioner 06/30/2020 Residency : Domicile - Military Spouse
20-116 20-116 Rulings of the Tax Commissioner 06/30/2020 Meals : Administration - Appeals, Jurisdiction