Document # Public Document # Document Type Date Issued Description
22-154 22-154 Rulings of the Tax Commissioner 11/16/2022 Administration : Returns - Payment
Residency : Domicile - Failure to Abandon
Credit : Tax Paid to Another State
22-151 22-151 Rulings of the Tax Commissioner 11/16/2022 Residency: Domicile - Did not abandon former domicile
Residency: Nonresident - Retirement income
22-155 22-155 Rulings of the Tax Commissioner 11/16/2022 Residency: Domicile - Sufficient Documentation of Intent to Change
22-156 22-156 Rulings of the Tax Commissioner 11/15/2022 Administration : Entitlement for Sports or Entertainment Project - Calculation, Procedures for Localities, Retailers, Contractors, Distribution; Reporting to General Assembly.
22-12 22-150 Tax Bulletins 10/31/2022 Grocery Tax Rate Reduction
22-149 22-149 Rulings of the Tax Commissioner 10/11/2022 Net Operating Loss: Deduction (NOLD) - Election to Forego Carryback
Administration: Offer in Compromise - Penalty and Interest Waiver
22-145 22-145 Rulings of the Tax Commissioner 10/07/2022 Administration: Jurisdiction
22-146 22-146 Rulings of the Tax Commissioner 10/07/2022 Administration: Jurisdiction
22-147 22-147 Rulings of the Tax Commissioner 10/07/2022 Administration: Appeal - Lack of Jurisdiction for Tax on Personal Vehicles
22-148 22-148 Rulings of the Tax Commissioner 10/07/2022 Administration: Appeal - Lack of Jurisdiction for Tax on Personal Vehicles
22-144 22-144 Rulings of the Tax Commissioner 09/29/2022 Guidelines for the Application of the Retail Sales and Use Tax to Sales of Accommodations Facilitated by Accommodations Intermediaries
22-143 22-143 Rulings of the Tax Commissioner 09/28/2022 Residency: Domiciliary - New Domicile Outside Virginia
22-140 22-140 Rulings of the Tax Commissioner 09/28/2022 Deduction: Itemized - Charitable Contributions and Employee Business Expense
Administration: Audit - Incomplete Records
22-141 22-141 Rulings of the Tax Commissioner 09/28/2022 Residency: Domicile - Failure to Abandon
Administration: Written Advice - Requirements for Reliance
22-142 22-142 Rulings of the Tax Commissioner 09/28/2022 Residency: Domicile - Failure to Abandon
Credit: Tax Paid To Another State - Louisiana
22-139 22-139 Rulings of the Tax Commissioner 09/20/2022 Property Tax: Jurisdiction: Personal Vehicles - Motorcycle
22-136 22-136 Rulings of the Tax Commissioner 09/20/2022 Subtractions: Retirement Income - Sourcing to another state
22-137 22-137 Rulings of the Tax Commissioner 09/20/2022 Residency: Domicile - Failure to Established New Domicile or Abandon Virginia
Credit: Tax Paid to Another State
22-138 22-138 Rulings of the Tax Commissioner 09/20/2022 Credit: Tax Paid to Another State - District of Columbia; Capital Asset
22-133 22-133 Rulings of the Tax Commissioner 08/31/2022 Deduction: Itemized - Employee Business Expenses - Military
Administration: Audits - Taxpayer Records
22-134 22-134 Rulings of the Tax Commissioner 08/31/2022 Subtraction : Military - Basic Pay
22-135 22-135 Rulings of the Tax Commissioner 08/31/2022 Residency: Domicile - Failure to Abandon
Credit: Taxes Paid to Another State
22-130 22-130 Rulings of the Tax Commissioner 08/24/2022 Tangible: Valuation - Rebates on Asset Purchases
22-132 22-132 Rulings of the Tax Commissioner 08/24/2022 Exemptions : Medicines and Drugs - Chemical Reagents, Eligible Hospitals, Clinics, Nursing Homes and Similar Corporations
22-129 22-129 Rulings of the Tax Commissioner 08/15/2022 Residency: Domicile - Military spouse; Servicemembers Civil Relief Act