Document # Public Document # Document Type Date Issued Description
22-11 22-11 Rulings of the Tax Commissioner 01/18/2022 Administration : Audits - Taxpayer Records
22-1 22-1 Rulings of the Tax Commissioner 01/11/2022 Residency : Domicile - Different States; Nonresident - Income from VA Sources
22-5 22-5 Rulings of the Tax Commissioner 01/11/2022 Sales Price : Leases - Proceeds from total loss rented property; Motor Vehicle Sales & Use Tax - Administered by Department of Motor Vehicles
22-2 22-2 Rulings of the Tax Commissioner 01/11/2022 Administration : Taxpayer Records - Underreported sales; Tax Collected Not Remitted
22-6 22-6 Rulings of the Tax Commissioner 01/11/2022 Administration : Statute of Limitations - IRS Changes Not Reported, Timely Federal Changes, Contesting With IRS
22-3 22-3 Rulings of the Tax Commissioner 01/11/2022 Exemption : Manufacturing/Processing - Cold Storage of Inventory; Resale - Purchases of Packaging Materials; Pallets
22-7 22-7 Rulings of the Tax Commissioner 01/11/2022 Residency : Domicile - Change of Domicile
22-4 22-4 Rulings of the Tax Commissioner 01/11/2022 Automobile Dealer Exemption : Sales for Resale - Certificates of Registered Dealers, Out of State Exemption Certificates; Government - Political Subdivision; Nonprofit - Volunteer Fire Department
22-8 22-8 Rulings of the Tax Commissioner 01/05/2022 Exemptions : Indian Tribes - Transactions Occurring Off The Reservation
21-157 21-157 Rulings of the Tax Commissioner 12/29/2021 True Object Test, Art on Canvas
21-156 21-156 Rulings of the Tax Commissioner 12/29/2021 Credit : Taxes Paid to Another State - Entity level tax
21-162 21-162 Rulings of the Tax Commissioner 12/28/2021 Exemption : Agency - Timeshare Owner's Association Fees
21-166 21-166 Rulings of the Tax Commissioner 12/28/2021 Virginia Taxable Income : Part-Year Resident; Administration : Assessment - Recovering Refund
21-159 21-159 Rulings of the Tax Commissioner 12/28/2021 Tangible Property : Exemption - Manufacturer; Administration : Jurisdiction - One Year Rule
21-163 21-163 Rulings of the Tax Commissioner 12/28/2021 Administration: Statute of Limitations; Appeal Not Timely Filed
21-158 21-158 Rulings of the Tax Commissioner 12/28/2021 Residency : Domicile - Ruling Request
21-167 21-167 Rulings of the Tax Commissioner 12/28/2021 Credit : Tax Paid to Another State - District of Columbia
21-160 21-160 Rulings of the Tax Commissioner 12/28/2021 Exemption : Agents - Timeshare Owner's Association Fees
21-164 21-164 Rulings of the Tax Commissioner 12/28/2021 Virginia Taxable Income : Nonresident - Income from pass-through entity; Credit : Low income - Part-year Resident
21-168 21-168 Rulings of the Tax Commissioner 12/28/2021 Deduction : Federal - Student Loan Interest, Employee Business Expenses; Itemized - Medical, Charitable, Taxes; Administration - Audits - Taxpayer Records
21-161 21-161 Rulings of the Tax Commissioner 12/28/2021 Situs : Apportionment - Including Payroll of a Parent Entity Prohibited
21-165 21-165 Rulings of the Tax Commissioner 12/28/2021 Residency : Nonresident - Virginia source income for Wages is Based on Days Worked
21-151 21-151 Rulings of the Tax Commissioner 12/14/2021 Audit: Dealer Records - Documentation, Compliance Penalty: Second Audit- Employee Turnover
21-153 21-153 Rulings of the Tax Commissioner 12/14/2021 Residency - Domicile : Taxpayer did not abandon prior domicile
21-152 21-152 Rulings of the Tax Commissioner 12/14/2021 Exemption : Manufacturing - Industrial Processing by a Cold Storage Business, Sales : Products for Sale or Resale/Services Provided to Customers