Document # Public Document # Document Type Date Issued Description
22-96 22-96 Rulings of the Tax Commissioner 05/26/2022 Administration: Audits - Reporting Federal Changes; Interest - Interest Not Waived
22-97 22-97 Rulings of the Tax Commissioner 05/26/2022 Subtraction : Subpart F Income - Pass-Through Entity
Federal Adjusted Gross Income (FAGI): Tax Cuts and Jobs Act (TCJA) - Untaxed Foreign Profits
Pass-Through Entity: Modifications - Subtractions
22-98 22-98 Rulings of the Tax Commissioner 05/26/2022 Administration: Returns - Filing Requirements, College Student
22-90 22-90 Rulings of the Tax Commissioner 05/11/2022 Administration: Returns - Amended, Review and Documentation Requirements
22-94 22-94 Rulings of the Tax Commissioner 05/11/2022 Deduction: Itemized - Employee Business Expenses; Expenses Reportable on Schedule C
22-95 22-95 Rulings of the Tax Commissioner 05/11/2022 Exemption : Service - True Object Test, Repair or Maintenance - Saw Sharpening
21-171 Rulings of the Tax Commissioner 05/11/2022 Court Case : Exemption - Software, Equipment (Internet Service Provider Broadcasting and Amplification), Services
Administration : Interest - Refund
22-89 22-89 Rulings of the Tax Commissioner 05/05/2022 Administration: Documentation - Unavailable Evidence
22-93 22-93 Rulings of the Tax Commissioner 05/05/2022 Virginia Taxable Income: Computation - Fixed Date Conformity Adjustments
Subtractions: Unemployment Benefits - American Rescue Plan Act (ARPA)
22-91 22-91 Rulings of the Tax Commissioner 05/05/2022 Residency : Part Year - Filing Requirements
Administration: Returns - Proper Return
22-88 22-88 Rulings of the Tax Commissioner 05/05/2022 Sales or Use : Real Property vs. Tangible Personal Property:
Exemption : Sale for Resale -Exemption Certificates, Shipping, Services
22-92 22-92 Rulings of the Tax Commissioner 05/05/2022 Residency: Domicile - Other State, Failure to Document Intent
22-85 22-85 Rulings of the Tax Commissioner 04/28/2022 Administration: Reliance on Tax Preparer - Tax Preparation Software
Subtractions: Unemployment Benefits - Double Benefit Not Allowed
22-82 22-82 Rulings of the Tax Commissioner 04/28/2022 Administration: Audits - Taxpayer Records, Failure to Provide Documentation
22-86 22-86 Rulings of the Tax Commissioner 04/28/2022 Exemption : Durable Medical Devices - Bulk Purchases
Administration : Appeal - Reliance on Previous Audit
22-83 22-83 Rulings of the Tax Commissioner 04/28/2022 Federal Adjusted Gross Income: Wages - No Basis to Exclude Wages from FAGI
22-87 22-87 Rulings of the Tax Commissioner 04/28/2022 Tangible: Administration - Notice of Jurisdiction, Responsibilities of Local Officials
22-84 22-84 Rulings of the Tax Commissioner 04/28/2022 Administration: Taxpayer Records - Failure to Retain or Provide Documentation
22-7 22-81 Tax Bulletins 04/22/2022 Additional Sales and Use Tax In City of Danville
22-77 22-77 Rulings of the Tax Commissioner 04/19/2022 Credit: Taxes Paid to Another State - Dual Residency, Missouri
22-74 22-74 Rulings of the Tax Commissioner 04/19/2022 Residency: Domicile - Failure to Establish Intent
22-78 22-78 Rulings of the Tax Commissioner 04/19/2022 Residency: Nonresident - Income from Virginia Sources, Wages
22-75 22-75 Rulings of the Tax Commissioner 04/19/2022 Administration: Appeal - Jurisdiction, New Issue Raised with Tax Commissioner Prohibited
22-79 22-79 Rulings of the Tax Commissioner 04/19/2022 Credit: Research and Development - Deadline. No Postmark
22-76 22-76 Rulings of the Tax Commissioner 04/19/2022 Administration: Appeal - Jurisdiction, Raising New Issue with Tax Commissioner Prohibited