Document # Public Document # Document Type Date Issued Description
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
22-85 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
22-80 22-80 Rulings of the Tax Commissioner 04/19/2022 Consumer Use: Diplomatic Exemption Aircraft - Civilian vs. Public
Exemption: Revocable Trust Transfer - Previously Taxed
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
22-6 22-73 Tax Bulletins 04/15/2022 Important Information Regarding 2021 Virginia Income Tax Returns : Virginia's New Elective Pass-Through Entity Tax
22-72 22-72 Rulings of the Tax Commissioner 04/13/2022 Retail Sales and Use Tax: Lease - Combined Real and Tangible Personal Property
22-69 22-69 Rulings of the Tax Commissioner 04/13/2022 Exemptions: Resale Certificates - Standard of Review, Date Requirement; Administration :Audit - Penalty, Compliance Ratio
22-70 22-70 Rulings of the Tax Commissioner 04/13/2022 Exemption : Durable Medical Equipment - On Behalf of Individual, Bulk Purchases, Nonprofit Medical Facilities, Consignment
22-71 22-71 Rulings of the Tax Commissioner 04/13/2022 Administration : Appeal - Filing Requirements, Deadline for Filing
22-68 22-68 Rulings of the Tax Commissioner 04/13/2022 Retail Sales and Use Tax: Admission with Tangible Personal Property - Golf Tournament
22-65 22-65 Rulings of the Tax Commissioner 04/05/2022 Deduction : Itemized - Employee Business Expense Limitation for 2018
22-53 22-53 Rulings of the Tax Commissioner 04/05/2022 Residency : Domicile - Duel Residency; Credit : Tax Paid to Another State - California
22-62 22-62 Rulings of the Tax Commissioner 04/05/2022 Administration : Records or Audits - Estimated
Sales : Under Reported - Cash
Exemption : Certificates
22-66 22-66 Rulings of the Tax Commissioner 04/05/2022 Situs : Apportionment - Payroll; Deductions : Out of State