Document # Public Document # Document Type Date Issued Description
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
22-63 22-63 Rulings of the Tax Commissioner 04/05/2022 Residency : Domicile - Failure to Abandon Virginia Domicile
22-67 22-67 Rulings of the Tax Commissioner 04/05/2022 Sales: Transient Accommodations - Temporary Office & Work Space
22-60 22-60 Rulings of the Tax Commissioner 04/05/2022 Administration : Returns - Filing Requirements; Overpayments - Credits to Estimated Payments
22-64 22-64 Rulings of the Tax Commissioner 04/05/2022 Subtractions : Capital Gain from Investment in Qualified Technology Business - Statutory Requirements, Annual Revenue Limitation
22-61 22-61 Rulings of the Tax Commissioner 04/05/2022 Administration : Records - Supporting Documents
Deduction : Itemized - Employee Business Expense, Expense Reportable on Schedule C
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
22-59 22-59 Rulings of the Tax Commissioner 04/05/2022 Administration : Records - Audit Documentation, out of state sales, exemption certificates
22-57 22-57 Rulings of the Tax Commissioner 03/30/2022 Purchases : Computer Software - Electronic Delivery, Documentation
22-54 22-54 Rulings of the Tax Commissioner 03/30/2022 Deduction : Prepaid Tuition - Contribution Limitations and Carryovers
22-55 22-55 Rulings of the Tax Commissioner 03/30/2022 Nexus : Activities - Online (Banner) Advertising, Related Entity Activity
22-56 22-56 Rulings of the Tax Commissioner 03/30/2022 Collection/Remittance of Tax : Real Property Contractor - Credit for Remitted Tax
22-5 22-53 Tax Bulletins 03/23/2022 Exemptions: Personal Protective Equipment (PPE) related to COVID-19 - Expiration
22-4 22-50 Tax Bulletins 03/23/2022 Personal Property Tax: New Class for Certain Types of Motor Vehicles - Automobiles, Passenger Trucks, Motorcycles, Mopeds, All-terrain Vehicles, Campers, Certain Recreational Vehicles, and Vehicles Adapted For Use By The Handicapped
22-48 22-48 Rulings of the Tax Commissioner 03/22/2022 Taxable Services : Transportation and Delivery Charges - Installation and Assembly, Unloading or Offloading
22-49 22-49 Rulings of the Tax Commissioner 03/22/2022 Purchases: Packaging Materials - Warehouse and Repackaging Services
22-51 22-51 Rulings of the Tax Commissioner 03/22/2022 FAGI : Foreign Income Exclusion - United Kingdom; Administration : Penalty and Interest - Waiver for Reasonable Cause
22-47 22-47 Rulings of the Tax Commissioner 03/22/2022 Documentation : Statute of Limitations
22-52 22-52 Rulings of the Tax Commissioner 03/22/2022 Administration : Appeal - Complete - Basis for Relief; Credit : Tax Paid to a Foreign Country - Germany
22-45 22-45 Rulings of the Tax Commissioner 03/15/2022 Exemption : Certificates - Greater Scrutiny Test
22-42 22-42 Rulings of the Tax Commissioner 03/15/2022 BPOL : Classification - Manufacturer - Assembly; Property : Tangible : Machinery and Tools - Manufacturer