Document # Public Document # Document Type Date Issued Description
21-9 21-140 Tax Bulletins 11/09/2021 Virginia Disposable Plastic Bag Tax Enacted in The Cities of Alexandria, Fredericksburg, and Roanoke and the Counties of Arlington and Fairfax
21-144 21-144 Rulings of the Tax Commissioner 11/09/2021 Administration : Assessment - Converted, Statute of Limitations
21-136 21-136 Rulings of the Tax Commissioner 10/26/2021 Occasional Sale; Gift Transaction - Statute of Limitations
21-137 21-137 Rulings of the Tax Commissioner 10/26/2021 Subtractions : Income - Ordinary Income, Capital Gains; Administration : Returns - Amended Returns, Overpayment Credits
21-134 21-134 Rulings of the Tax Commissioner 10/26/2021 Audit : Statistical Sampling : ICT audit
21-135 21-135 Rulings of the Tax Commissioner 10/26/2021 Contractors: Mixed Government Transactions : Systems Repair and Replacement
21-133 21-133 Rulings of the Tax Commissioner 09/30/2021 Guidelines for the Classification of Workers
21-130 21-130 Rulings of the Tax Commissioner 09/28/2021 Administration : Appeal - Jurisdiction; Locality Failed to Issue Final Local Determination
21-131 21-131 Rulings of the Tax Commissioner 09/28/2021 Situs : Apportionment - Compensation Included in Numerator of Payroll Factor
21-132 21-132 Rulings of the Tax Commissioner 09/28/2021 Exemptions : Intercompany Transactions - Affiliation Requirements between S Corporation and LLC
21-125 21-125 Rulings of the Tax Commissioner 09/21/2021 Residency : Domicile - College Student, Credit : Tax Paid To Another State - Wages
21-126 21-126 Rulings of the Tax Commissioner 09/21/2021 Exemption: Data Center - Batteries
21-127 21-127 Rulings of the Tax Commissioner 09/21/2021 Administration : Appeal - Time Limitation to Issue Final Determination, Imposition : Multiple Localities - Double Taxation, Exemptions : Computer Software - Development Outside Taxing Jurisdiction
21-128 21-128 Rulings of the Tax Commissioner 09/21/2021 Administration : Amended Return - Department's Authority to Review, Allocation and Apportionment : Sales Factor - Tangible Personal property, Other than Tangible Personal Property
21-122 21-122 Rulings of the Tax Commissioner 09/14/2021 Audit: Dealer Records - Documentation, Purchases: Resale Exemption/Non Exempt Supplies, Services: Taxable - Altered Invoices
21-123 21-123 Rulings of the Tax Commissioner 09/14/2021 Subtractions : Military - Combat Zone Pay Excluded from FAGI
21-124 21-124 Rulings of the Tax Commissioner 09/14/2021 Credit : Qualified Equity and Subordinated Debt, Credit - Application Deadline
21-170 21-170 Rulings of the Tax Commissioner 09/09/2021 Addition : Intangible Expenses - Royalties, Subject to Tax Exception
21-118 21-118 Rulings of the Tax Commissioner 09/07/2021 Individual Income Tax Return: Filing Status - Married Filing Separate : Deductions and Exemptions
21-119 21-119 Rulings of the Tax Commissioner 09/07/2021 Audit: Dealer Records - Documentation, Purchases: Resale Exemption/Non Exempt Supplies, Services: Taxable - Altered Invoices
21-120 21-120 Rulings of the Tax Commissioner 09/07/2021 Exemption: Software - Electronic Delivery Requirements
21-121 21-121 Rulings of the Tax Commissioner 09/07/2021 Assessment : Limitation - Commerce Clause, Credit : Tax Paid to Another State - Classification of Tax; Maryland Local Income Tax
21-8 21-150 Tax Bulletins 09/02/2021 Virginia's Interest Rates Will Remain the Same for the Fourth Quarter of 2021
21-117 21-117 Rulings of the Tax Commissioner 09/01/2021 Guidelines for the Virginia Disposable Plastic Bag Tax
21-112 21-112 Rulings of the Tax Commissioner 08/24/2021 Pass-through Entity : FDC Subtraction - Proof of prior addition not required