Document # Public Document # Document Type Date Issued Description
20-81 20-81 Rulings of the Tax Commissioner 05/12/2020 ISP Exemption: Mixed Use Equipment Allocation
20-79 20-79 Rulings of the Tax Commissioner 05/12/2020 Pass- through Entity: Withholding - Conformity
20-75 20-75 Rulings of the Tax Commissioner 05/05/2020 Estimated Assessment
20-77 20-77 Rulings of the Tax Commissioner 05/05/2020 Subtractions: Historical Rehabilitation Tax Credit - Net Capital Gain Limitation
20-73 20-73 Rulings of the Tax Commissioner 05/05/2020 ISP exemption: Mixed use equipment allocation
20-78 20-78 Rulings of the Tax Commissioner 05/05/2020 Allocation and Apportionment: Sales Factor - Modified Method for Manufacturers
20-74 20-74 Rulings of the Tax Commissioner 05/05/2020 Exemption Certificates: Fuel for Domestic Consumption
20-76 20-76 Rulings of the Tax Commissioner 05/04/2020 Guidelines and Rules for the Tobacco Products Tax
20-6 20-67 Tax Bulletins 04/29/2020 Additional Sales and Use Tax in Halifax County
20-68 20-68 Rulings of the Tax Commissioner 04/28/2020 Improper Reflection of Income: Intercompany Transactions - Consolidation of Entities; Allocation and Apportionment: Sales Factor - Partnership Income
20-72 20-72 Rulings of the Tax Commissioner 04/28/2020 Exemption Certificates: Mill ship operation, retailer vs. manufacturer
20-69 20-69 Rulings of the Tax Commissioner 04/28/2020 Administration : Assessment - Reporting Federal Changes; Deduction: Itemized - Substantiation
20-65 20-65 Rulings of the Tax Commissioner 04/28/2020 Electronic software delivery, Sample: Purchases of TPP shipped to or used out of state; compliance and amnesty penalty abatement
20-70 20-70 Rulings of the Tax Commissioner 04/28/2020 Administration: Appeals - Statute of Limitations; Assessment: Penalty - Late Payment; Assessment: Interest
20-66 20-66 Rulings of the Tax Commissioner 04/28/2020 Documentation
20-71 20-71 Rulings of the Tax Commissioner 04/28/2020 Credit: Taxes paid to another state - Part-year residents
20-5 20-64 Rulings of the Tax Commissioner 04/27/2020 Interest Waiver for Certain Tax Payments in Response to the COVID-19 Crisis
20-63 20-63 Rulings of the Tax Commissioner 04/21/2020 Interactive Distributed Generation Systems - true object test
20-61 20-61 Rulings of the Tax Commissioner 04/21/2020 Administration: Appeal - Timely Filed, Complete
20-62 20-62 Rulings of the Tax Commissioner 04/21/2020 Definite Place of Business: Government Facilities - Default Office or Location
20-60 20-60 Rulings of the Tax Commissioner 04/10/2020 Administration: Appeal - Jurisdiction
20-59 20-59 Rulings of the Tax Commissioner 04/08/2020 Virginia Cigarette Tax Rate Increase Guidelines and Rules
20-54 20-54 Rulings of the Tax Commissioner 04/06/2020 Administration: Returns - Filing Requirements
20-58 20-58 Rulings of the Tax Commissioner 04/06/2020 Cigarette Purchases
20-51 20-51 Rulings of the Tax Commissioner 04/06/2020 Documentation