Document # Public Document # Document Type Date Issued Description
24-102 24-102 Rulings of the Tax Commissioner 10/03/2024 Exemptions: Services - True Object Test, Transaction;
Documentation - Including Services and TPP;
Burden of Proof - exemption burden of proof;
Government - Required Documentation, Purchase Order;
Interstate - Requirements;
Purchases: Invoices - Provided with Application for Correction;
Penalty: Waiver - Compliance Ratio, Reasonable Cause
24-99 24-99 Rulings of the Tax Commissioner 10/03/2024 Exemption : Services - Assembly v. Installation; Delivery - Combined Taxable and Nontaxable Charges
24-98 24-98 Rulings of the Tax Commissioner 10/03/2024 Sampling : Error Exceptions - Isolated Event or Unusual Purchase
24-100 24-100 Rulings of the Tax Commissioner 10/03/2024 Exemptions : Interstate Commerce - Common Carrier; Contract Delivery; Constructive Possession
24-101 24-101 Rulings of the Tax Commissioner 10/03/2024 Refund: Interest - Interest paid to customer
24-97 24-97 Rulings of the Tax Commissioner 09/25/2024 Administration: Contractor - One Time Credit for Erroneous Sales Tax Collection Against Use Tax Assessment
24-95 24-95 Rulings of the Tax Commissioner 09/25/2024 Business License Incentive Program: Eligibility - Similar Business Prohibition
24-94 24-94 Rulings of the Tax Commissioner 09/25/2024 Tangible: Administration - Lack of Jurisdiction To Review Personal Motor Vehicle Assessments
24-93 24-93 Rulings of the Tax Commissioner 09/25/2024 Tangible: Appeals - Jurisdiction, Failure to Follow Administrative Process, No Appeal Filed With Locality
24-96 24-96 Rulings of the Tax Commissioner 09/25/2024 Tangible: Administration - Lack of Jurisdiction To Review Personal Motor Vehicle Assessments
24-92 24-92 Rulings of the Tax Commissioner 09/25/2024 Tangible: Administration - Lack of Jurisdiction To Review Personal Motor Vehicle Assessments
24-91 24-91 Rulings of the Tax Commissioner 09/24/2024 Tangible: Fixtures - Theme Park; Valuation - Removed from the Locality
24-90 24-90 Rulings of the Tax Commissioner 09/18/2024 Exemption: Internet Service Provider - (ISP) Wholesale v. Retail; Mixed-Use Equipment;
Administration: Refund - Vendor Verification, Interest
24-89 24-89 Rulings of the Tax Commissioner 09/18/2024 Administration: Appeals - New Evidence; Deductions: Out-of-State - Must File Return; Deductions: Computer Hardware and Software - Agency Relationship;
Definite Place of Business : Residence - Home Office; Office Renovation; Equipment Delivered to Office
24-88 24-88 Rulings of the Tax Commissioner 09/17/2024 Sales: Debit and Credit Cards; Exemption: Interstate - Constructive Possession; Resale - Certificate, Greater Scrutiny Test
24-84 24-84 Rulings of the Tax Commissioner 09/13/2024 Credit : Equity & Subordinated Debt - Application Deadline
24-87 24-87 Rulings of the Tax Commissioner 09/13/2024 Contractor: Fabrication - Dual Capacity Operator, Primary Purpose Rule;
One-time Credit - Erroneous Sales Tax Collection Against Use Tax Assessment
24-83 24-83 Rulings of the Tax Commissioner 09/13/2024 Credit: Qualified Equity and Subordinated Debt Investments - Deadline For Filing Application
24-85 24-85 Rulings of the Tax Commissioner 09/13/2024 Contractor: Fabrication - Dual Capacity Operator, Primary Purpose Rule;
One-Time Credit - Erroneous Sales Tax Collection Against Use Tax Assessment
24-82 24-82 Rulings of the Tax Commissioner 09/13/2024 Credit: Equity & Subordinated Debt - Application Deadline
24-86 24-86 Rulings of the Tax Commissioner 09/13/2024 Administration: Appeals - Timeliness to File ; Protective Claims; Assessment - Based on Federal Information; Virginia Source Income - Conformity
24-6 24-81 Tax Bulletins 08/28/2024 Administration: Tax Bulletin - Virginia's Interest Rates Will Remain The Same For The Fourth Quarter Of 2024
24-80 24-80 Rulings of the Tax Commissioner 08/21/2024 Addition : Intercompany Intangible Expenses - Subject to Tax; Valid Business Purpose; Due Process and Commerce Clauses
24-79 24-79 Rulings of the Tax Commissioner 08/21/2024 Exemption: Services - Mixed Transaction; Automobile Repair, Diagnostic Charges
24-77 24-77 Rulings of the Tax Commissioner 08/21/2024 Exemption: Certificates - Generally;
Reasonable Care;
Good Faith Acceptance;
Greater Scrutiny