Document # Public Document # Document Type Date Issued Description
24-78 24-78 Rulings of the Tax Commissioner 08/21/2024 Exemption: Services - Mixed Transaction, Auto Diagnostics, Repair
24-76 24-76 Rulings of the Tax Commissioner 08/13/2024 Exemption: Pollution Control - Chemicals and Equipment Used to Abate Water Pollution
24-75 24-75 Rulings of the Tax Commissioner 08/07/2024 Definite Place of Business : Limited Liability Company - Disregarded Entity, Owner Based in Virginia Performance Of Executive Functions, Facilities Located Outside Virginia
24-73 24-73 Rulings of the Tax Commissioner 08/05/2024 Credit : Major Research & Development - Application Incomplete, Failure to Perfect By Deadline
24-74 24-74 Rulings of the Tax Commissioner 08/05/2024 Administration : Return - Timely Filing, Combat Zone; Penalty - Late Filing, Extension, Addition to Tax; Assessment - Interest
24-72 24-72 Rulings of the Tax Commissioner 08/05/2024 Administration: Taxpayer Records - Additional Information Available; Adult Sampling - Technique, Error Factor
24-4 24-70 Tax Bulletins 07/22/2024 Administration: Tax Bulletin - Information for Manufacturers, Distributors, and Retail Dealers of Liquid Nicotine or Nicotine Vapor Products
24-5 24-71 Tax Bulletins 07/22/2024 Administration: Tax Bulletin - Filing and Payment Extension Resulting from the Global Crowdstrike Outage
24-69 24-69 Rulings of the Tax Commissioner 07/09/2024 Exemption: Manufacturing - Testing and Quality Control Equipment
24-66 24-66 Rulings of the Tax Commissioner 07/09/2024 Filing Status : Change - Permission not Required for Election Year
24-67 24-67 Rulings of the Tax Commissioner 07/09/2024 Administration : Refund - Required Records; General Ledger Insufficient
24-68 24-68 Rulings of the Tax Commissioner 07/09/2024 Deductions: Itemized - Documentation; Personal Property Tax; Real Estate Taxes; Home Mortgage Interest; Charitable Contributions
24-65 24-65 Legislative Summaries 07/01/2024 2024 Legislative Summary
24-3 24-64 Tax Bulletins 06/27/2024 Administration: Tax Bulletin - One-Time Safe Harbor for Omitted and Erroneously Remitted Retail Sales & Use Taxes to Contractors
24-62 24-62 Rulings of the Tax Commissioner 06/05/2024 Withholding: Return - Nonresident Claim for Tax Withheld
Administration: Audit - Subtraction Claimed on Another State’s Return is Insufficient Basis For Adjusting Virginia Return.
24-59 24-59 Rulings of the Tax Commissioner 06/05/2024 Residency : Domicile - Failure to Establish Intent; Residency : Reciprocity - Dual Residency; Credit : Out of State - Maryland
24-60 24-60 Rulings of the Tax Commissioner 06/05/2024 Administration : Audit Procedures - Evaluation of Factors; Administration : Taxpayer Records - Requirements
24-61 24-61 Rulings of the Tax Commissioner 06/05/2024 Residency: Domicile - Military Servicemember
Administration: Audit - Credit Claimed on Out-of-State Return Insufficient to Prove Residency in Virginia
24-2 24-57 Tax Bulletins 05/24/2024 Administration: Tax Bulletin - VIRGINIA'S INTEREST RATES WILL REMAIN THE SAME FOR THE THIRD QUARTER OF 2024
24-54 24-54 Rulings of the Tax Commissioner 05/22/2024 Subtractions: Depreciation - Section 1250 Recapture;
Federal Adjusted Gross Income (FAGI): Conformity - Starting Point for Computing Income Tax;
Credit: Tax Paid to Another State - Sale of Rental Property
24-52 24-52 Rulings of the Tax Commissioner 05/22/2024 Administration: IRS Information - Requirement for Reporting Federal Changes, Conformity with IRS Audit Adjustments
24-56 24-56 Rulings of the Tax Commissioner 05/22/2024 Residency: Domicile - Foreign Country, Student Visa; Nonresident - Conducting Business; Earned Income
24-53 24-53 Rulings of the Tax Commissioner 05/22/2024 Administration: Refund - Statute of Limitations
24-50 24-50 Rulings of the Tax Commissioner 05/22/2024 Misclassification of Workers: Evaluation of Factors - Behavioral Control; Financial Control, Type of Relationship
Administration: Audit - Lack of Records
24-55 24-55 Rulings of the Tax Commissioner 05/22/2024 Administration: Assessment - Worker Misclassification Penalty