Document # Public Document # Document Type Date Issued Description
24-138 24-138 Rulings of the Tax Commissioner 12/13/2024 Credit: Qualified Equity & Subordinated Debt Investments - Late Filed Application
24-131 24-131 Rulings of the Tax Commissioner 12/13/2024 Administration: Reconsideration - Failure to Meet Reconsideration Criteria
24-140 24-140 Rulings of the Tax Commissioner 12/13/2024 Exemption: Durable Medical Equipment - Invalid Certificate ; Patient Specific Information Requirement Not Met
24-130 24-130 Rulings of the Tax Commissioner 12/12/2024 Retailer: Manufactured Signs - 2005 Law Change;
Exemption: Church - Mission Requirements Strictly Construed
24-122 24-122 Rulings of the Tax Commissioner 11/18/2024 Administration : Appeals - Timely Filing
24-125 24-125 Rulings of the Tax Commissioner 11/18/2024 Additions : Intangible Expenses - Research Expenses ; Subject to Tax Exemption : Interest
24-151 24-151 Rulings of the Tax Commissioner 11/14/2024 Administration: Appeals - Jurisdiction
24-111 24-111 Rulings of the Tax Commissioner 11/14/2024 Retailer v Contractor: One-time credit - Erroneous Sales Tax Collection Against Use Tax Assessment
24-115 24-115 Rulings of the Tax Commissioner 11/14/2024 Sales: Exemption - Government.
24-107 24-107 Rulings of the Tax Commissioner 10/23/2024 Business Type: Fabrication - For Sale at Retail v. Own Use or Consumption;
Administration: Refund - Credit for Tax Erroneously Paid or Accrued;
Abatement - Written Guidance
24-108 24-108 Rulings of the Tax Commissioner 10/23/2024 Administration: Assessment - Collection Statute of Limitations, Accrual of Penalty and Interest
24-105 24-105 Rulings of the Tax Commissioner 10/23/2024 Fabrication: Sales Price - Labor and Service Charges; Third Party Labor
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
24-89 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
24-90 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
24-88 24-88 Rulings of the Tax Commissioner 09/17/2024 Sales: Debit and Credit Cards; Exemption: Interstate - Constructive Possession; Resale - Certificate, Greater Scrutiny Test
24-86 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
24-77 24-77 Rulings of the Tax Commissioner 08/21/2024 Exemption: Certificates - Generally;
Reasonable Care;
Good Faith Acceptance;
Greater Scrutiny
24-78 24-78 Rulings of the Tax Commissioner 08/21/2024 Exemption: Services - Mixed Transaction, Auto Diagnostics, Repair
24-79 24-79 Rulings of the Tax Commissioner 08/21/2024 Exemption: Services - Mixed Transaction; Automobile Repair, Diagnostic Charges
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
24-72 24-72 Rulings of the Tax Commissioner 08/05/2024 Administration: Taxpayer Records - Additional Information Available; Adult Sampling - Technique, Error Factor
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
24-53 24-53 Rulings of the Tax Commissioner 05/22/2024 Administration: Refund - Statute of Limitations