Document # Public Document # Document Type Date Issued Description
25-87 25-87 Rulings of the Tax Commissioner 06/20/2025 Exemption: Software - Software Sold in Conjunction with Tangible Personal Property;
Services - Services Included in Sale of Tangible Personal Property;
Taxpayer Records: Asset and Expense Purchases - Failure to Maintain Invoices and Supporting Documents
25-82 25-82 Rulings of the Tax Commissioner 06/20/2025 Audit Reconsideration: Statute of Limitation - 45 Day Deadline for a Timely Filed Appeal
25-81 25-81 Rulings of the Tax Commissioner 06/20/2025 Exemption Certificates: Resale - Good Faith Acceptance, Reasonable Care, Greater Scrutiny;
Interstate Commerce
25-79 25-79 Rulings of the Tax Commissioner 06/19/2025 Exemption Certificate: Resale Exemption - Good Faith Acceptance, Reasonable Care, Greater Scrutiny
25-85 25-85 Rulings of the Tax Commissioner 06/19/2025 Waiver of Time Limitation: Revised Audit - Assessment Outside Waiver Period;
Sampling Technique: Sample Period Extrapolation - Isolated or Unusual Purchases, Tax Paid by Customer
25-3 25-77 Tax Bulletins 06/11/2025 Virginia's Interest Rates Will Remain The Same For The Third Quarter of 2025
25-73 25-73 Rulings of the Tax Commissioner 06/04/2025 Exemption: Non-Profit - Requirements, Exemption Certificates;
Audit: Records - Failure to Keep Cash Register Documents
25-76 25-76 Rulings of the Tax Commissioner 06/04/2025 Tangible: Machinery & Tools - Used in Manufacturing
25-75 25-75 Rulings of the Tax Commissioner 06/04/2025 Administration: Appeal - Reconsideration, Jurisdiction
25-72 25-72 Rulings of the Tax Commissioner 06/04/2025 Audit: Use Tax Credit - Credit for erroneously paid taxes against use tax assessment;
Statute of Limitations: Refunds
25-74 25-74 Rulings of the Tax Commissioner 06/04/2025 Ruling: Exemption - Veterinary Drug Sales, Medicine Purchases, Regenerative Medical Devices
25-71 25-71 Rulings of the Tax Commissioner 06/02/2025 Manufacturing Exemption: Used Directly - Offshore Wind Turbines;
Contractors: Use Tax
25-69 25-69 Rulings of the Tax Commissioner 05/21/2025 Exemption: Manufacturing - Industrial Processing, Preponderance of dual-purpose equipment use;
Administration: Interest - Waiver
25-70 25-70 Rulings of the Tax Commissioner 05/21/2025 Administration: Refund Claim - Statute of Limitations, Marketplace Facilitator
25-68 25-68 Rulings of the Tax Commissioner 05/16/2025 Residency: Domicile - Failure to Abandon
25-64 25-64 Rulings of the Tax Commissioner 05/14/2025 Refund : Procedures - Requirement to Refund Tax to Customer First; Exemption : Research and Development - Applies to Purchases, not Sales; Certificate - Invalid - Customer Not Conducting Research
25-65 25-65 Rulings of the Tax Commissioner 05/14/2025 Tangible : Valuation - Rebates
25-66 25-66 Rulings of the Tax Commissioner 05/14/2025 Subtraction : Retirement Income - Contributions Taxed in ****** (State A)
25-67 25-67 Rulings of the Tax Commissioner 05/14/2025 Residency : Domicile - Failure to Abandon
25-2 25-78 Tax Bulletins 05/01/2025 Extension of Due Dates for Individual Income Tax Returns and Payments for Winter Storm and Flooding Victims
25-62 25-62 Rulings of the Tax Commissioner 04/28/2025 Exemption: Medicine and Drugs - Reagents/Medical Diagnostic Lab
25-60 25-60 Rulings of the Tax Commissioner 04/28/2025 Exemption: Medicine and Drugs - Reagents/Medical Diagnostic Lab
25-61 25-61 Rulings of the Tax Commissioner 04/28/2025 Exemption: Medicine and Drugs - Reagents/Medical Diagnostic Lab
25-55 25-55 Rulings of the Tax Commissioner 04/25/2025 Administration: Reliance on Tax Preparer - Tax Preparation Software;
Credits: Tax Payable to Another State - District of Columbia
25-59 25-59 Rulings of the Tax Commissioner 04/25/2025 Audit: Taxpayer Records - Requirements;
Estimated Assessment - Audit Methodology