Document # Public Document # Document Type Date Issued Description
20-48 20-48 Rulings of the Tax Commissioner 05/25/2019 Guidelines for the Accelerated Sales Tax Payment
19-49 19-49 Rulings of the Tax Commissioner 05/08/2019 Audit: Sampling Methodology - Records and Invoices
19-48 19-48 Rulings of the Tax Commissioner 05/01/2019 Audit: Taxpayer Records - Inventory Purchases (Cigarettes)
19-46 19-46 Rulings of the Tax Commissioner 05/01/2019 Audit: Taxpayer Records - Inventory Purchases (Cigarettes)
Administration: Penalties and Interest - Failure to Pay
19-40 19-40 Rulings of the Tax Commissioner 04/25/2019 Services In Connection with the Sale of Tangible Personal Property: Sign Manufacturer;
Exemptions: Advertising; Church; Freight
19-41 19-41 Rulings of the Tax Commissioner 04/25/2019 Service in Connection with Tangible Personal Property: Admissions; Party Packages
Department Guidance: Written Advice
Offer in Compromise: Doubtful Collectibility;Financial Hardship
19-42 19-42 Rulings of the Tax Commissioner 04/25/2019 Purchases by Construction Contractor: Prefabricated Metal Buildings, Gymnasium Equipment, Scoreboards, Dividers, Stands and Seating, Interior and Exterior Signs, Fire Doors, Markerboards
19-39 19-39 Rulings of the Tax Commissioner 04/25/2019 Sales of Services: Maintenance agreements
19-37 19-37 Rulings of the Tax Commissioner 04/18/2019 Residency: Change of Domicile
Credit for Tax Paid Another State: Louisiana
19-38 19-38 Rulings of the Tax Commissioner 04/18/2019 Administration: Appeal Redetermination
Residency: Changing Domicile
19-33 19-33 Rulings of the Tax Commissioner 04/17/2019 Assessment - Based on Available Information
Appeal - Statute Of Limitations
Fraud Penalty - Willful Failure to File
19-24 19-24 Rulings of the Tax Commissioner 04/08/2019 Intercompany Transactions - Sales
Electronic Delivery of Software - Minimum Documentation
Credit for Tax Paid in Another State - Value Added Tax (VAT)
19-29 19-29 Rulings of the Tax Commissioner 04/08/2019 Return Filing Requirements - Individual with Illness or Disability
Statute of Limitations for Refunds
19-14 19-14 Rulings of the Tax Commissioner 02/25/2019 Sales to Employees; Imposition on either Seller or Purchaser; Reduction of Interest Assessment for Delay
19-9 19-9 Rulings of the Tax Commissioner 02/07/2019 Alternative Method and Apportionment
19-125 19-125 Rulings of the Tax Commissioner 01/31/2019 Resale Exemption: Foreign Export Customers
19-1 PD 19-1 Rulings of the Tax Commissioner 01/25/2019 Real property contractor vs. retailer
18-218 18-218 Rulings of the Tax Commissioner 12/28/2018 Statute of Limitations
18-215 18-215 Rulings of the Tax Commissioner 12/28/2018 Event and Wedding Planner and Catering
18-216 18-216 Rulings of the Tax Commissioner 12/28/2018 Staging Services, Interior Design and Furniture Rentals
18-209 18-209 Rulings of the Tax Commissioner 12/18/2018 Internet Access Fees and Internet Tax Freedom Act
18-210 18-210 Rulings of the Tax Commissioner 12/18/2018 Internet Access Fees and Internet Tax Freedom Act
18-202 18-202 Rulings of the Tax Commissioner 12/07/2018 Land Preservation Tax Credit, Filing Deadline
18-192 18-192 Rulings of the Tax Commissioner 11/30/2018 Documentation to Support Sales Tax Paid on Purchases
18-180 18-180 Rulings of the Tax Commissioner 10/24/2018 Residency, Domicile and Failure to Abandon Virginia