Document # Public Document # Document Type Date Issued Description
17-152 17-152 Rulings of the Tax Commissioner 08/24/2017 Acceptance of the ST-10A exemption certificate in good faith is valid for purchases by customers.
17-155 17-155 Rulings of the Tax Commissioner 08/21/2017 GUIDELINES FOR THE RETAIL SALES AND USE TAX EXEMPTION CERTIFICATE FOR STAMPED CIGARETTES PURCHASED FOR RESALE
17-223 17-223 Rulings of the Tax Commissioner 07/26/2017 Additions, Written Advice, Intangible Expense, Audit Adjustments and Factoring of Receivables
17-133 17-133 Rulings of the Tax Commissioner 07/19/2017 Taxpayers are not domiciliary residents of Virginia but they are required to file a nonresident return.
17-140 17-140 Rulings of the Tax Commissioner 06/30/2017 Court Case
17-122 17-122 Rulings of the Tax Commissioner 06/29/2017 Establishing and changing domicile - appropriate returns to be filed.
17-118 17-118 Rulings of the Tax Commissioner 06/29/2017 Domicile - burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
17-127 17-127 Rulings of the Tax Commissioner 06/29/2017 Taxpayer remained taxable as a domiciliary resident of Virginia for the entire taxable year.
17-115 17-115 Rulings of the Tax Commissioner 06/29/2017 Credit in audit for sales tax paid to vendors - the Taxpayer failed to provide adequate documentation.
17-119 17-119 Rulings of the Tax Commissioner 06/29/2017 Taxpayer's appeal application barred by the statute of limitations.
17-128 17-128 Rulings of the Tax Commissioner 06/29/2017 Machinery and equipment used in a printing facility.
17-116 17-116 Rulings of the Tax Commissioner 06/29/2017 Credit for taxes paid to another state disallowed
17-120 17-120 Rulings of the Tax Commissioner 06/29/2017 Virginia Code § 58.1-311 requires individuals to report a change or correction in federal taxable income within one year of the final determination.
17-117 17-117 Rulings of the Tax Commissioner 06/29/2017 Credit for tax paid to another state disallowed
17-99 17-99 Rulings of the Tax Commissioner 06/20/2017 2017 LEGISLATIVE SUMMARY
17-98 17-98 Rulings of the Tax Commissioner 06/12/2017 GUIDELINES FOR RETAIL SALES AND USE TAX REFUND CLAIM PROCEDURES
17-91 17-91 Rulings of the Tax Commissioner 06/09/2017 Department's pro-rata approach that accurately reflects the nature of a distribution from a retirement plan should be used.
17-83 17-83 Rulings of the Tax Commissioner 06/02/2017 Collection of tax and remittance of tax to the Department.
17-78 17-78 Rulings of the Tax Commissioner 05/23/2017 Under circumstances where the IRS has audited the FAGI of an individual, the Department does not look behind the IRS's final determination.
17-77 17-77 Rulings of the Tax Commissioner 05/23/2017 The claim that the Taxpayer's income was not subject to Virginia taxation has no basis in fact or Virginia law.
17-69 17-69 Rulings of the Tax Commissioner 05/15/2017 DEPARTMENT-ISSUED EXEMPTION CERTIFICATES REQUIRED BEGINNING JANUARY 1, 2018
17-4 17-69 Tax Bulletins 05/15/2017 DEPARTMENT-ISSUED EXEMPTION CERTIFICATES REQUIRED BEGINNING JANUARY 1, 2018
17-61 17-61 Rulings of the Tax Commissioner 05/03/2017 Guidelines for the accelerated sales tax payment
17-3 17-59 Tax Bulletins 05/03/2017 A change in Virginia law requires any dealer owning inventory for sale located in Virginia to register for collection of the Retail Sales and Use Tax.
17-59 17-59 Rulings of the Tax Commissioner 05/03/2017 A change in Virginia law requires any dealer owning inventory for sale located in Virginia to register for collection of the Retail Sales and Use Tax.