Document # Public Document # Document Type Date Issued Description
22-65 22-65 Rulings of the Tax Commissioner 04/05/2022 Deduction : Itemized - Employee Business Expense Limitation for 2018
22-53 22-53 Rulings of the Tax Commissioner 04/05/2022 Residency : Domicile - Duel Residency; Credit : Tax Paid to Another State - California
22-62 22-62 Rulings of the Tax Commissioner 04/05/2022 Administration : Records or Audits - Estimated
Sales : Under Reported - Cash
Exemption : Certificates
22-66 22-66 Rulings of the Tax Commissioner 04/05/2022 Situs : Apportionment - Payroll; Deductions : Out of State
22-59 22-59 Rulings of the Tax Commissioner 04/05/2022 Administration : Records - Audit Documentation, out of state sales, exemption certificates
22-57 22-57 Rulings of the Tax Commissioner 03/30/2022 Purchases : Computer Software - Electronic Delivery, Documentation
22-54 22-54 Rulings of the Tax Commissioner 03/30/2022 Deduction : Prepaid Tuition - Contribution Limitations and Carryovers
22-55 22-55 Rulings of the Tax Commissioner 03/30/2022 Nexus : Activities - Online (Banner) Advertising, Related Entity Activity
22-56 22-56 Rulings of the Tax Commissioner 03/30/2022 Collection/Remittance of Tax : Real Property Contractor - Credit for Remitted Tax
22-4 22-50 Tax Bulletins 03/23/2022 Personal Property Tax: New Class for Certain Types of Motor Vehicles - Automobiles, Passenger Trucks, Motorcycles, Mopeds, All-terrain Vehicles, Campers, Certain Recreational Vehicles, and Vehicles Adapted For Use By The Handicapped
22-48 22-48 Rulings of the Tax Commissioner 03/22/2022 Taxable Services : Transportation and Delivery Charges - Installation and Assembly, Unloading or Offloading
22-49 22-49 Rulings of the Tax Commissioner 03/22/2022 Purchases: Packaging Materials - Warehouse and Repackaging Services
22-51 22-51 Rulings of the Tax Commissioner 03/22/2022 FAGI : Foreign Income Exclusion - United Kingdom; Administration : Penalty and Interest - Waiver for Reasonable Cause
22-47 22-47 Rulings of the Tax Commissioner 03/22/2022 Documentation : Statute of Limitations
22-52 22-52 Rulings of the Tax Commissioner 03/22/2022 Administration : Appeal - Complete - Basis for Relief; Credit : Tax Paid to a Foreign Country - Germany
22-44 22-44 Rulings of the Tax Commissioner 03/15/2022 Deduction : Business Expenses - Taxpayer Records, Lack of Documentation
22-45 22-45 Rulings of the Tax Commissioner 03/15/2022 Exemption : Certificates - Greater Scrutiny Test
22-42 22-42 Rulings of the Tax Commissioner 03/15/2022 BPOL : Classification - Manufacturer - Assembly; Property : Tangible : Machinery and Tools - Manufacturer
22-43 22-43 Rulings of the Tax Commissioner 03/15/2022 Residency : Domicile - Physical Presence Required to Change; Part year - Income Received while Virginia Resident
22-40 22-40 Rulings of the Tax Commissioner 03/08/2022 Residency : Part Year; Credit : Tax Paid to Another State - Part Year Residents
22-37 22-37 Rulings of the Tax Commissioner 03/08/2022 Administration : Record Requirements - Dealers Failure to Collect & Report, Audit Report - Underreported Sales Markup; Exemptions : Services, Exemption Certificates; Penalty - First Generation Audit
22-41 22-41 Rulings of the Tax Commissioner 03/08/2022 Residency : Domicile - Failure to Abandon Virginia Domicile; Administration - Written Advice - Audit Abatement
22-38 22-38 Rulings of the Tax Commissioner 03/08/2022 Federal Adjusted Gross Income (FAGI) : Sole Proprietorship - Disregarded Entity; Credit - Agricultural Best Management Practices (BMP)
22-39 22-39 Rulings of the Tax Commissioner 03/08/2022 Administration : Audit - Evaluation of Factors
22-3 22-36 Tax Bulletins 03/04/2022 Virginia's Interest Rates Will Change for the Second Quarter of 2022