Document # Public Document # Document Type Date Issued Description
22-159 22-159 Rulings of the Tax Commissioner 12/20/2022 Exemption: Drugs and Medicine - Prescription Pet Food
22-158 22-14 Tax Bulletins 12/14/2022 Virginia's Interest Rates will Change for the First Quarter of 2023
22-13 22-157 Tax Bulletins 12/01/2022 Disposable Plastic Bag Tax Enacted in Albemarle County and the Cities of Charlottesville and Fairfax
22-153 22-153 Rulings of the Tax Commissioner 11/16/2022 Administration: Statute of Limitations - Amended Return Claiming A Refund
22-154 22-154 Rulings of the Tax Commissioner 11/16/2022 Administration : Returns - Payment
Residency : Domicile - Failure to Abandon
Credit : Tax Paid to Another State
22-151 22-151 Rulings of the Tax Commissioner 11/16/2022 Residency: Domicile - Did not abandon former domicile
Residency: Nonresident - Retirement income
22-155 22-155 Rulings of the Tax Commissioner 11/16/2022 Residency: Domicile - Sufficient Documentation of Intent to Change
22-152 22-152 Rulings of the Tax Commissioner 11/16/2022 Subtractions: Unemployment Benefits - American Rescue Plan Act (ARPA)
22-156 22-156 Rulings of the Tax Commissioner 11/15/2022 Administration : Entitlement for Sports or Entertainment Project - Calculation, Procedures for Localities, Retailers, Contractors, Distribution; Reporting to General Assembly.
22-12 22-150 Tax Bulletins 10/31/2022 Grocery Tax Rate Reduction
22-149 22-149 Rulings of the Tax Commissioner 10/11/2022 Net Operating Loss: Deduction (NOLD) - Election to Forego Carryback
Administration: Offer in Compromise - Penalty and Interest Waiver
22-146 22-146 Rulings of the Tax Commissioner 10/07/2022 Administration: Jurisdiction
22-147 22-147 Rulings of the Tax Commissioner 10/07/2022 Administration: Appeal - Lack of Jurisdiction for Tax on Personal Vehicles
22-148 22-148 Rulings of the Tax Commissioner 10/07/2022 Administration: Appeal - Lack of Jurisdiction for Tax on Personal Vehicles
22-145 22-145 Rulings of the Tax Commissioner 10/07/2022 Administration: Jurisdiction
22-144 22-144 Rulings of the Tax Commissioner 09/29/2022 Guidelines for the Application of the Retail Sales and Use Tax to Sales of Accommodations Facilitated by Accommodations Intermediaries
22-143 22-143 Rulings of the Tax Commissioner 09/28/2022 Residency: Domiciliary - New Domicile Outside Virginia
22-140 22-140 Rulings of the Tax Commissioner 09/28/2022 Deduction: Itemized - Charitable Contributions and Employee Business Expense
Administration: Audit - Incomplete Records
22-141 22-141 Rulings of the Tax Commissioner 09/28/2022 Residency: Domicile - Failure to Abandon
Administration: Written Advice - Requirements for Reliance
22-142 22-142 Rulings of the Tax Commissioner 09/28/2022 Residency: Domicile - Failure to Abandon
Credit: Tax Paid To Another State - Louisiana
22-136 22-136 Rulings of the Tax Commissioner 09/20/2022 Subtractions: Retirement Income - Sourcing to another state
22-137 22-137 Rulings of the Tax Commissioner 09/20/2022 Residency: Domicile - Failure to Established New Domicile or Abandon Virginia
Credit: Tax Paid to Another State
22-138 22-138 Rulings of the Tax Commissioner 09/20/2022 Credit: Tax Paid to Another State - District of Columbia; Capital Asset
22-139 22-139 Rulings of the Tax Commissioner 09/20/2022 Property Tax: Jurisdiction: Personal Vehicles - Motorcycle
22-134 22-134 Rulings of the Tax Commissioner 08/31/2022 Subtraction : Military - Basic Pay