Document # Public Document # Document Type Date Issued Description
25-94 25-94 Rulings of the Tax Commissioner 06/27/2025 Audit : Estimated Assessment - Burden of Proof
25-92 25-92 Rulings of the Tax Commissioner 06/27/2025 Publications : Magazines - Print and Electronic Subscriptions; Advertising : Print; Inserts, Postcards
25-90 25-90 Rulings of the Tax Commissioner 06/25/2025 Contractor: Real Property - Credit From Sales Tax to Use Tax Accounts
25-88 25-88 Rulings of the Tax Commissioner 06/25/2025 Telecommunications Minimum Tax : Pass-Through Entities - Separately Filing Corporate Owner
25-89 25-89 Rulings of the Tax Commissioner 06/25/2025 Audit : Documentation - Credit for Use Tax Paid
25-91 25-91 Rulings of the Tax Commissioner 06/25/2025 Administration : Appeals - Failure to Meet Reconsideration Criteria
25-86 25-86 Rulings of the Tax Commissioner 06/20/2025 Exemption: Manufacturing - Primarily Processing
25-84 25-84 Rulings of the Tax Commissioner 06/20/2025 Exemption: Manufacturing - Purchases Otherwise Exempt But Owned by a Customer;
Retail Sale - Definition Does Not Include Resale of Tangible Personal Property Expended in Manufacturing
25-83 25-83 Rulings of the Tax Commissioner 06/20/2025 Residency: Domicile - Domicile Changed
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
25-80 25-80 Rulings of the Tax Commissioner 06/20/2025 Administration: Returns - Filing Requirements
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
25-75 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
25-73 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
25-71 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