Document # Public Document # Document Type Date Issued Description
24-105 24-105 Rulings of the Tax Commissioner 10/23/2024 Fabrication: Sales Price - Labor and Service Charges; Third Party Labor
24-107 24-107 Rulings of the Tax Commissioner 10/23/2024 Business Type: Fabrication - For Sale at Retail v. Own Use or Consumption;
Administration: Refund - Credit for Tax Erroneously Paid or Accrued;
Abatement - Written Guidance
24-101 24-101 Rulings of the Tax Commissioner 10/03/2024 Refund: Interest - Interest paid to customer
24-97 24-97 Rulings of the Tax Commissioner 09/25/2024 Administration: Contractor - One Time Credit for Erroneous Sales Tax Collection Against Use Tax Assessment
24-89 24-89 Rulings of the Tax Commissioner 09/18/2024 Administration: Appeals - New Evidence; Deductions: Out-of-State - Must File Return; Deductions: Computer Hardware and Software - Agency Relationship;
Definite Place of Business : Residence - Home Office; Office Renovation; Equipment Delivered to Office
24-90 24-90 Rulings of the Tax Commissioner 09/18/2024 Exemption: Internet Service Provider - (ISP) Wholesale v. Retail; Mixed-Use Equipment;
Administration: Refund - Vendor Verification, Interest
24-88 24-88 Rulings of the Tax Commissioner 09/17/2024 Sales: Debit and Credit Cards; Exemption: Interstate - Constructive Possession; Resale - Certificate, Greater Scrutiny Test
24-86 24-86 Rulings of the Tax Commissioner 09/13/2024 Administration: Appeals - Timeliness to File ; Protective Claims; Assessment - Based on Federal Information; Virginia Source Income - Conformity
24-77 24-77 Rulings of the Tax Commissioner 08/21/2024 Exemption: Certificates - Generally;
Reasonable Care;
Good Faith Acceptance;
Greater Scrutiny
24-78 24-78 Rulings of the Tax Commissioner 08/21/2024 Exemption: Services - Mixed Transaction, Auto Diagnostics, Repair
24-79 24-79 Rulings of the Tax Commissioner 08/21/2024 Exemption: Services - Mixed Transaction; Automobile Repair, Diagnostic Charges
24-75 24-75 Rulings of the Tax Commissioner 08/07/2024 Definite Place of Business : Limited Liability Company - Disregarded Entity, Owner Based in Virginia Performance Of Executive Functions, Facilities Located Outside Virginia
24-72 24-72 Rulings of the Tax Commissioner 08/05/2024 Administration: Taxpayer Records - Additional Information Available; Adult Sampling - Technique, Error Factor
24-61 24-61 Rulings of the Tax Commissioner 06/05/2024 Residency: Domicile - Military Servicemember
Administration: Audit - Credit Claimed on Out-of-State Return Insufficient to Prove Residency in Virginia
24-53 24-53 Rulings of the Tax Commissioner 05/22/2024 Administration: Refund - Statute of Limitations
24-49 24-49 Rulings of the Tax Commissioner 05/16/2024 Administration: Refund - Statute of Limitations
24-38 24-38 Rulings of the Tax Commissioner 03/27/2024 Exemption: Manufacturing - Electronics Recycling; Used Directly Preponderance of Use; Forklift Used in Both Exempt and Non-Exempt Processing Activities
24-39 24-39 Rulings of the Tax Commissioner 03/27/2024 Audit: Dealer Records - Retention Requirements;
Returns: Adjustments;
Administration: Penalty; Interest - Adjusted Based on Tax Assessment
24-40 24-40 Rulings of the Tax Commissioner 03/27/2024 Exemption: Services/Tangible Personal Property - Medical Testing Equipment Including Software and Intellectual Property, True Object Test, Full Amount of Purchase Price Taxable
24-7 24-7 Rulings of the Tax Commissioner 02/28/2024 Residency: Domicile - Failure to Establish Intent Change to a Foreign Country, Failure to Abandon Virginia
24-6 24-6 Rulings of the Tax Commissioner 02/28/2024 Exemption: Medicine and Drugs - Qualifying Dealer/Business
24-10 24-10 Rulings of the Tax Commissioner 02/28/2024 Administration: Application for Correction - 90 Day Filing Deadline; Protective Claim - Statute of Limitations; Audits - Re-opening;

24-5 24-5 Rulings of the Tax Commissioner 02/21/2024 Services: Provided with TPP - Portable Toilets
24-2 24-2 Rulings of the Tax Commissioner 02/21/2024 Administration: Records Review Documentation - Required Taxpayer Records; Failure to file information during audit
24-3 24-3 Rulings of the Tax Commissioner 02/21/2024 Administration: Amended Return for Refund - Statute of Limitations