Document # Public Document # Document Type Date Issued Description
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
23-130 23-130 Rulings of the Tax Commissioner 12/07/2023 Exemption : Durable Medical Equipment - On Behalf of Individual, Bulk Purchases, Consignment
23-129 23-129 Rulings of the Tax Commissioner 12/07/2023 Administration : Amended Return - Statute of Limitations, Failure to Timely Provide Documentation, Failure to File Refund Claim Within The Time Allowed
23-118 23-118 Rulings of the Tax Commissioner 10/26/2023 Exemptions: Manufacturing - Used Directly, Kiln Decking, Picture Tally System
23-119 23-119 Rulings of the Tax Commissioner 10/26/2023 Administration: Returns - Failure to File, Estimated Assessments
23-120 23-120 Rulings of the Tax Commissioner 10/26/2023 Administration: Appeal - Requirements For Reconsideration
Leases: Retail of Event Venue - Real and Tangible Personal Property Included
23-112 23-112 Rulings of the Tax Commissioner 10/19/2023 Gross Receipts: Retail Sales - Sales of Affiliated Entity;
Definite Place of Business: Designated In Store Computer Ordering Station or Kiosk
Administration: Authority to Impose Tax - Affiliate Sales
23-113 23-113 Rulings of the Tax Commissioner 10/19/2023 Definite Place of Business: Office At Residence - Virtual Facility - Foreign Location;
Situs: Data Services - Statutory Method, Payroll Apportionment, Use of Income Tax Sales Factor;
Deductions: Out of State - Eligible Receipts, Computation
23-111 23-111 Rulings of the Tax Commissioner 10/19/2023 Administration: Appeal - Reconsideration Request Not Timely Filed, Departments Responsibility In Issuing Assessments
23-124 23-124 Rulings of the Tax Commissioner 10/17/2023 Food Donation Tax Credit Guidelines
23-65 23-65 Legislative Summaries 09/15/2023 2023 Legislative Summary
23-101 23-101 Rulings of the Tax Commissioner 08/24/2023 Administration: Audit - Sampling Technique, Error Factor, Isolated or Unusual Purchase;
Offer in Compromise - Doubtful Liability;
Penalty - Alternative Method Compliance Ratio, Amnesty, Waiver
23-102 23-102 Rulings of the Tax Commissioner 08/24/2023 Exemption: Agricultural - Orchard and Winery, Support Posts, Grape Vine Trellis
23-98 23-98 Attorney General's Opinion 08/17/2023 Classification: Repair, Personal, Business and Other Services - Linguistics and Software Development
Definite Place of Business: Business Address - Continuous Course of Dealing
Situs: Statutory Method - Services
23-87 23-87 Rulings of the Tax Commissioner 07/14/2023 Exemption: Nonprofit Schools - Fundraisers; Book Fairs
23-86 23-86 Rulings of the Tax Commissioner 07/13/2023 Residency: Domicile - Failure to Establish Intent to Abandon Virginia