Document # Public Document # Document Type Date Issued Description
25-54 25-54 Rulings of the Tax Commissioner 04/25/2025 Exemption: Medicine and Drugs - Reagents/Medical Diagnostic Lab
25-58 25-58 Rulings of the Tax Commissioner 04/25/2025 Residency: Domicile - Failure to provide information
25-55 25-55 Rulings of the Tax Commissioner 04/25/2025 Administration: Reliance on Tax Preparer - Tax Preparation Software;
Credits: Tax Payable to Another State - District of Columbia
25-59 25-59 Rulings of the Tax Commissioner 04/25/2025 Audit: Taxpayer Records - Requirements;
Estimated Assessment - Audit Methodology
25-56 25-56 Rulings of the Tax Commissioner 04/25/2025 Residency: Domicile - New Domicile Established
25-52 25-52 Rulings of the Tax Commissioner 04/23/2025 Contractors: Subcontractor - TPP Incorporated into Real Property;
Administration: Documentation - Procedure for Customer Refund
25-48 25-48 Rulings of the Tax Commissioner 04/16/2025 Deduction : Itemized - Inadequate Documentation
25-51 25-51 Rulings of the Tax Commissioner 04/16/2025 Credit: Recycling Equipment - Eligibility
25-49 25-49 Rulings of the Tax Commissioner 04/16/2025 Residency : Domicile - Did not abandon Virginia; Out of State Credits
25-50 25-50 Rulings of the Tax Commissioner 04/16/2025 Administration : Assessment - Collection Statute of Limitations
25-46 25-46 Rulings of the Tax Commissioner 04/10/2025 Consumer Use : Taxable Lease - Separate Entities
25-47 25-47 Rulings of the Tax Commissioner 04/10/2025 Audit : Overpayment Credit Request - Statute of Limitations; Penalty : Compliance - Ratio for 2nd Generation Audit; Amnesty - Eligible Audit Periods
25-45 25-45 Rulings of the Tax Commissioner 04/08/2025 Tangible : Appeals - Jurisdiction
25-43 25-43 Rulings of the Tax Commissioner 04/03/2025 Valuation : Fair Market Value - Appraisal
25-44 25-44 Rulings of the Tax Commissioner 04/03/2025 Residency : Domicile - Failure to establish change; Credit : Tax Paid to Another State - May be eligible
25-42 25-42 Rulings of the Tax Commissioner 04/03/2025 Exemption : Disabled Veteran - No Exemption Applies
25-40 25-40 Rulings of the Tax Commissioner 04/02/2025 Audit : Statute of Limitations - Expansion of Period to Six Years; Overpayment Credit Request - Timeliness; Penalty : Amnesty - Eligible Audit Periods
25-41 25-41 Rulings of the Tax Commissioner 04/02/2025 Exemptions : Certificates - Good Faith; Reasonable Care and Judgement
25-63 25-63 Rulings of the Tax Commissioner 04/02/2025 Contractor : Purchases - Mined dirt and sand for use by a contractor
25-39 25-39 Rulings of the Tax Commissioner 03/20/2025 Valuation: Fair Market Value - Appraisal
25-38 25-38 Rulings of the Tax Commissioner 03/20/2025 Federal Adjusted Gross Income (FAGI): Sole Proprietorship - Cost of Goods Sold; Losses - Investment Losses
25-1 25-37 Tax Bulletins 03/17/2025 Virginia's Interest Rates Will Remain The Same For The Second Quarter of 2025
25-35 25-35 Rulings of the Tax Commissioner 03/14/2025 Sampling Technique: Error Factor - Isolated or Unusual Purchase; Sample Base - Determining Appropriate Size; Extrapolating Population Must Be Same As Error Factor Population; Block Sample v Detail- Number of Exceptions; Credit: Tax Paid Other States - Legitimately Imposed with Delivery to Virginia
25-36 25-36 Rulings of the Tax Commissioner 03/14/2025 Deduction: Itemized - Inadequate Documentation
25-33 25-33 Rulings of the Tax Commissioner 03/05/2025 Residency: Domicile - Intent to Change