Document # Public Document # Document Type Date Issued Description
21-128 21-128 Rulings of the Tax Commissioner 09/21/2021 Administration : Amended Return - Department's Authority to Review, Allocation and Apportionment : Sales Factor - Tangible Personal property, Other than Tangible Personal Property
21-122 21-122 Rulings of the Tax Commissioner 09/14/2021 Audit: Dealer Records - Documentation, Purchases: Resale Exemption/Non Exempt Supplies, Services: Taxable - Altered Invoices
21-123 21-123 Rulings of the Tax Commissioner 09/14/2021 Subtractions : Military - Combat Zone Pay Excluded from FAGI
21-170 21-170 Rulings of the Tax Commissioner 09/09/2021 Addition : Intangible Expenses - Royalties, Subject to Tax Exception
21-121 21-121 Rulings of the Tax Commissioner 09/07/2021 Assessment : Limitation - Commerce Clause, Credit : Tax Paid to Another State - Classification of Tax; Maryland Local Income Tax
21-118 21-118 Rulings of the Tax Commissioner 09/07/2021 Individual Income Tax Return: Filing Status - Married Filing Separate : Deductions and Exemptions
21-119 21-119 Rulings of the Tax Commissioner 09/07/2021 Audit: Dealer Records - Documentation, Purchases: Resale Exemption/Non Exempt Supplies, Services: Taxable - Altered Invoices
21-120 21-120 Rulings of the Tax Commissioner 09/07/2021 Exemption: Software - Electronic Delivery Requirements
21-8 21-150 Tax Bulletins 09/02/2021 Virginia's Interest Rates Will Remain the Same for the Fourth Quarter of 2021
21-117 21-117 Rulings of the Tax Commissioner 09/01/2021 Guidelines for the Virginia Disposable Plastic Bag Tax
21-110 21-110 Rulings of the Tax Commissioner 08/24/2021 Situs : Statutory Method - Security Monitoring Companies
21-111 21-111 Rulings of the Tax Commissioner 08/24/2021 Situs : Services - Payroll Apportionment; Deduction- Out of State
21-114 21-114 Rulings of the Tax Commissioner 08/24/2021 Administration : Refunds - Statute of Limitations
21-112 21-112 Rulings of the Tax Commissioner 08/24/2021 Pass-through Entity : FDC Subtraction - Proof of prior addition not required
21-115 21-115 Rulings of the Tax Commissioner 08/24/2021 Administration : Appeal - Jurisdiction
21-109 21-109 Rulings of the Tax Commissioner 08/24/2021 Valuation : Fair Market Value - Purchase price
21-113 21-113 Rulings of the Tax Commissioner 08/24/2021 Tobacco : Purchases/Sales of Cigarettes
21-103 21-103 Rulings of the Tax Commissioner 08/13/2021 Guidelines for Reporting Federal Tax Adjustments
21-102 21-102 Rulings of the Tax Commissioner 08/10/2021 Situs : Apportionment - Payroll, Research and Development
21-107 21-107 Rulings of the Tax Commissioner 08/10/2021 Valuation : Fair Market Value : Original Cost
21-104 21-104 Rulings of the Tax Commissioner 08/10/2021 Unreported Sales - Dealer Records
21-108 21-108 Rulings of the Tax Commissioner 08/10/2021 Administration : Assessment - Best Information Available
21-105 21-105 Rulings of the Tax Commissioner 08/10/2021 Deduction : Itemized - Medical, Charitable
21-106 21-106 Rulings of the Tax Commissioner 08/10/2021 Credit : Research & Development - Prorated credit/annual cap
21-116 21-116 Rulings of the Tax Commissioner 08/03/2021 Guidelines for the Application of the Retail Sales and Use Tax to Sales of Accommodations Facilitated by Accommodations Intermediaries