Document # Public Document # Document Type Date Issued Description
22-80 22-80 Rulings of the Tax Commissioner 04/19/2022 Consumer Use: Diplomatic Exemption Aircraft - Civilian vs. Public
Exemption: Revocable Trust Transfer - Previously Taxed
22-77 22-77 Rulings of the Tax Commissioner 04/19/2022 Credit: Taxes Paid to Another State - Dual Residency, Missouri
22-74 22-74 Rulings of the Tax Commissioner 04/19/2022 Residency: Domicile - Failure to Establish Intent
22-78 22-78 Rulings of the Tax Commissioner 04/19/2022 Residency: Nonresident - Income from Virginia Sources, Wages
22-75 22-75 Rulings of the Tax Commissioner 04/19/2022 Administration: Appeal - Jurisdiction, New Issue Raised with Tax Commissioner Prohibited
22-79 22-79 Rulings of the Tax Commissioner 04/19/2022 Credit: Research and Development - Deadline. No Postmark
22-6 22-73 Tax Bulletins 04/15/2022 Important Information Regarding 2021 Virginia Income Tax Returns : Virginia's New Elective Pass-Through Entity Tax
22-71 22-71 Rulings of the Tax Commissioner 04/13/2022 Administration : Appeal - Filing Requirements, Deadline for Filing
22-68 22-68 Rulings of the Tax Commissioner 04/13/2022 Retail Sales and Use Tax: Admission with Tangible Personal Property - Golf Tournament
22-72 22-72 Rulings of the Tax Commissioner 04/13/2022 Retail Sales and Use Tax: Lease - Combined Real and Tangible Personal Property
22-69 22-69 Rulings of the Tax Commissioner 04/13/2022 Exemptions: Resale Certificates - Standard of Review, Date Requirement; Administration :Audit - Penalty, Compliance Ratio
22-70 22-70 Rulings of the Tax Commissioner 04/13/2022 Exemption : Durable Medical Equipment - On Behalf of Individual, Bulk Purchases, Nonprofit Medical Facilities, Consignment
22-64 22-64 Rulings of the Tax Commissioner 04/05/2022 Subtractions : Capital Gain from Investment in Qualified Technology Business - Statutory Requirements, Annual Revenue Limitation
22-61 22-61 Rulings of the Tax Commissioner 04/05/2022 Administration : Records - Supporting Documents
Deduction : Itemized - Employee Business Expense, Expense Reportable on Schedule C
22-65 22-65 Rulings of the Tax Commissioner 04/05/2022 Deduction : Itemized - Employee Business Expense Limitation for 2018
22-53 22-53 Rulings of the Tax Commissioner 04/05/2022 Residency : Domicile - Duel Residency; Credit : Tax Paid to Another State - California
22-62 22-62 Rulings of the Tax Commissioner 04/05/2022 Administration : Records or Audits - Estimated
Sales : Under Reported - Cash
Exemption : Certificates
22-66 22-66 Rulings of the Tax Commissioner 04/05/2022 Situs : Apportionment - Payroll; Deductions : Out of State
22-59 22-59 Rulings of the Tax Commissioner 04/05/2022 Administration : Records - Audit Documentation, out of state sales, exemption certificates
22-63 22-63 Rulings of the Tax Commissioner 04/05/2022 Residency : Domicile - Failure to Abandon Virginia Domicile
22-67 22-67 Rulings of the Tax Commissioner 04/05/2022 Sales: Transient Accommodations - Temporary Office & Work Space
22-60 22-60 Rulings of the Tax Commissioner 04/05/2022 Administration : Returns - Filing Requirements; Overpayments - Credits to Estimated Payments
22-55 22-55 Rulings of the Tax Commissioner 03/30/2022 Nexus : Activities - Online (Banner) Advertising, Related Entity Activity
22-56 22-56 Rulings of the Tax Commissioner 03/30/2022 Collection/Remittance of Tax : Real Property Contractor - Credit for Remitted Tax
22-57 22-57 Rulings of the Tax Commissioner 03/30/2022 Purchases : Computer Software - Electronic Delivery, Documentation