Document # Public Document # Document Type Date Issued Description
21-100 21-100 Rulings of the Tax Commissioner 07/27/2021 Pass-through Entity (PTE) : Apportionment - Alternative Method
21-101 21-101 Rulings of the Tax Commissioner 07/27/2021 Records and Gross Mark-up : Amnesty and Fraud Penalties
21-98 21-98 Rulings of the Tax Commissioner 07/27/2021 Residency : Nonresident - Income from VA Sources; Administrative : Estimated Tax - Addition to Tax (Underpayment Penalty)
21-99 21-99 Rulings of the Tax Commissioner 07/27/2021 Apportionment : Alternative Method - Nonbusiness Income
21-93 21-93 Rulings of the Tax Commissioner 07/20/2021 Administration : Assessment - Federal Information; Appeal - Timely Filed
21-95 21-95 Rulings of the Tax Commissioner 07/20/2021 Fabricating Contractor of steel stairs, gates, and railings : Real Property
21-96 21-96 Rulings of the Tax Commissioner 07/20/2021 Reconsideration : Requirements for Documentation, Exemption Certificates, Government Reimbursements
21-92 21-92 Rulings of the Tax Commissioner 07/20/2021 Exempt Services - Automotive Mechanic - Separately Stated Repair and Labor
21-97 21-97 Rulings of the Tax Commissioner 07/20/2021 Deduction : Itemized - Failure to Provide Information
21-90 21-90 Rulings of the Tax Commissioner 07/13/2021 Purchases/Sales of Cigarettes : Business Fraud, ID Theft
21-82 21-82 Rulings of the Tax Commissioner 07/13/2021 Purchases/ Sales of Cigarettes - Business Fraud ID Theft
21-87 21-87 Rulings of the Tax Commissioner 07/13/2021 Tangible : Exemption - Household, Owner's Association
21-91 21-91 Rulings of the Tax Commissioner 07/13/2021 Purchases/ Sales of Cigarettes
21-83 21-83 Rulings of the Tax Commissioner 07/13/2021 Purchases/Sales of Cigarettes - Business Fraud, ID Theft
21-88 21-88 Rulings of the Tax Commissioner 07/13/2021 Administration : Statute of Limitations - Report Federal Changes
21-84 21-84 Rulings of the Tax Commissioner 07/13/2021 Subtraction : Long-Term Capital Gain - Eligible Investment
21-89 21-89 Rulings of the Tax Commissioner 07/13/2021 Purchases/Sales of Cigarettes : Business Fraud, ID Theft
21-86 21-86 Rulings of the Tax Commissioner 07/06/2021 Tangible : Exemption - Household, Owner's Association
21-80 21-80 Rulings of the Tax Commissioner 07/06/2021 Tangible : Fixtures - Water Park
21-81 21-81 Rulings of the Tax Commissioner 07/06/2021 Administration : Audits - VEC Information
21-79 21-79 Legislative Summaries 06/22/2021 2021 Legislative Summary
21-7 21-78 Tax Bulletins 06/16/2021 Virginia's Interest Rates will Remain the Same for the Third Quarter of 2021
21-76 21-76 Rulings of the Tax Commissioner 05/25/2021 Contractors : Electrical: Real V. Tangible Property - Fire Alarm Systems
21-69 21-69 Rulings of the Tax Commissioner 05/25/2021 Residency : Domicile - Failure to Abandon Virginia Domicile
21-73 21-73 Rulings of the Tax Commissioner 05/25/2021 Capital : Subject to Tax - Banking Business