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
21-96 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
21-93 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
21-87 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
21-90 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
21-80 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
21-86 21-86 Rulings of the Tax Commissioner 07/06/2021 Tangible : Exemption - Household, Owner's Association
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
21-74 21-74 Rulings of the Tax Commissioner 05/25/2021 Dealer : Returned Merchandise - Easy Return Shipping Labels; Services - Logo Charges Connected to the Sale of Tangible Personal Property
21-67 21-67 Rulings of the Tax Commissioner 05/25/2021 Administration : Appeal - Federal Information; Deduction : Itemized - Medical Expenses; Federal Adjusted Gross Income (FAGI) : Expenses - Schedule E, REMIC
21-71 21-71 Rulings of the Tax Commissioner 05/25/2021 Exemption: Harvesting of Forest Products - Proration of Dual Use, Equipment, Supplies and Fuel.
21-75 21-75 Rulings of the Tax Commissioner 05/25/2021 Multi-level Marketer: Exemption: Resale Certificates - Good faith acceptance and Reasonable Care
21-68 21-68 Rulings of the Tax Commissioner 05/25/2021 Administration : Refund - Statute of Limitations, Severe Illness or Medical Condition