Document # Public Document # Document Type Date Issued Description
20-112 20-112 Rulings of the Tax Commissioner 06/30/2020 Residency : Domicile - Military Spouse
20-116 20-116 Rulings of the Tax Commissioner 06/30/2020 Meals : Administration - Appeals, Jurisdiction
20-113 20-113 Rulings of the Tax Commissioner 06/30/2020 Exemptions : Indian Tribes - Transactions occurring off the reservation
20-114 20-114 Rulings of the Tax Commissioner 06/30/2020 True Object Test
20-107 20-107 Rulings of the Tax Commissioner 06/23/2020 Situs: Apportionment
20-108 20-108 Rulings of the Tax Commissioner 06/23/2020 Exemption Certificates, Records: Penalty, Interest
20-105 20-105 Rulings of the Tax Commissioner 06/23/2020 Business Identity Theft
20-109 20-109 Rulings of the Tax Commissioner 06/23/2020 Property: Tangible - Machinery and Tools: Boilers
20-106 20-106 Rulings of the Tax Commissioner 06/23/2020 Classification: Contractor; Definite Place of Business
20-110 20-110 Rulings of the Tax Commissioner 06/23/2020 Residency: Domicile - Failure to Abandon Virginia Domicile; Administration: Written Advice - After Taxable Years at Issue
20-104 20-104 Rulings of the Tax Commissioner 06/16/2020 Administration: Refunds - Statute of Limitations
20-101 20-101 Rulings of the Tax Commissioner 06/16/2020 Services in connection with sale or rental of TPP
20-102 20-102 Rulings of the Tax Commissioner 06/16/2020 Occasional sale; tractor purchase: Mobile office trailer purchase; lack of supporting documentation
20-103 20-103 Rulings of the Tax Commissioner 06/16/2020 Tobacco Products: Vaping Devices
20-7 20-100 Tax Bulletins 06/10/2020 3rd Quarter Interest Rates for 2020
20-99 20-99 Rulings of the Tax Commissioner 06/02/2020 Manufacturing Exemption
20-96 20-96 Rulings of the Tax Commissioner 06/02/2020 Fixed Date Conformity: Virginia Modifications - Tax Benefit Rule; Allocation and Apportionment: Alternative Method - Virginia Modifications; Pass-through Entity (PTE): Apportionment - Partnership
20-97 20-97 Rulings of the Tax Commissioner 06/02/2020 Employee Meals: Exemptions
20-94 20-94 Rulings of the Tax Commissioner 06/02/2020 Taxable Services
20-98 20-98 Rulings of the Tax Commissioner 06/02/2020 Subtractions: Military - Active Duty Pay
20-95 20-95 Rulings of the Tax Commissioner 06/02/2020 Accounting period: Employee meals
20-92 20-92 Rulings of the Tax Commissioner 05/27/2020 Contractors - real estate: Fixed Assets; Subcontractors
20-89 20-89 Rulings of the Tax Commissioner 05/27/2020 Audit: Extrapolation - Lease/Purchase
20-93 20-93 Rulings of the Tax Commissioner 05/27/2020 Accounting period
20-90 20-90 Rulings of the Tax Commissioner 05/27/2020 Subtractions: Foreign Source Income - Related Expenses; Administration: Returns- Amended