Document # Public Document # Document Type Date Issued Description
24-130 24-130 Rulings of the Tax Commissioner 12/12/2024 Retailer: Manufactured Signs - 2005 Law Change;
Exemption: Church - Mission Requirements Strictly Construed
24-128 24-128 Rulings of the Tax Commissioner 12/11/2024 Allocation and Apportionment: Single Sales Factor - Election on Amended Return
24-129 24-129 Rulings of the Tax Commissioner 12/11/2024 Administration: Amended Returns - Extended Due Date;
Addition: Intangible Expense - Interest
24-124 24-124 Rulings of the Tax Commissioner 11/18/2024 Assessment : Converted - Responsible Party Penalty
24-125 24-125 Rulings of the Tax Commissioner 11/18/2024 Additions : Intangible Expenses - Research Expenses ; Subject to Tax Exemption : Interest
24-126 24-126 Rulings of the Tax Commissioner 11/18/2024 Audit : Taxpayer Records - Failure to Produce Documents ; Information Available After Audit Is Closed
24-116 24-116 Rulings of the Tax Commissioner 11/14/2024 Exemption: Pollution Control - Certification by Authorizing Agency;
ST-11A Requirements
24-117 24-117 Rulings of the Tax Commissioner 11/14/2024 Audit: Taxpayer Records - Failure to provide Records;
Estimated Assessment
24-118 24-118 Rulings of the Tax Commissioner 11/14/2024 Audit: Taxpayer Records - Failure to Provide Records; Estimated Assessment
24-120 24-120 Rulings of the Tax Commissioner 11/14/2024 Telecommunications Minimum Tax : Pass-Through Entities - Combined Returns; Gross Receipts - Internet Tax Freedom Act
24-95 24-95 Rulings of the Tax Commissioner 09/25/2024 Business License Incentive Program: Eligibility - Similar Business Prohibition
24-91 24-91 Rulings of the Tax Commissioner 09/24/2024 Tangible: Fixtures - Theme Park; Valuation - Removed from the Locality
24-85 24-85 Rulings of the Tax Commissioner 09/13/2024 Contractor: Fabrication - Dual Capacity Operator, Primary Purpose Rule;
One-Time Credit - Erroneous Sales Tax Collection Against Use Tax Assessment
24-87 24-87 Rulings of the Tax Commissioner 09/13/2024 Contractor: Fabrication - Dual Capacity Operator, Primary Purpose Rule;
One-time Credit - Erroneous Sales Tax Collection Against Use Tax Assessment
24-77 24-77 Rulings of the Tax Commissioner 08/21/2024 Exemption: Certificates - Generally;
Reasonable Care;
Good Faith Acceptance;
Greater Scrutiny
24-80 24-80 Rulings of the Tax Commissioner 08/21/2024 Addition : Intercompany Intangible Expenses - Subject to Tax; Valid Business Purpose; Due Process and Commerce Clauses
24-67 24-67 Rulings of the Tax Commissioner 07/09/2024 Administration : Refund - Required Records; General Ledger Insufficient
24-65 24-65 Legislative Summaries 07/01/2024 2024 Legislative Summary
24-61 24-61 Rulings of the Tax Commissioner 06/05/2024 Residency: Domicile - Military Servicemember
Administration: Audit - Credit Claimed on Out-of-State Return Insufficient to Prove Residency in Virginia
24-38 24-38 Rulings of the Tax Commissioner 03/27/2024 Exemption: Manufacturing - Electronics Recycling; Used Directly Preponderance of Use; Forklift Used in Both Exempt and Non-Exempt Processing Activities
24-39 24-39 Rulings of the Tax Commissioner 03/27/2024 Audit: Dealer Records - Retention Requirements;
Returns: Adjustments;
Administration: Penalty; Interest - Adjusted Based on Tax Assessment
24-29 24-29 Rulings of the Tax Commissioner 03/20/2024 Allocation and Apportionment: Alternative Method - Unrelated Business Taxable Income (UBTI), Passive Investment Income of Commercially Domiciled Pass Through Entity
24-26 24-26 Rulings of the Tax Commissioner 03/20/2024 Additions : Intercompany Intangible Expenses - Subject-To-Tax Exception Limitation, Impact of New Jersey Throw-Out or Throw-Back Rule
24-18 24-18 Rulings of the Tax Commissioner 03/13/2024 Additions: Intercompany Intangible Expenses, Royalty Fees, Merchandise Fees, Computer Systems License Fees;
Subject-To-Tax Exception Limitation
24-2 24-2 Rulings of the Tax Commissioner 02/21/2024 Administration: Records Review Documentation - Required Taxpayer Records; Failure to file information during audit