Document # Public Document # Document Type Date Issued Description
20-35 20-35 Rulings of the Tax Commissioner 03/06/2020 Administration: Ruling - Claim of Right
20-38 20-38 Rulings of the Tax Commissioner 03/06/2020 Deduction: Itemized - Substantiation
20-32 20-32 Rulings of the Tax Commissioner 03/06/2020 Manufacturing
20-30 20-30 Rulings of the Tax Commissioner 03/04/2020 FAGI: Severance Pay; Residency: Part Year - Timing of Income Receipt
20-31 20-31 Rulings of the Tax Commissioner 03/04/2020 Pass-through Entity: FDC Subtraction - Bonus Depreciation
20-29 20-29 Rulings of the Tax Commissioner 03/04/2020 Deductions: Itemized - Charitable, Personal Property Tax
20-2 20-27 Tax Bulletins 03/02/2020 2nd Quarter Interest Rates for 2020
20-1 20-20 Tax Bulletins 02/18/2020 Virginia's Tax Conformity
20-24 20-24 Rulings of the Tax Commissioner 02/18/2020 Allocation and Apportionment: Manufacturers - Pass through Entities
20-25 20-25 Rulings of the Tax Commissioner 02/18/2020 Federal Adjusted Gross Income (FAGI): Fixed Date Conformity - Addition, Subtraction; Passive Activity Loss: Passive Activity Loss Deduction - Carryforward, Virginia Modifications
20-28 20-28 Rulings of the Tax Commissioner 02/07/2020 Taxpayer's Failure to Provide Documentation During the Audit - Application of Tax to Venue Rental
20-19 20-19 Rulings of the Tax Commissioner 02/06/2020 Deductions: Staffing Firm - Temporary Help Services; Definite Place of Business; Situs - Statutory Method; Deductions - Out of State
20-205 20-205 Rulings of the Tax Commissioner 02/06/2020 Debt Buyer Apportionment Guidelines
20-18 20-18 Rulings of the Tax Commissioner 02/06/2020 Classification: Multiple Businesses - Winery; Administration: License Application - Failure to Apply; Administration: Statute of Limitations - Six Preceding Years; Administration: Penalty - Late Filing, Late Payment, Underpaid Assessment, Waiver; Administration: Offer in Compromise
20-21 20-21 Rulings of the Tax Commissioner 02/04/2020 Sign Manufacturer and Installer: Tangible Personal Property
20-22 20-22 Rulings of the Tax Commissioner 02/04/2020 Dealer: Remittance of Tax
20-16 20-16 Rulings of the Tax Commissioner 01/31/2020 Staging Services/ Interior Design
20-17 20-17 Rulings of the Tax Commissioner 01/31/2020 Corporate Income Tax: Federal Taxable Income: Capital Gains- Regulated Investment Company; Individual Income Tax: Federal Adjusted Gross Income (FAGI)
20-12 20-12 Rulings of the Tax Commissioner 01/21/2020 Classification: Contractor - Speculative Builder
20-5 20-5 Rulings of the Tax Commissioner 01/21/2020 Software Delivered Electronically: Refunds
20-15 20-15 Rulings of the Tax Commissioner 01/21/2020 Documentation
20-9 20-9 Rulings of the Tax Commissioner 01/21/2020 Residency: Domicile - Established Domicile in Virginia; Residency: Actual - Established Domicile in Virginia
20-13 20-13 Rulings of the Tax Commissioner 01/21/2020 Residency: Domicile - Different States
20-6 20-6 Rulings of the Tax Commissioner 01/21/2020 Sales Price: Sale of Points to Activate Games and Rides
20-10 20-10 Rulings of the Tax Commissioner 01/21/2020 Subtractions: Social Security - Civil Service Retirement System