Document # Public Document # Document Type Date Issued Description
20-7 20-7 Rulings of the Tax Commissioner 01/21/2020 Filing Status: Change - Permission; Filing Status: Election - New; 20-Year Rule
20-11 20-11 Rulings of the Tax Commissioner 01/21/2020 Services: Taxable Services - Services in Connection with Sales of TPP
20-8 20-8 Rulings of the Tax Commissioner 01/21/2020 Administration : Refund - Statute of Limitations
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
20-4 20-4 Rulings of the Tax Commissioner 01/07/2020 Exemptions: Publications - Online Blog
20-2 20-2 Rulings of the Tax Commissioner 01/07/2020 Administration : Appeals- Final Determination
20-1 20-1 Rulings of the Tax Commissioner 01/07/2020 Exemption: Farm/Farm Equipment
20-3 20-3 Rulings of the Tax Commissioner 01/07/2020 Situs: Apportionment - Payroll; Administration: Mandatory Penalty Waiver - Taxpayer Fault
19-128 19-128 Rulings of the Tax Commissioner 12/26/2019 Guidelines Regarding the Business Interest Limitation
20-23 20-23 Rulings of the Tax Commissioner 12/13/2019 Federal Adjusted Gross Income (FAGI): Capital Gains - Virginia Residency; Virginia Source Income: Nonresidents - Sale of Intangible Asset
19-10 19-127 Tax Bulletins 12/10/2019 1st Quarter Interest Rates for 2020
19-9 19-126 Tax Bulletins 12/04/2019 Federal Tax Cuts and Jobs Act: Deconformity- Pease Limitation
19-7 19-125 Tax Bulletins 11/22/2019 Return Filing and Other Requirements Applicable to Virginia's Revised Definition of Resident Estate or Trust
19-123 19-123 Rulings of the Tax Commissioner 11/15/2019 Administration: Refunds - Filing Requirements, Amended Returns
19-124 19-124 Rulings of the Tax Commissioner 11/15/2019 Telecommunications Minimum Tax: Pass-Through Entities - Combined Returns
19-8 19-122 Tax Bulletins 10/30/2019 Reduced Retail Sales and Use Tax Rate on Essential Personal Hygiene Products
19-117 19-117 Rulings of the Tax Commissioner 10/04/2019 Net Operating Loss Deduction (NOLD): NOL Deduction - Election to Forego Carryback; Net Operating Loss Deduction (NOLD): Fixed Date Conformity - Virginia Modifications; Allocations and Apportionment: Property Factor - Original Cost; Allocation and Apportionment: Payroll Factor - Federal Forms; Allocation and Apportionment: Sales Factor - Proceeds from Intangible Assets, Hedging Transactions
19-114 19-114 Rulings of the Tax Commissioner 10/04/2019 Pass-Through Entity (PTE): Income - Income from PTE Interest; Allocation and Apportionment: Alternative Method - Nonbusiness Income
19-118 19-118 Rulings of the Tax Commissioner 10/04/2019 Residency: Domicile - Military Spouse; Administration: Written Advice - Live Chat