Document # Public Document # Document Type Date Issued Description
19-13 PD 19-13 Rulings of the Tax Commissioner 03/06/2019 Penalty Relief for Farmers, Fishermen, and Merchant Seamen
19-3 PD 19-12 Tax Bulletins 03/06/2019 Second Quarter Interest Rates for 2019
19-12 PD 19-12 Rulings of the Tax Commissioner 03/06/2019 Second Quarter Interest Rates for 2019
19-4 PD 19-13 Tax Bulletins 03/06/2019 Penalty Relief for Farmers, Fishermen, and Merchant Seamen
19-15 19-15 Rulings of the Tax Commissioner 03/06/2019 Individual Exemption for Indian's Income from Employment on Reservation
19-11 PD 19-11 Rulings of the Tax Commissioner 02/25/2019 The effect of the Veterans Benefits and Transition Act of 2018 on Individual Virginia Income Tax Returns
19-14 19-14 Rulings of the Tax Commissioner 02/25/2019 Sales to Employees; Imposition on either Seller or Purchaser; Reduction of Interest Assessment for Delay
19-2 Tax Bulletins 02/25/2019 The effect of the Veterans Benefits and Transition Act of 2018 on Individual Virginia Income Tax Returns
19-1 Tax Bulletins 02/15/2019 Virginia's Tax Conformity
19-10 19-10 Rulings of the Tax Commissioner 02/15/2019 Virginia's Tax Conformity
19-9 19-9 Rulings of the Tax Commissioner 02/07/2019 Alternative Method and Apportionment
19-125 19-125 Rulings of the Tax Commissioner 01/31/2019 Resale Exemption: Foreign Export Customers
19-7 19-7 Rulings of the Tax Commissioner 01/30/2019 Cigarette Wholesaler: Sales for Resale - Exemption Certificates; Required Records: Failure to File Penalty: Interest required on Assessments
19-8 19-8 Rulings of the Tax Commissioner 01/30/2019 Cigarette Wholesaler: Sales for Resale - Exemption Certificates; Required Records: Failure to File Penalty: Interest required on Assessments
19-5 19-5 Rulings of the Tax Commissioner 01/30/2019 Electronic delivery of software
19-6 19-6 Rulings of the Tax Commissioner 01/30/2019 Appeals Administration: Denial of part of a refund is an Appealable Event; an Appeal must be first filed with the locality; Final Local Determination must be ratified by the Chief Assessing Officer or authorized designee
19-4 19-4 Rulings of the Tax Commissioner 01/25/2019 Business, Professional Occupational License Tax Administration - Timely Appeal; Assessment Statute of Limitations
19-1 PD 19-1 Rulings of the Tax Commissioner 01/25/2019 Real property contractor vs. retailer
19-2 19-2 Rulings of the Tax Commissioner 01/25/2019 Filing requirements and nexus - activities conducted by an operator of an internet website.
19-3 19-3 Rulings of the Tax Commissioner 01/25/2019 Subtractions - Government Employee Federal Annuity Income
Administration -Reliance on Written Advice in Tax Form Instructions; Reliance on Tax Preparation Software; Reliance on Returns from Previous Years
18-218 18-218 Rulings of the Tax Commissioner 12/28/2018 Statute of Limitations
18-215 18-215 Rulings of the Tax Commissioner 12/28/2018 Event and Wedding Planner and Catering
18-219 18-219 Rulings of the Tax Commissioner 12/28/2018 Low Income and Part-Year Residents
18-216 18-216 Rulings of the Tax Commissioner 12/28/2018 Staging Services, Interior Design and Furniture Rentals
18-220 18-220 Rulings of the Tax Commissioner 12/28/2018 Qualified Technology Business and Long-Term Capital Gain