Document # Public Document # Document Type Date Issued Sort ascending Description
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
23-118 23-118 Rulings of the Tax Commissioner 10/26/2023 Exemptions: Manufacturing - Used Directly, Kiln Decking, Picture Tally System
23-124 23-124 Rulings of the Tax Commissioner 10/17/2023 Food Donation Tax Credit Guidelines
23-65 23-65 Legislative Summaries 09/15/2023 2023 Legislative Summary
23-99 23-99 Rulings of the Tax Commissioner 08/17/2023 Exemptions: Resale Certificates - Certificates On File, Certificates Obtained After Audit, Good Faith; Reasonable Care and Judgment
Administration: Audit - Sampling
Assessment: Interest - Abatement
23-96 23-96 Rulings of the Tax Commissioner 08/09/2023 Audit: Taxpayer Records - Failure to Retain or Provide Documentation
23-87 23-87 Rulings of the Tax Commissioner 07/14/2023 Exemption: Nonprofit Schools - Fundraisers; Book Fairs
23-82 23-82 Rulings of the Tax Commissioner 07/13/2023 Residency: Domicile - Military Spouse
23-78 23-78 Rulings of the Tax Commissioner 07/06/2023 Disposable Plastic Bag Tax: Requirements to Collect - Non-Profit Business Operating on Federal Property
23-77 23-77 Rulings of the Tax Commissioner 07/06/2023 Application: Statute of Limitations - Request for Refund
23-73 23-73 Rulings of the Tax Commissioner 06/23/2023 Assessment: Estimated - Missing Documentation; Based on Available Documents
Audit: Period - Extension Agreement for Subsequent Periods
Sales: Retail - Accommodations, Real and Tangible Personal Property Transaction
Penalty - First Audit, Amnesty Payment Requirement
23-4 23-47 Tax Bulletins 04/21/2023 Additional Sales and Use Tax in Pittsylvania County
23-43 23-43 Rulings of the Tax Commissioner 04/12/2023 Classification: Consistency - Request for Change
Tangible: Machinery & Tools - Mining Defined
23-20 23-20 Rulings of the Tax Commissioner 03/01/2023 Sales: Untaxed Sales - Cigarettes
Audit: Documentation - Submitted Documentation of its Cigarette Purchases and Tax Returns for Review.
Assessment: Penalty and Interest - Requirements
22-160 22-160 Rulings of the Tax Commissioner 12/30/2022 Assessment: Estimated - Best info available
Sales : Convenience Store; Non-Food Sales, Credit for Tax Paid, Exempt Sales, Phone Cards
Offer in Compromise : Doubtful Collectability
22-13 22-157 Tax Bulletins 12/01/2022 Disposable Plastic Bag Tax Enacted in Albemarle County and the Cities of Charlottesville and Fairfax
22-144 22-144 Rulings of the Tax Commissioner 09/29/2022 Guidelines for the Application of the Retail Sales and Use Tax to Sales of Accommodations Facilitated by Accommodations Intermediaries
22-130 22-130 Rulings of the Tax Commissioner 08/24/2022 Tangible: Valuation - Rebates on Asset Purchases
22-132 22-132 Rulings of the Tax Commissioner 08/24/2022 Exemptions : Medicines and Drugs - Chemical Reagents, Eligible Hospitals, Clinics, Nursing Homes and Similar Corporations
22-120 22-120 Rulings of the Tax Commissioner 07/21/2022 Administration: Appeal - Jurisdiction, Pending More Than One Year, Subsequent Negotiations
22-108 22-108 Rulings of the Tax Commissioner 06/09/2022 Administration : Documentation - Required Taxpayer Records, Failure to Provide Information During Audit
21-171 Rulings of the Tax Commissioner 05/11/2022 Court Case : Exemption - Software, Equipment (Internet Service Provider Broadcasting and Amplification), Services
Administration : Interest - Refund
22-7 22-81 Tax Bulletins 04/22/2022 Additional Sales and Use Tax In City of Danville
22-68 22-68 Rulings of the Tax Commissioner 04/13/2022 Retail Sales and Use Tax: Admission with Tangible Personal Property - Golf Tournament
22-59 22-59 Rulings of the Tax Commissioner 04/05/2022 Administration : Records - Audit Documentation, out of state sales, exemption certificates