Document # Public Document # Document Type Date Issued Description
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
24-4 24-4 Rulings of the Tax Commissioner 02/21/2024 Administration: Audit - Taxpayer Records, Failure to Provide Sufficient Documents to Establish a Refund Claim
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