Document # Public Document # Document Type Date Issued Description
25-44 25-44 Rulings of the Tax Commissioner 04/03/2025 Residency : Domicile - Failure to establish change; Credit : Tax Paid to Another State - May be eligible
25-40 25-40 Rulings of the Tax Commissioner 04/02/2025 Audit : Statute of Limitations - Expansion of Period to Six Years; Overpayment Credit Request - Timeliness; Penalty : Amnesty - Eligible Audit Periods
25-41 25-41 Rulings of the Tax Commissioner 04/02/2025 Exemptions : Certificates - Good Faith; Reasonable Care and Judgement
25-63 25-63 Rulings of the Tax Commissioner 04/02/2025 Contractor : Purchases - Mined dirt and sand for use by a contractor
25-39 25-39 Rulings of the Tax Commissioner 03/20/2025 Valuation: Fair Market Value - Appraisal
25-38 25-38 Rulings of the Tax Commissioner 03/20/2025 Federal Adjusted Gross Income (FAGI): Sole Proprietorship - Cost of Goods Sold; Losses - Investment Losses
25-1 25-37 Tax Bulletins 03/17/2025 Virginia's Interest Rates Will Remain The Same For The Second Quarter of 2025
25-35 25-35 Rulings of the Tax Commissioner 03/14/2025 Sampling Technique: Error Factor - Isolated or Unusual Purchase; Sample Base - Determining Appropriate Size; Extrapolating Population Must Be Same As Error Factor Population; Block Sample v Detail- Number of Exceptions; Credit: Tax Paid Other States - Legitimately Imposed with Delivery to Virginia
25-36 25-36 Rulings of the Tax Commissioner 03/14/2025 Deduction: Itemized - Inadequate Documentation
25-32 25-32 Rulings of the Tax Commissioner 03/05/2025 Income Tax: Domicile - Puerto Rico
25-33 25-33 Rulings of the Tax Commissioner 03/05/2025 Residency: Domicile - Intent to Change
25-34 25-34 Rulings of the Tax Commissioner 03/05/2025 Residency: Domicile - Intent to Change
25-30 25-30 Rulings of the Tax Commissioner 02/27/2025 Taxpayer Records: Documentation - Substitute Information
25-31 25-31 Rulings of the Tax Commissioner 02/27/2025 Other Tobacco Products: Whole Leaf Tobacco Wrappers
25-29 25-29 Rulings of the Tax Commissioner 02/27/2025 Audit: Period Limitations - Extension; Statute of Limitations; Exemption: Manufacturing - Purchases on Behalf of Affiliated Entity
25-26 25-26 Rulings of the Tax Commissioner 02/18/2025 Fabrication: Fabricating Contractor; Dual Role Fabricator; Documentation
25-23 25-23 Rulings of the Tax Commissioner 02/18/2025 Audit: Incomplete Appeal - No alleged error in assessment
25-27 25-27 Rulings of the Tax Commissioner 02/18/2025 Gross Proceeds: Mixed Transaction - Tangible and Real Property ; Audit:Taxpayer Records - Documentation Requirements
25-24 25-24 Rulings of the Tax Commissioner 02/18/2025 Administration: Application for Correction - Incomplete
25-28 25-28 Rulings of the Tax Commissioner 02/18/2025 Adjudication & Resolution: Application for Correction - Filing Deadline Not Met
25-25 25-25 Rulings of the Tax Commissioner 02/18/2025 Administration: Appeals - Not Timely Filed
25-22 25-22 Rulings of the Tax Commissioner 02/17/2025 Exemption: Services - Separately Stated Labor; True Object Test;Sales: Rental - Recreational Equipment; Taxable - Comingled Transaction
25-21 25-21 Rulings of the Tax Commissioner 02/13/2025 Exemption: Services - Interior Decorators;
Sales Price - Markups
25-20 25-20 Rulings of the Tax Commissioner 02/13/2025 Tangible: Administration - Timely Reconsideration, Statute of Limitations
25-17 25-17 Rulings of the Tax Commissioner 02/12/2025 Business: Retailer Not Subject to Tax - Florist;
Refund: Protective Claim or Amended Return? - TP has been filing in error and requests refunds