Document # Public Document # Document Type Date Issued Description
23-34 23-34 Rulings of the Tax Commissioner 03/29/2023 Administration: Local Appeal - Jurisdiction, Required Procedures
23-30 23-30 Rulings of the Tax Commissioner 03/22/2023 Administration: Return - Withholding From Another State
Credit: Tax Paid to Another State - North Carolina, Border State Credit
23-26 23-26 Rulings of the Tax Commissioner 03/15/2023 Manufacturing Exemption: Equipment - Waste Removal Equipment, Power/Pressure Washer
Manufacturing Exemption: Direct Payment Permit - Generally
Administration: Penalty and Interest - Waiver
23-22 23-22 Rulings of the Tax Commissioner 03/01/2023 Exemption: Medicine and Drugs - Reagents/Medical Diagnostic Lab; Virginia Medical Control Act; Hospitals, Clinics, Nursing Homes and Similar Corporations Requirements Not Met
Audit: Refund - Separately Stated Labor
23-23 23-23 Rulings of the Tax Commissioner 03/01/2023 Credit: Farm Wineries and Vineyards Tax Credit - Application Filing Deadline Strictly Enforced
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
23-24 23-24 Rulings of the Tax Commissioner 03/01/2023 Deduction: Business Expense - Schedule C Documentation Requirements
Deduction: Itemized - Inadequate Documentation
23-21 23-21 Rulings of the Tax Commissioner 03/01/2023 Residency: Domicile - Intent Not Established for Virginia Domicile
Residency: Nonresidents - Rental Property
23-16 23-16 Rulings of the Tax Commissioner 02/21/2023 Sales Price: Transaction Fees - Credit Card Fees Charged in Connection With Tangible Personal Property Are Taxable
23-18 23-18 Rulings of the Tax Commissioner 02/21/2023 Administration: Audit - Failure to Provide Documentation
Sales: Retail - Dual Operator, Tax Collected Not Remitted - Requirement
23-14 23-14 Rulings of the Tax Commissioner 01/23/2023 Residency: Domicile - Intent to Change Outside Virginia Established; Part Year - Filing Required When Moving Out Of Virginia
23-9 23-9 Rulings of the Tax Commissioner 01/18/2023 Sales Price : Rental of Tangible Personal Property
Exemption: Services In Connection With Sale - True Object Test; Certificate - Valid Purchased by Church
23-10 23-10 Rulings of the Tax Commissioner 01/18/2023 Credit: Research and Development - Deadline, Filing Date Based on Receipt When Application Bears No Postmark
23-1 23-1 Rulings of the Tax Commissioner 01/06/2023 Exemption: Pollution Control Equipment - Restrictions in Notice of Sales Tax Exemption
23-2 23-2 Rulings of the Tax Commissioner 01/06/2023 Exemption: Pollution Control Equipment - Restrictions in Notice of Sales Tax Exemption
23-4 23-4 Rulings of the Tax Commissioner 01/06/2023 Administration: Audit - Identity Theft
Deduction: Rental Expense - Inadequate documentation; Itemized - Inadequate documentation
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
22-162 22-162 Rulings of the Tax Commissioner 12/30/2022 Administration : Appeal - Reconsideration Requirements; Assessments - Interest
Converted Assessment : Responsible Officer
22-164 22-164 Rulings of the Tax Commissioner 12/30/2022 Definite Place of Business: Government Facilities - Continuous Services at A Federal Military Base
Gross Receipts : Situs - Services
Administration: Authority to Impose Tax - Federal Area included in City; Discriminatory Enforcement - Beyond the Scope of the Local Appeals Process
Officer In Compromise - Locality Discretion
22-141 22-141 Rulings of the Tax Commissioner 09/28/2022 Residency: Domicile - Failure to Abandon
Administration: Written Advice - Requirements for Reliance
22-142 22-142 Rulings of the Tax Commissioner 09/28/2022 Residency: Domicile - Failure to Abandon
Credit: Tax Paid To Another State - Louisiana
22-122 22-122 Rulings of the Tax Commissioner 08/03/2022 Statute of Limitations - Taxpayer did not file a timely appeal
22-117 22-117 Rulings of the Tax Commissioner 07/21/2022 Exemptions: Computer Software
Deductions: Out-of-State
22-120 22-120 Rulings of the Tax Commissioner 07/21/2022 Administration: Appeal - Jurisdiction, Pending More Than One Year, Subsequent Negotiations
22-113 22-113 Rulings of the Tax Commissioner 06/21/2022 Administration: Appeal - Process for Refund Claims, Jurisdiction