Document # Public Document # Document Type Date Issued Description
18-115 18-115 Rulings of the Tax Commissioner 06/08/2018 Fixed Date Conformity, NOL Deduction, Virginia Modifications, Carryback and Carryforward
18-111 18-111 Rulings of the Tax Commissioner 06/08/2018 Electronic Delivery of Software
18-119 18-119 Rulings of the Tax Commissioner 06/08/2018 Residency, Domicile and Military Spouse
18-116 18-116 Rulings of the Tax Commissioner 06/08/2018 Pass-Through Entity, Withholding Requirements
18-112 18-112 Rulings of the Tax Commissioner 06/08/2018 Manufacturing Exemption and Pollution Control Exemption
18-117 18-117 Rulings of the Tax Commissioner 06/08/2018 Allocation and Apportionment, Sales Factor and Cost of Performance
18-107 18-107 Rulings of the Tax Commissioner 06/06/2018 Information Exchange, Collections, Employee and Independent Contractor
18-110 18-110 Rulings of the Tax Commissioner 06/06/2018 Residency, Federal Adjusted Gross Income, Domicile, Retirement, Abandonment of Virginia Domicile and P.L. 104-95
18-105 18-105 Rulings of the Tax Commissioner 06/06/2018 Corporate Officer and Burden of Proof
18-108 18-108 Rulings of the Tax Commissioner 06/06/2018 Residence, Domicile, Military Servicemember and Military Spouse
18-106 18-106 Rulings of the Tax Commissioner 06/06/2018 Services in Connection with Sales of Tangible Personal Property and Audit Sampling
18-109 18-109 Rulings of the Tax Commissioner 06/06/2018 Statute of Limitations and Refunds
18-104 18-104 Rulings of the Tax Commissioner 05/31/2018 Government Contract and Temporary Storage Contractor
18-102 18-102 Rulings of the Tax Commissioner 05/24/2018 Taxable Services, Transportation and Delivery Charges
18-103 18-103 Rulings of the Tax Commissioner 05/24/2018 Refunds and Statute of Limitations
18-99 18-99 Rulings of the Tax Commissioner 05/22/2018 Durable Medical Equipment, Medicines and Drugs, Nonprofit Organizations, Physicians and Nexus
18-100 18-100 Rulings of the Tax Commissioner 05/22/2018 Subtractions, Retirement Income and Out of State Pension
18-101 18-101 Rulings of the Tax Commissioner 05/22/2018 Residency, Domicile and Military Spouse
18-98 18-98 Rulings of the Tax Commissioner 05/21/2018 Exemptions, Internet Tax Freedom Act and Federal Preemption
18-95 18-95 Rulings of the Tax Commissioner 05/21/2018 Exemptions, Internet Tax Freedom Act and Federal Preemption
18-96 18-96 Rulings of the Tax Commissioner 05/21/2018 Exemptions, Internet Tax Freedom Act and Federal Preemption
18-93 18-93 Rulings of the Tax Commissioner 05/21/2018 Converted Assessment
18-97 18-97 Rulings of the Tax Commissioner 05/21/2018 Exemptions, Internet Tax Freedom Act and Federal Preemption
18-94 18-94 Rulings of the Tax Commissioner 05/21/2018 Credit, Telework Expenses and Eligible Employees
18-91 18-91 Rulings of the Tax Commissioner 05/18/2018 Assessment and Timeliness