Document # Public Document # Document Type Date Issued Description
22-66 22-66 Rulings of the Tax Commissioner 04/05/2022 Situs : Apportionment - Payroll; Deductions : Out of State
22-47 22-47 Rulings of the Tax Commissioner 03/22/2022 Documentation : Statute of Limitations
22-37 22-37 Rulings of the Tax Commissioner 03/08/2022 Administration : Record Requirements - Dealers Failure to Collect & Report, Audit Report - Underreported Sales Markup; Exemptions : Services, Exemption Certificates; Penalty - First Generation Audit
22-2 22-35 Tax Bulletins 03/03/2022 Virginia Disposable Plastic Bag Tax Enacted in the City of Falls Church
22-29 22-29 Rulings of the Tax Commissioner 02/15/2022 Tangible : Assessment - Burden of Proof; Intangible : Inventory - Consumable USB Applications; BPOL : Administration : Penalty and Interest - Offer in Compromise
22-10 22-10 Rulings of the Tax Commissioner 01/18/2022 Estimated Assessments : Records
22-2 22-2 Rulings of the Tax Commissioner 01/11/2022 Administration : Taxpayer Records - Underreported sales; Tax Collected Not Remitted
22-5 22-5 Rulings of the Tax Commissioner 01/11/2022 Sales Price : Leases - Proceeds from total loss rented property; Motor Vehicle Sales & Use Tax - Administered by Department of Motor Vehicles
21-151 21-151 Rulings of the Tax Commissioner 12/14/2021 Audit: Dealer Records - Documentation, Compliance Penalty: Second Audit- Employee Turnover
21-147 21-147 Rulings of the Tax Commissioner 11/23/2021 Tangible Property : Valuation - Original Cost
Administration : Locality Records - Availability to Taxpayers
21-146 21-146 Rulings of the Tax Commissioner 11/16/2021 Credit : Land Preservation, Historic Rehabilitation - Buildings
21-9 21-140 Tax Bulletins 11/09/2021 Virginia Disposable Plastic Bag Tax Enacted in The Cities of Alexandria, Fredericksburg, and Roanoke and the Counties of Arlington and Fairfax
21-141 21-141 Rulings of the Tax Commissioner 11/09/2021 Audit: Sample Period, Statute of Limitations
Purchases: Assets, Custom Products
Hotel/Motel Accommodations, Meals & Lodging Sales; Free Meal Tickets, Meals Furnished to Employees
21-122 21-122 Rulings of the Tax Commissioner 09/14/2021 Audit: Dealer Records - Documentation, Purchases: Resale Exemption/Non Exempt Supplies, Services: Taxable - Altered Invoices
21-170 21-170 Rulings of the Tax Commissioner 09/09/2021 Addition : Intangible Expenses - Royalties, Subject to Tax Exception
21-119 21-119 Rulings of the Tax Commissioner 09/07/2021 Audit: Dealer Records - Documentation, Purchases: Resale Exemption/Non Exempt Supplies, Services: Taxable - Altered Invoices
21-109 21-109 Rulings of the Tax Commissioner 08/24/2021 Valuation : Fair Market Value - Purchase price
21-107 21-107 Rulings of the Tax Commissioner 08/10/2021 Valuation : Fair Market Value : Original Cost
21-116 21-116 Rulings of the Tax Commissioner 08/03/2021 Guidelines for the Application of the Retail Sales and Use Tax to Sales of Accommodations Facilitated by Accommodations Intermediaries
21-101 21-101 Rulings of the Tax Commissioner 07/27/2021 Records and Gross Mark-up : Amnesty and Fraud Penalties
21-84 21-84 Rulings of the Tax Commissioner 07/13/2021 Subtraction : Long-Term Capital Gain - Eligible Investment
21-89 21-89 Rulings of the Tax Commissioner 07/13/2021 Purchases/Sales of Cigarettes : Business Fraud, ID Theft
21-82 21-82 Rulings of the Tax Commissioner 07/13/2021 Purchases/ Sales of Cigarettes - Business Fraud ID Theft
21-90 21-90 Rulings of the Tax Commissioner 07/13/2021 Purchases/Sales of Cigarettes : Business Fraud, ID Theft
21-83 21-83 Rulings of the Tax Commissioner 07/13/2021 Purchases/Sales of Cigarettes - Business Fraud, ID Theft