Document # Public Document # Document Type Date Issued Description
21-89 21-89 Rulings of the Tax Commissioner 07/13/2021 Purchases/Sales of Cigarettes : Business Fraud, ID Theft
21-79 21-79 Legislative Summaries 06/22/2021 2021 Legislative Summary
21-6 21-53 Tax Bulletins 04/22/2021 Additional Sales and Use Tax in Charlotte, Gloucester, Northampton, and Patrick Counties
21-41 21-41 Rulings of the Tax Commissioner 03/16/2021 Cigarettes: Underreported, Assessment Based on Purchases Mark-up
21-36 21-36 Rulings of the Tax Commissioner 03/16/2021 Allocation and Apportionment : Alternative Method - Non - Business Income, Pass-Through Entities - Factor Attributes Pass Through To Owners
21-20 21-20 Rulings of the Tax Commissioner 02/23/2021 Estimated Assessment
21-2 21-3 Tax Bulletins 02/22/2021 Additional Sales and Use Tax in Henry County
20-11 20-196 Tax Bulletins 12/03/2020 Heated Tobacco Products Subject to Tax and Economic Nexus for Tobacco Products Distributors
20-185 20-185 Rulings of the Tax Commissioner 11/10/2020 Exemption: Occasional Sale - Sale or Exchange of Substantially All Assets of a Division of a Business (Criteria), Medical Practice
20-172 20-172 Rulings of the Tax Commissioner 09/29/2020 Audit: Identity Theft, Fraud, Records
20-167 20-167 Rulings of the Tax Commissioner 09/22/2020 Administration: Audits - Documentation Not Provided During Audit
20-157 20-157 Rulings of the Tax Commissioner 09/08/2020 Federal Adjusted Gross Income (FAGI) : Capital Gain/Loss - Inherited Property Basis
20-160 20-160 Rulings of the Tax Commissioner 09/08/2020 Erroneous Remittance and Cable ROW fees - Interest Abatement; Bar Debt Credits
20-206 20-206 Rulings of the Tax Commissioner 08/26/2020 Guidelines for the Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax
20-149 20-149 Rulings of the Tax Commissioner 08/25/2020 Administration: Taxpayer Records: Requirements
Contractors :Consumer Use Tax on Untaxed Purchases of Tangible Personal Property Fencing, Cabinets, Countertops, Doors, Metal Stairs and Rails, Shaft Wall System, Custom Clothing, Framing and Sheathing, Mirrors, Unknown Transactions, Business Costs, Taxes Paid to Another State: Retailer Exception: Repealed
Purchases: Disputes with Vendors
20-140 20-140 Rulings of the Tax Commissioner 08/18/2020 Business Identity Theft
20-141 20-141 Rulings of the Tax Commissioner 08/18/2020 Exemption: Miscellaneous: certified text books
Administration: Refunds
20-133 20-133 Rulings of the Tax Commissioner 08/11/2020 Credit : Land Preservation - Buildings; Historic Rehabilitation
20-134 20-134 Rulings of the Tax Commissioner 08/11/2020 Jurisdiction : Statute of Limitations for Refunds
Tangible : Machinery & Tools - Manufacturer, Processor
20-135 20-135 Rulings of the Tax Commissioner 08/11/2020 Resale Exemption : Exemption Certificates - Good Faith Acceptance, Reasonable Care; Sampling Technique : Sample Period Extrapolation - Two Month Sample
20-132 20-132 Rulings of the Tax Commissioner 08/11/2020 Exemption Certificates : Good Faith/Reasonable Care
Exemptions : Purchases of Food and Meals by Nonprofit Organizations
20-57 20-57 Rulings of the Tax Commissioner 07/28/2020 Exemption Certificates: Government Exemption
20-124 20-124 Rulings of the Tax Commissioner 07/14/2020 Nonprescription drugs; DME
20-119 20-119 Rulings of the Tax Commissioner 07/07/2020 Cigarette, Documentation
20-108 20-108 Rulings of the Tax Commissioner 06/23/2020 Exemption Certificates, Records: Penalty, Interest