Document # Public Document # Document Type Date Issued Description
20-107 20-107 Rulings of the Tax Commissioner 06/23/2020 Situs: Apportionment
20-108 20-108 Rulings of the Tax Commissioner 06/23/2020 Exemption Certificates, Records: Penalty, Interest
20-101 20-101 Rulings of the Tax Commissioner 06/16/2020 Services in connection with sale or rental of TPP
20-95 20-95 Rulings of the Tax Commissioner 06/02/2020 Accounting period: Employee meals
20-97 20-97 Rulings of the Tax Commissioner 06/02/2020 Employee Meals: Exemptions
20-93 20-93 Rulings of the Tax Commissioner 05/27/2020 Accounting period
20-89 20-89 Rulings of the Tax Commissioner 05/27/2020 Audit: Extrapolation - Lease/Purchase
20-83 20-83 Rulings of the Tax Commissioner 05/12/2020 Cigarette Purchases
20-75 20-75 Rulings of the Tax Commissioner 05/05/2020 Estimated Assessment
20-74 20-74 Rulings of the Tax Commissioner 05/05/2020 Exemption Certificates: Fuel for Domestic Consumption
20-76 20-76 Rulings of the Tax Commissioner 05/04/2020 Guidelines and Rules for the Tobacco Products Tax
20-6 20-67 Tax Bulletins 04/29/2020 Additional Sales and Use Tax in Halifax County
20-68 20-68 Rulings of the Tax Commissioner 04/28/2020 Improper Reflection of Income: Intercompany Transactions - Consolidation of Entities; Allocation and Apportionment: Sales Factor - Partnership Income
20-59 20-59 Rulings of the Tax Commissioner 04/08/2020 Virginia Cigarette Tax Rate Increase Guidelines and Rules
20-55 20-55 Rulings of the Tax Commissioner 04/06/2020 Exemption Certificates: Cable Television Exemption
20-56 20-56 Rulings of the Tax Commissioner 04/06/2020 Dealer Records; Audit Methodology; Burden of Proof; Compliance Penalty
20-29 20-29 Rulings of the Tax Commissioner 03/04/2020 Deductions: Itemized - Charitable, Personal Property Tax
20-28 20-28 Rulings of the Tax Commissioner 02/07/2020 Taxpayer's Failure to Provide Documentation During the Audit - Application of Tax to Venue Rental
20-18 20-18 Rulings of the Tax Commissioner 02/06/2020 Classification: Multiple Businesses - Winery; Administration: License Application - Failure to Apply; Administration: Statute of Limitations - Six Preceding Years; Administration: Penalty - Late Filing, Late Payment, Underpaid Assessment, Waiver; Administration: Offer in Compromise
20-205 20-205 Rulings of the Tax Commissioner 02/06/2020 Debt Buyer Apportionment Guidelines
20-15 20-15 Rulings of the Tax Commissioner 01/21/2020 Documentation
20-3 20-3 Rulings of the Tax Commissioner 01/07/2020 Situs: Apportionment - Payroll; Administration: Mandatory Penalty Waiver - Taxpayer Fault
20-1 20-1 Rulings of the Tax Commissioner 01/07/2020 Exemption: Farm/Farm Equipment
19-8 19-122 Tax Bulletins 10/30/2019 Reduced Retail Sales and Use Tax Rate on Essential Personal Hygiene Products
19-101 19-101 Rulings of the Tax Commissioner 09/04/2019 Documentation - Doubtful Collectibility