Document # Public Document # Document Type Date Issued Description
21-60 21-60 Rulings of the Tax Commissioner 05/18/2021 Audit : Notification, Location of Records, Authorized Taxpayer Representative
21-6 21-53 Tax Bulletins 04/22/2021 Additional Sales and Use Tax in Charlotte, Gloucester, Northampton, and Patrick Counties
21-52 21-52 Rulings of the Tax Commissioner 04/21/2021 Guidelines for the Accelerated Sales Tax Payment
21-44 21-44 Rulings of the Tax Commissioner 03/23/2021 Residency : Domicile - Intent to Change; Part Year - Moving into Virginia
21-46 21-46 Rulings of the Tax Commissioner 03/23/2021 Administration : Assessment - IRS Audit; Statute of Limitations - Federal Change; Offer in Compromise - Doubtful Liability / Doubtful Collectability
21-41 21-41 Rulings of the Tax Commissioner 03/16/2021 Cigarettes: Underreported, Assessment Based on Purchases Mark-up
21-31 21-31 Rulings of the Tax Commissioner 03/09/2021 Residency : Part-Year - Moved to Virginia
21-19 21-19 Rulings of the Tax Commissioner 02/23/2021 Electronic Delivery of Software
21-2 21-3 Tax Bulletins 02/22/2021 Additional Sales and Use Tax in Henry County
21-17 21-17 Rulings of the Tax Commissioner 02/16/2021 Administration: Appeal - Out of Statute; Audit - Requests for Records.
21-18 21-18 Rulings of the Tax Commissioner 02/16/2021 Administration : Refund - Statute of Limitations; Return - Responsibility to File
21-16 21-16 Rulings of the Tax Commissioner 02/16/2021 Administration: Audit - revision, Appeal - incomplete
21-5 21-5 Rulings of the Tax Commissioner 02/02/2021 Tangible : Administration - Jurisdiction
21-8 21-8 Rulings of the Tax Commissioner 02/02/2021 Residency : Domicile - Foreign Country
21-9 21-9 Rulings of the Tax Commissioner 02/02/2021 Situs : Apportionment - Alternative Method
20-204 20-204 Rulings of the Tax Commissioner 12/11/2020 Administration: Appeal; Reconsideration - Misstatement of Facts, Misapplication of Policy; Conference - Right to In-Person Meeting; Research - Sharing
Exemption : Internet Service Providers (ISP) for electronically delivered software
20-197 20-197 Rulings of the Tax Commissioner 12/08/2020 Exemption : Used Directly in Manufacturing - Construction of Facility
20-195 20-195 Rulings of the Tax Commissioner 12/01/2020 Use: First Use in Virginia - Tax paid to another state
20-191 20-191 Rulings of the Tax Commissioner 11/24/2020 Service Charge : Surcharges for Recouping Expenses
Administration: Penalty -Compliance (3rd Generation Audit), Amnesty; Interest
20-10 20-182 Tax Bulletins 10/30/2020 Reporting Requirements for Form 1099-K filers with Virginia Participating Payees
20-179 20-179 Rulings of the Tax Commissioner 10/13/2020 Administration : Appeal - Statute of Limitations
20-178 20-178 Rulings of the Tax Commissioner 10/07/2020 Tangible : Administration - Failure to Issue Final Local Determination
20-168 20-168 Rulings of the Tax Commissioner 09/22/2020 Exemptions: Church and Advertising - Manufactured Signs, Certificates - Reasonable Cares, Services- Installation, Remodeling, Repairing
20-163 20-163 Rulings of the Tax Commissioner 09/15/2020 Consuming Contractor: Taxable Purchases - Mail Boxes
20-166 20-166 Rulings of the Tax Commissioner 09/15/2020 Retail Sales and Use: Mobile Devices Used in Restaurants by Customers - Services, Access Fees, Rental, Commissions, Software
Communications Sales and Use: Internet Services, Telecommunications Provider
BPOL: Classification - Amusements, Non-coin Operated Machines