Document # Public Document # Document Type Date Issued Description
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
20-166 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
20-162 20-162 Rulings of the Tax Commissioner 09/15/2020 Refund request, Statute of Limitations
20-163 20-163 Rulings of the Tax Commissioner 09/15/2020 Consuming Contractor: Taxable Purchases - Mail Boxes
20-160 20-160 Rulings of the Tax Commissioner 09/08/2020 Erroneous Remittance and Cable ROW fees - Interest Abatement; Bar Debt Credits
20-148 20-148 Rulings of the Tax Commissioner 08/25/2020 Residency : Domicile - Different States; Administration : Written Advice - Abatement Letter
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
20-139 20-139 Rulings of the Tax Commissioner 08/11/2020 Documentation, industrial exemption, tax paid to DMV : Duplicate exceptions, use tax, compliance ratio, penalty
20-138 20-138 Rulings of the Tax Commissioner 08/11/2020 Administration : Audits - Reporting Federal Changes
20-8 20-131 Tax Bulletins 08/10/2020 New Regional Sales and Use Tax in Central Virginia Region
20-125 20-125 Rulings of the Tax Commissioner 07/14/2020 Statute of Limitations
20-119 20-119 Rulings of the Tax Commissioner 07/07/2020 Cigarette, Documentation
20-112 20-112 Rulings of the Tax Commissioner 06/30/2020 Residency : Domicile - Military Spouse
20-108 20-108 Rulings of the Tax Commissioner 06/23/2020 Exemption Certificates, Records: Penalty, Interest
20-110 20-110 Rulings of the Tax Commissioner 06/23/2020 Residency: Domicile - Failure to Abandon Virginia Domicile; Administration: Written Advice - After Taxable Years at Issue
20-102 20-102 Rulings of the Tax Commissioner 06/16/2020 Occasional sale; tractor purchase: Mobile office trailer purchase; lack of supporting documentation
20-94 20-94 Rulings of the Tax Commissioner 06/02/2020 Taxable Services
20-99 20-99 Rulings of the Tax Commissioner 06/02/2020 Manufacturing Exemption