Document # Public Document # Document Type Date Issued Description
20-85 20-85 Rulings of the Tax Commissioner 05/14/2020 Residency: Domicile - Taxpayer Successfully Changed Domicile
20-80 20-80 Rulings of the Tax Commissioner 05/12/2020 ISP exemption: Mixed use equipment allocation
20-81 20-81 Rulings of the Tax Commissioner 05/12/2020 ISP Exemption: Mixed Use Equipment Allocation
20-82 20-82 Rulings of the Tax Commissioner 05/12/2020 ISP exemption: Mixed Use Equipment Allocation
20-73 20-73 Rulings of the Tax Commissioner 05/05/2020 ISP exemption: Mixed use equipment allocation
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
20-65 20-65 Rulings of the Tax Commissioner 04/28/2020 Electronic software delivery, Sample: Purchases of TPP shipped to or used out of state; compliance and amnesty penalty abatement
20-70 20-70 Rulings of the Tax Commissioner 04/28/2020 Administration: Appeals - Statute of Limitations; Assessment: Penalty - Late Payment; Assessment: Interest
20-62 20-62 Rulings of the Tax Commissioner 04/21/2020 Definite Place of Business: Government Facilities - Default Office or Location
20-61 20-61 Rulings of the Tax Commissioner 04/21/2020 Administration: Appeal - Timely Filed, Complete
20-59 20-59 Rulings of the Tax Commissioner 04/08/2020 Virginia Cigarette Tax Rate Increase Guidelines and Rules
20-54 20-54 Rulings of the Tax Commissioner 04/06/2020 Administration: Returns - Filing Requirements
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
20-52 20-52 Rulings of the Tax Commissioner 04/06/2020 Statute of Limitations: Reconsideration
20-3 20-49 Tax Bulletins 03/19/2020 Option to Request Extension of Sales Tax Deadlines Due to COVID-19 Crisis
20-205 20-205 Rulings of the Tax Commissioner 02/06/2020 Debt Buyer Apportionment Guidelines
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
20-19 20-19 Rulings of the Tax Commissioner 02/06/2020 Deductions: Staffing Firm - Temporary Help Services; Definite Place of Business; Situs - Statutory Method; Deductions - Out of State
20-16 20-16 Rulings of the Tax Commissioner 01/31/2020 Staging Services/ Interior Design
20-6 20-6 Rulings of the Tax Commissioner 01/21/2020 Sales Price: Sale of Points to Activate Games and Rides
20-4 20-4 Rulings of the Tax Commissioner 01/07/2020 Exemptions: Publications - Online Blog
20-3 20-3 Rulings of the Tax Commissioner 01/07/2020 Situs: Apportionment - Payroll; Administration: Mandatory Penalty Waiver - Taxpayer Fault
19-115 19-115 Rulings of the Tax Commissioner 10/04/2019 Services in Connection with Sales of Tangible Personal Property : Shipping and handling