Document # Public Document # Document Type Date Issued Description
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
20-55 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
20-54 20-54 Rulings of the Tax Commissioner 04/06/2020 Administration: Returns - Filing Requirements
20-3 20-49 Tax Bulletins 03/19/2020 Option to Request Extension of Sales Tax Deadlines Due to COVID-19 Crisis
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
20-205 20-205 Rulings of the Tax Commissioner 02/06/2020 Debt Buyer Apportionment Guidelines
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
19-116 19-116 Rulings of the Tax Commissioner 10/04/2019 Denied Refund Request; Documentation Issue: TPP Purchased for Phone, TV and Internet Services
19-109 19-109 Rulings of the Tax Commissioner 09/26/2019 Tangible - Machinery & Tools: Equipment Not Yet in Use
19-106 19-106 Rulings of the Tax Commissioner 09/18/2019 Residency: Domicile - Change; Virginia Source Income: Nonresidents
19-98 19-98 Rulings of the Tax Commissioner 08/27/2019 Residency : Domicile - Failure to Change
19-92 19-92 Rulings of the Tax Commissioner 08/23/2019 Residency: Domicile - Foreign Country
19-91 19-91 Rulings of the Tax Commissioner 08/16/2019 Residency: Domicile - Failure to Abandon Virginia Domicile
19-85 19-85 Rulings of the Tax Commissioner 08/12/2019 Exemption Certificates: Estimated Assessment
19-71 19-71 Rulings of the Tax Commissioner 07/15/2019 Untaxed Sales: Gift Certificates - Lodging Transactions; Service in Connection with Tangible Personal Property : Venue Rentals - Garbage Disposal Fees
20-43 20-43 Rulings of the Tax Commissioner 06/26/2019 Guidelines for Remote Sellers and Marketplace Facilitators
19-60 19-60 Rulings of the Tax Commissioner 06/11/2019 Internet Service Provider : Exemptions - Software
Internet Service Provider : Exemptions - Electronically Delivered