Document # Public Document # Document Type Date Issued Description
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
20-48 20-48 Rulings of the Tax Commissioner 05/25/2019 Guidelines for the Accelerated Sales Tax Payment
19-49 19-49 Rulings of the Tax Commissioner 05/08/2019 Audit: Sampling Methodology - Records and Invoices
19-48 19-48 Rulings of the Tax Commissioner 05/01/2019 Audit: Taxpayer Records - Inventory Purchases (Cigarettes)
19-46 19-46 Rulings of the Tax Commissioner 05/01/2019 Audit: Taxpayer Records - Inventory Purchases (Cigarettes)
Administration: Penalties and Interest - Failure to Pay
19-40 19-40 Rulings of the Tax Commissioner 04/25/2019 Services In Connection with the Sale of Tangible Personal Property: Sign Manufacturer;
Exemptions: Advertising; Church; Freight
19-41 19-41 Rulings of the Tax Commissioner 04/25/2019 Service in Connection with Tangible Personal Property: Admissions; Party Packages
Department Guidance: Written Advice
Offer in Compromise: Doubtful Collectibility;Financial Hardship
19-42 19-42 Rulings of the Tax Commissioner 04/25/2019 Purchases by Construction Contractor: Prefabricated Metal Buildings, Gymnasium Equipment, Scoreboards, Dividers, Stands and Seating, Interior and Exterior Signs, Fire Doors, Markerboards
19-39 19-39 Rulings of the Tax Commissioner 04/25/2019 Sales of Services: Maintenance agreements
19-37 19-37 Rulings of the Tax Commissioner 04/18/2019 Residency: Change of Domicile
Credit for Tax Paid Another State: Louisiana
19-38 19-38 Rulings of the Tax Commissioner 04/18/2019 Administration: Appeal Redetermination
Residency: Changing Domicile
19-33 19-33 Rulings of the Tax Commissioner 04/17/2019 Assessment - Based on Available Information
Appeal - Statute Of Limitations
Fraud Penalty - Willful Failure to File
19-24 19-24 Rulings of the Tax Commissioner 04/08/2019 Intercompany Transactions - Sales
Electronic Delivery of Software - Minimum Documentation
Credit for Tax Paid in Another State - Value Added Tax (VAT)
19-29 19-29 Rulings of the Tax Commissioner 04/08/2019 Return Filing Requirements - Individual with Illness or Disability
Statute of Limitations for Refunds
19-14 19-14 Rulings of the Tax Commissioner 02/25/2019 Sales to Employees; Imposition on either Seller or Purchaser; Reduction of Interest Assessment for Delay
19-9 19-9 Rulings of the Tax Commissioner 02/07/2019 Alternative Method and Apportionment