Document # Public Document # Document Type Date Issued Description
20-164 20-164 Rulings of the Tax Commissioner 09/15/2020 Documentation
20-165 20-165 Rulings of the Tax Commissioner 09/15/2020 Residency : Domicile - Duel Residency; Credit : Tax Paid to Another State - California
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
20-167 20-167 Rulings of the Tax Commissioner 09/22/2020 Administration: Audits - Documentation Not Provided During Audit
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
20-169 20-169 Rulings of the Tax Commissioner 09/22/2020 Sales Price: True Object, Exemptions - Manufactured Signs, Permit Fees, Permit Procurement Fees, Installation
20-17 20-17 Rulings of the Tax Commissioner 01/31/2020 Corporate Income Tax: Federal Taxable Income: Capital Gains- Regulated Investment Company; Individual Income Tax: Federal Adjusted Gross Income (FAGI)
20-170 20-170 Rulings of the Tax Commissioner 09/22/2020 Administration : Audits - Employee/Subcontractor, VEC Information
20-171 20-171 Rulings of the Tax Commissioner 09/22/2020 Exemptions: Research and Development - Prototype Engines (de minimis Use)
Watercraft: Transactions Subject to Tax
20-172 20-172 Rulings of the Tax Commissioner 09/29/2020 Audit: Identity Theft, Fraud, Records
20-173 20-173 Rulings of the Tax Commissioner 09/29/2020 Exemptions : Indian Tribes - Transactions Occurring Off The Reservation
20-174 20-174 Rulings of the Tax Commissioner 09/29/2020 Dealer: Vehicle Repair
Administration: Refund - Taxes Paid On Inventory, Statute of Limitations
20-175 20-175 Rulings of the Tax Commissioner 09/29/2020 Virginia Taxable Income: No Deduction for Out-of-State Income
Credit : Taxes Paid to Another State - North Carolina
20-176 20-176 Rulings of the Tax Commissioner 10/05/2020 Administration : Accounting - Application of Overpayments; Collections - Offsets
20-177 20-177 Rulings of the Tax Commissioner 10/06/2020 Exemption : Rooms, Lodgings & Accommodations for 90 Continuous Days
20-178 20-178 Rulings of the Tax Commissioner 10/07/2020 Tangible : Administration - Failure to Issue Final Local Determination
20-179 20-179 Rulings of the Tax Commissioner 10/13/2020 Administration : Appeal - Statute of Limitations
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
20-180 20-180 Rulings of the Tax Commissioner 10/13/2020 Residency : Domicile - Change Requires Both Abandoning One Domicile and Obtaining A New One.
20-181 20-181 Rulings of the Tax Commissioner 10/13/2020 Residency : Domicile - Change, Part-year
20-10 20-182 Tax Bulletins 10/30/2020 Reporting Requirements for Form 1099-K filers with Virginia Participating Payees
20-183 20-183 Rulings of the Tax Commissioner 11/10/2020 Tangible: Administration - Jurisdiction, Statute of Limitations for Refunds
Classification of Property: General v. Manufacturing - Food Service
20-184 20-184 Rulings of the Tax Commissioner 11/10/2020 Net Operating Loss (NOL) : NOL Deduction (NOLD) - Election to Forgo Carryback
20-185 20-185 Rulings of the Tax Commissioner 11/10/2020 Exemption: Occasional Sale - Sale or Exchange of Substantially All Assets of a Division of a Business (Criteria), Medical Practice
20-186 20-186 Rulings of the Tax Commissioner 11/10/2020 Administration : Status Change - Separate to Combined, Inclusion Eligibility Year End, Income from Virginia Sources; Return - Filing Requirements; Apportionment : Calculation - Decimal Places; Pass-through Entity (PTE) : Limited Liability Company