Document # Public Document # Document Type Date Issued Description
20-197 20-197 Rulings of the Tax Commissioner 12/08/2020 Exemption : Used Directly in Manufacturing - Construction of Facility
20-2 20-27 Tax Bulletins 03/02/2020 2nd Quarter Interest Rates for 2020
20-2 20-2 Rulings of the Tax Commissioner 01/07/2020 Administration : Appeals- Final Determination
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
20-205 20-205 Rulings of the Tax Commissioner 02/06/2020 Debt Buyer Apportionment Guidelines
20-206 20-206 Rulings of the Tax Commissioner 08/26/2020 Guidelines for the Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax
20-21 20-21 Rulings of the Tax Commissioner 02/04/2020 Sign Manufacturer and Installer: Tangible Personal Property
20-22 20-22 Rulings of the Tax Commissioner 02/04/2020 Dealer: Remittance of Tax
20-23 20-23 Rulings of the Tax Commissioner 12/13/2019 Federal Adjusted Gross Income (FAGI): Capital Gains - Virginia Residency; Virginia Source Income: Nonresidents - Sale of Intangible Asset
20-24 20-24 Rulings of the Tax Commissioner 02/18/2020 Allocation and Apportionment: Manufacturers - Pass through Entities
20-25 20-25 Rulings of the Tax Commissioner 02/18/2020 Federal Adjusted Gross Income (FAGI): Fixed Date Conformity - Addition, Subtraction; Passive Activity Loss: Passive Activity Loss Deduction - Carryforward, Virginia Modifications
20-26 20-26 Rulings of the Tax Commissioner 02/27/2020 Credit: Qualified Equity and Subordinated Debt - Filing Deadline
20-28 20-28 Rulings of the Tax Commissioner 02/07/2020 Taxpayer's Failure to Provide Documentation During the Audit - Application of Tax to Venue Rental
20-29 20-29 Rulings of the Tax Commissioner 03/04/2020 Deductions: Itemized - Charitable, Personal Property Tax
20-3 20-49 Tax Bulletins 03/19/2020 Option to Request Extension of Sales Tax Deadlines Due to COVID-19 Crisis
20-3 20-3 Rulings of the Tax Commissioner 01/07/2020 Situs: Apportionment - Payroll; Administration: Mandatory Penalty Waiver - Taxpayer Fault
20-30 20-30 Rulings of the Tax Commissioner 03/04/2020 FAGI: Severance Pay; Residency: Part Year - Timing of Income Receipt
20-31 20-31 Rulings of the Tax Commissioner 03/04/2020 Pass-through Entity: FDC Subtraction - Bonus Depreciation
20-32 20-32 Rulings of the Tax Commissioner 03/06/2020 Manufacturing
20-33 20-33 Rulings of the Tax Commissioner 03/06/2020 Residency: Domicile - Taxpayers Established Virginia Domicile; Military Servicemember
20-34 20-34 Rulings of the Tax Commissioner 03/06/2020 Administration: Refunds - Statute of Limitations
20-35 20-35 Rulings of the Tax Commissioner 03/06/2020 Administration: Ruling - Claim of Right
20-36 20-36 Rulings of the Tax Commissioner 03/10/2020 Residency: Domicile - Nonfiler
20-37 20-37 Rulings of the Tax Commissioner 03/10/2020 Deduction: Long-term Health Care - Eligibility
20-38 20-38 Rulings of the Tax Commissioner 03/06/2020 Deduction: Itemized - Substantiation