Document # Public Document # Document Type Date Issued Description
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
20-183 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
20-187 20-187 Rulings of the Tax Commissioner 11/10/2020 Residency : Domicile - No Virginia Domicile Established
20-188 20-188 Rulings of the Tax Commissioner 11/10/2020 Administration : Reconsideration - Failure to Meet Criteria
20-189 20-189 Rulings of the Tax Commissioner 11/17/2020 Exemptions : Computer Software - Development Activities within a Locality
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
20-190 20-190 Rulings of the Tax Commissioner 11/24/2020 Use Tax: Fixed Asset Purchases - Legal Obligation Applies to Both Dealer and Purchaser, Purchases - Caterer
Audit: Records - Expenses, Sampling
Exemptions: Catering - Nonprofit Organizations, Churches, and Governments, Certificates - Reasonable Care
Administration: Penalty - First Audit, Interest
20-191 20-191 Rulings of the Tax Commissioner 11/24/2020 Service Charge : Surcharges for Recouping Expenses
Administration: Penalty -Compliance (3rd Generation Audit), Amnesty; Interest
20-192 20-192 Rulings of the Tax Commissioner 11/24/2020 Exemption : Nexus (P.L. 86-272) - De Minimis, Property, Payroll
Compensation : Nonresident - Virginia Wages
Virginia Source Income : Nonresident - Apportionment
20-193 20-193 Rulings of the Tax Commissioner 11/24/2020 Credit : Qualified Equity and Subordinated Debt Credit - Filing Deadline
20-194 20-194 Rulings of the Tax Commissioner 12/01/2020 Administration: Returns - Non-filer sales and use tax assessment
20-195 20-195 Rulings of the Tax Commissioner 12/01/2020 Use: First Use in Virginia - Tax paid to another state