Document # Public Document # Document Type Date Issued Description
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
20-11 20-196 Tax Bulletins 12/03/2020 Heated Tobacco Products Subject to Tax and Economic Nexus for Tobacco Products Distributors
20-197 20-197 Rulings of the Tax Commissioner 12/08/2020 Exemption : Used Directly in Manufacturing - Construction of Facility
20-12 20-198 Tax Bulletins 12/10/2020 1st Quarter Interest Rates for 2021
20-2 20-2 Rulings of the Tax Commissioner 01/07/2020 Administration : Appeals- Final Determination
20-1 20-20 Tax Bulletins 02/18/2020 Virginia's Tax Conformity
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
20-2 20-27 Tax Bulletins 03/02/2020 2nd Quarter Interest Rates for 2020