Document # Public Document # Document Type Date Issued Description
20-4 20-50 Tax Bulletins 03/20/2020 Income Tax Payment Extension and Penalty Waiver in Response to the COVID-19 Crisis
20-51 20-51 Rulings of the Tax Commissioner 04/06/2020 Documentation
20-52 20-52 Rulings of the Tax Commissioner 04/06/2020 Statute of Limitations: Reconsideration
20-53 20-53 Rulings of the Tax Commissioner 04/06/2020 Documentation
20-54 20-54 Rulings of the Tax Commissioner 04/06/2020 Administration: Returns - Filing Requirements
20-55 20-55 Rulings of the Tax Commissioner 04/06/2020 Exemption Certificates: Cable Television Exemption
20-56 20-56 Rulings of the Tax Commissioner 04/06/2020 Dealer Records; Audit Methodology; Burden of Proof; Compliance Penalty
20-57 20-57 Rulings of the Tax Commissioner 07/28/2020 Exemption Certificates: Government Exemption
20-58 20-58 Rulings of the Tax Commissioner 04/06/2020 Cigarette Purchases
20-59 20-59 Rulings of the Tax Commissioner 04/08/2020 Virginia Cigarette Tax Rate Increase Guidelines and Rules
20-6 20-6 Rulings of the Tax Commissioner 01/21/2020 Sales Price: Sale of Points to Activate Games and Rides
20-60 20-60 Rulings of the Tax Commissioner 04/10/2020 Administration: Appeal - Jurisdiction
20-61 20-61 Rulings of the Tax Commissioner 04/21/2020 Administration: Appeal - Timely Filed, Complete
20-62 20-62 Rulings of the Tax Commissioner 04/21/2020 Definite Place of Business: Government Facilities - Default Office or Location
20-63 20-63 Rulings of the Tax Commissioner 04/21/2020 Interactive Distributed Generation Systems - true object test
20-5 20-64 Rulings of the Tax Commissioner 04/27/2020 Interest Waiver for Certain Tax Payments in Response to the COVID-19 Crisis
20-65 20-65 Rulings of the Tax Commissioner 04/28/2020 Electronic software delivery, Sample: Purchases of TPP shipped to or used out of state; compliance and amnesty penalty abatement
20-66 20-66 Rulings of the Tax Commissioner 04/28/2020 Documentation
20-6 20-67 Tax Bulletins 04/29/2020 Additional Sales and Use Tax in Halifax County
20-68 20-68 Rulings of the Tax Commissioner 04/28/2020 Improper Reflection of Income: Intercompany Transactions - Consolidation of Entities; Allocation and Apportionment: Sales Factor - Partnership Income
20-69 20-69 Rulings of the Tax Commissioner 04/28/2020 Administration : Assessment - Reporting Federal Changes; Deduction: Itemized - Substantiation
20-7 20-7 Rulings of the Tax Commissioner 01/21/2020 Filing Status: Change - Permission; Filing Status: Election - New; 20-Year Rule
20-70 20-70 Rulings of the Tax Commissioner 04/28/2020 Administration: Appeals - Statute of Limitations; Assessment: Penalty - Late Payment; Assessment: Interest
20-71 20-71 Rulings of the Tax Commissioner 04/28/2020 Credit: Taxes paid to another state - Part-year residents
20-72 20-72 Rulings of the Tax Commissioner 04/28/2020 Exemption Certificates: Mill ship operation, retailer vs. manufacturer