Document # Public Document # Document Type Date Issued Description
25-3 25-77 Tax Bulletins 06/11/2025 Virginia's Interest Rates Will Remain The Same For The Third Quarter of 2025
25-69 25-69 Rulings of the Tax Commissioner 05/21/2025 Exemption: Manufacturing - Industrial Processing, Preponderance of dual-purpose equipment use;
Administration: Interest - Waiver
25-70 25-70 Rulings of the Tax Commissioner 05/21/2025 Administration: Refund Claim - Statute of Limitations, Marketplace Facilitator
25-68 25-68 Rulings of the Tax Commissioner 05/16/2025 Residency: Domicile - Failure to Abandon
25-65 25-65 Rulings of the Tax Commissioner 05/14/2025 Tangible : Valuation - Rebates
25-66 25-66 Rulings of the Tax Commissioner 05/14/2025 Subtraction : Retirement Income - Contributions Taxed in ****** (State A)
25-67 25-67 Rulings of the Tax Commissioner 05/14/2025 Residency : Domicile - Failure to Abandon
25-64 25-64 Rulings of the Tax Commissioner 05/14/2025 Refund : Procedures - Requirement to Refund Tax to Customer First; Exemption : Research and Development - Applies to Purchases, not Sales; Certificate - Invalid - Customer Not Conducting Research
25-2 25-78 Tax Bulletins 05/01/2025 Extension of Due Dates for Individual Income Tax Returns and Payments for Winter Storm and Flooding Victims
25-60 25-60 Rulings of the Tax Commissioner 04/28/2025 Exemption: Medicine and Drugs - Reagents/Medical Diagnostic Lab
25-61 25-61 Rulings of the Tax Commissioner 04/28/2025 Exemption: Medicine and Drugs - Reagents/Medical Diagnostic Lab
25-62 25-62 Rulings of the Tax Commissioner 04/28/2025 Exemption: Medicine and Drugs - Reagents/Medical Diagnostic Lab
25-56 25-56 Rulings of the Tax Commissioner 04/25/2025 Residency: Domicile - New Domicile Established
25-53 25-53 Rulings of the Tax Commissioner 04/25/2025 Services: Exemption - Labor rendered in connection with diagnostic work
25-57 25-57 Rulings of the Tax Commissioner 04/25/2025 Administration: Refunds - Statute of Limitations
25-54 25-54 Rulings of the Tax Commissioner 04/25/2025 Exemption: Medicine and Drugs - Reagents/Medical Diagnostic Lab
25-58 25-58 Rulings of the Tax Commissioner 04/25/2025 Residency: Domicile - Failure to provide information
25-55 25-55 Rulings of the Tax Commissioner 04/25/2025 Administration: Reliance on Tax Preparer - Tax Preparation Software;
Credits: Tax Payable to Another State - District of Columbia
25-59 25-59 Rulings of the Tax Commissioner 04/25/2025 Audit: Taxpayer Records - Requirements;
Estimated Assessment - Audit Methodology
25-52 25-52 Rulings of the Tax Commissioner 04/23/2025 Contractors: Subcontractor - TPP Incorporated into Real Property;
Administration: Documentation - Procedure for Customer Refund
25-48 25-48 Rulings of the Tax Commissioner 04/16/2025 Deduction : Itemized - Inadequate Documentation
25-51 25-51 Rulings of the Tax Commissioner 04/16/2025 Credit: Recycling Equipment - Eligibility
25-49 25-49 Rulings of the Tax Commissioner 04/16/2025 Residency : Domicile - Did not abandon Virginia; Out of State Credits
25-50 25-50 Rulings of the Tax Commissioner 04/16/2025 Administration : Assessment - Collection Statute of Limitations
25-46 25-46 Rulings of the Tax Commissioner 04/10/2025 Consumer Use : Taxable Lease - Separate Entities