Document # Public Document # Document Type Date Issued Description
25-7 25-127 Tax Bulletins 12/12/2025 VIRGINIA’S INTEREST RATES WILL REMAIN THE SAME FOR THE FIRST QUARTER OF 2026
25-6 25-119 Tax Bulletins 11/10/2025 Virginia Disposable Plastic Bag Tax Enacted in the City of Richmond
25-111 25-111 Rulings of the Tax Commissioner 11/07/2025 Tangible: Situs Interstate - Trucking Vehicles
Assessments - Rate of Assessment
25-115 25-115 Rulings of the Tax Commissioner 11/07/2025 Residency: Domicile - Physical Presence Required
25-112 25-112 Rulings of the Tax Commissioner 11/07/2025 Definite Place of Business: Government Facilities - Continuous Services at Location
25-114 25-114 Rulings of the Tax Commissioner 11/07/2025 Tangible: Appeals - Manufacturing
25-113 25-113 Rulings of the Tax Commissioner 11/07/2025 Deduction: Itemized - Substantiation of Noncash Contributions
25-110 25-110 Rulings of the Tax Commissioner 11/07/2025 Tangible: Appeals - Evidence
25-116 25-116 Rulings of the Tax Commissioner 11/07/2025 Administration: Appeals - Time to File
25-117 25-117 Rulings of the Tax Commissioner 11/07/2025 Residency: Domicile - Intent to Change
25-5 25-109 Tax Bulletins 10/28/2025 Application of Blended Apportionment Approach Unconstitutional if a Pass-Through Entity was Not Part of the Corporation's Unitary Business
25-106 25-106 Rulings of the Tax Commissioner 09/24/2025 Residency: Domicile - Intent to Change
25-104 25-104 Rulings of the Tax Commissioner 09/24/2025 Residency : Domicile - Intent to Change
25-107 25-107 Rulings of the Tax Commissioner 09/24/2025 Residency: Domicile - Failure to Abandon Virginia
25-105 25-105 Rulings of the Tax Commissioner 09/24/2025 Residency : Domicile - Intent to Change
25-4 25-102 Tax Bulletins 09/18/2025 Virginia's Interest Rates Will Remain The Same for the Fourth Quarter of 2025
25-103 25-103 Rulings of the Tax Commissioner 09/05/2025 Administration : Audits - Conform to IRS Audits
25-97 25-97 Rulings of the Tax Commissioner 06/30/2025 Deduction : Itemized - Credible Documentation Required
25-100 25-100 Rulings of the Tax Commissioner 06/30/2025 Deduction: Itemized - Credible Documentation Required
25-98 25-98 Rulings of the Tax Commissioner 06/30/2025 Computer Software : Licensing; Software Maintenance Agreements
25-101 25-101 Rulings of the Tax Commissioner 06/30/2025 Deduction: Itemized - Substantiation of Noncash Contributions
25-95 25-95 Rulings of the Tax Commissioner 06/30/2025 Deduction : Itemized - Credible Documentation Required
25-99 25-99 Rulings of the Tax Commissioner 06/30/2025 Deduction : Itemized - Credible Documentation Required
25-96 25-96 Rulings of the Tax Commissioner 06/30/2025 Deduction : Itemized - Credible Documentation Required
25-93 25-93 Rulings of the Tax Commissioner 06/27/2025 Exemption : Advertising - Creation and Development; Direct Mail Materials; Interstate Commerce