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Guidance Documents in Effect

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Agency
Department of Taxation
173 guidance documents relevant to this agency for the criteria specified
Documents applying to multiple boards may be listed under each board.
 

ID Title Effective Date  
Agency level documents applying to all of this agency's boards
7735 Property Analytics Firm Hybrid Sales Factor Guidelines 2/29/2024 
001 Rulings of the Tax Commissioner 12/18/2017 
002 Tax Bulletins 12/18/2017 
003 Tax Forms 12/18/2017 
004 Tax Publications 12/18/2017 
Administration Jeopardy Assessments 3/25/1986 
Administration Keeper of the Records 5/14/1986 
Administration Differential Interest Rates 12/3/1986 
Administration Computation of Interest 12/22/1986 
Administration Converted Assessments 12/24/1986 
Administration Computation of Interest on All Tax Refunds 1/14/1988 
Administration Set Off Debt Collection Procedures, Taxpayers in Bankruptcy 4/17/1991 
Administration Limitations Applicable to Converted Assessments 2/17/1987 
Administration 1991 HB 1830 and SB 739 Increase in Late Filing/Payment Penalties 5/1/1991 
Administration Administration, Assessment of Penalty and Interest on Miscellaneous Taxes 12/21/1984 
Administration Electronic Funds Transfer (EFT) Guide 9/1/2003 
Administration Virginia Tax Setoff Program Technical Information Guide 10/1/2021 
Administration Administrative Appeal Guidelines 12/1/2006 
Administration Field Collections Guide 8/26/2022 
Administration 2008 Procedures for Safeguarding Federal Tax Information 12/30/2008 
Administration Penalties for Electronic Funds Payments 6/25/2010 
Administration Guidance for Waiver of Penalty and Interest 6/30/2017 
Administration 2017 Tax Amnesty Program Guidelines 9/5/2017 
Administration Order Changing Due Date For Cattle Assessment Return and Payment 9/14/2018 
Administration Collections Quick Reference for Establishing Payment Plans and Issuing MOLs 11/1/2022 
Agreements Agreements, Reciprocal Income Tax Agreement Between State of West Virginia and Commonwealth of Virginia 10/20/1988 
Agreements Agreements, Reciprocal Personal Income Tax Agreement Between Commonwealth of Pennsylvania and Commonwealth of Virginia 11/17/1982 
Agreements Agreements, Coordination of Tax Administration Between the Virginia Tax Department and the IRS 5/10/1977 
Agreements Agreements, Implementation of Agreement on Coordination of Tax Administration Between Virginia Department of Taxation and Richmond District Internal Revenue Service 9/15/1986 
Agreements Agreements, Individual Income Tax, Notice to Northern Virginia Tax Officials Regarding Reciprocity with Maryland 8/14/1992 
Agreements Reciprocal Income Tax Agreeement: Maryland and Virginia 8/21/1991 
Agreements Reciprocal Income Tax Agreement Between Commonwealth of Virginia and State of Maryland 12/27/2006 
Agreements Memorandum of Understanding for the Administration of the Land Preservation Credit Program 6/12/2007 
Agreements Memorandum of Agreement between the Virginia Department of Taxation and Department of Motor Vehicles 6/28/2012 
Aircraft Application of the Aircraft Sales and Use Tax to a Variety of Situations 7/24/1985 
Aircraft Aircraft Sold at Washington National Airport 10/19/1987 
Aircraft Imposition of Aircraft Sales and Use Tax 3/10/1987 
Aircraft Application of the Aircraft Sales and Use Tax to Aircraft Not Required to be Licensed with the Department of Aviation 2/25/2009 
Aircraft Disclosing Tax Information to the Department of Aviation 9/9/2015 
Cigarette Cigarette Tax Guidelines and Rules Related to Enforcement 8/13/2010 
Cigarette VIRGINIA CIGARETTE TAX RATE INCREASE GUIDELINES AND RULES 5/28/2020 
Communications Guidelines and Rules for the Virginia Communications Taxes 11/1/2006 
Corporate Inventory of Alcoholic Beverages In State Owned Warehouse 3/26/1985 
Corporate Abatement of 100% Penalty Assessed Under Section 58- 44.1 8/22/1983 
Corporate Investment in Euro Dollars, Foreign Source Income Subtraction 11/28/1984 
Corporate Sales Factor and Form 4797 Proceeds 3/31/1987 
Corporate Financial Corporation Apportionment Factor 3/17/1988 
Corporate ACRS Carryovers and Refunds: Statute of Limitations 7/28/1993 
Corporate IRC 199 Deductions 8/5/2011 
Corporate Order to Allow Electronically Filed Returns to Omit Attaching a Copy of the Federal Return 6/10/2014 
Corporate Single Sales Factor Election for Manufacturers Guidelines 1/7/2013 
Corporate Draft Certified Company Apportionment Guidelines for Business Conducted in Certain Disadvantaged Localities 1/7/2019 
Corporate Draft Debt Buyer Apportionment Guidelines 1/8/2019 
Corporate Final Certified Company Apportionment Guidelines for Business Conducted in Certain Disadvantaged Localities 7/24/2019 
Corporate Final Certified Company Apportionment Guidelines for Business Conducted in Certain Disadvantaged Localities 7/25/2019 
Corporate/Individual Application of Penalty to Corporate and Individual Income Tax Audits 10/26/1990 
Corporate/Individual Land Preservation Tax Credit: Guidelines for Qualified Appraisals 1/9/2007 
Corporate/Individual Guidelines for Pass-Through Entity Withholding (Prior to Taxable Year 2015) 9/21/2007 
Corporate/Individual Statute of Limitations for Income Taxes and Refund Match Situations 7/28/2010 
Corporate/Individual Barge and Rail Usage Tax Credit Guidelines 9/5/2014 
Corporate/Individual International Trade Facility Tax Credit Guidelines 9/5/2014 
Corporate/Individual Motion Picture Production Tax Credit Guidelines 8/6/2012 
Corporate/Individual First-Year Companies Claiming the Research and Development Expenses Tax Credit 5/23/2013 
Corporate/Individual Port Volume Increase Tax Credit Guidelines 9/5/2014 
Corporate/Individual Guidelines for Pass-Through Entity Withholding (Taxable Year 2015 and Thereafter) 12/22/2015 
Corporate/Individual Motion Picture Production Tax Credit Guidelines 3/23/2015 
Corporate/Individual Research and Development Expenses Tax Credit Guidelines (TY 2015 and Earlier) 10/3/2016 
Corporate/Individual Crowdfunding Guidelines 10/3/2016 
Corporate/Individual Food Crop Donation Tax Credit Guidelines 12/15/2016  Changes Being Made
Corporate/Individual Research and Development Expenses Tax Credit Guidelines (TY 2016 and After) 5/3/2017 
Corporate/Individual Major Research and Development Expenses Tax Credit Guidelines 5/3/2017 
Corporate/Individual Recyclable Materials Processing Equipment Tax Credit Guidelines 5/3/2017 
Corporate/Individual Worker Retraining Tax Credit Guidelines 11/29/2018 
Corporate/Individual Draft Guidelines Regarding the Business Interest Limitation 12/26/2019 
Corporate/Individual Guidelines Regarding the Business Interest Limitation 12/26/2019 
Corporate/Individual Updated Research and Development Expenses Tax Credit Guidelines 7/7/2020 
Corporate/Individual Updated Major Research and Development Expenses Tax Credit Guidelines 7/14/2020 
Corporate/Individual Updated Recyclable Materials Processing Equipment Tax Credit Guidelines 12/16/2020 
Corporate/Individual Updated Port Volume Increase Tax Credit Guidelines 1/6/2021 
Corporate/Individual Guidelines for Reporting Federal Tax Adjustments 10/14/2021 
Corporate/Individual Final Debt Buyer Apportionment Guidelines 2/6/2020 
Corporate/Individual Guidelines for Reporting Federal Tax Adjustments 10/14/2021 
Individual Interest on Refunds Delayed by Set Off Debt Collection 11/24/1987 
Individual Individual Tax, Interest on Estimated Individual Income Tax Underpayments 10/14/1982 
Individual Individual Tax, Set-Off Debt Collection Program, Amending Filing Status 4 Returns 4/25/1984 
Individual Individual Tax, Public Law 98-259 Forgiveness of Federal Income Tax for U.S. Military and Civilian Employees Killed in Terrorist Action 12/28/1984 
Individual Individual Tax, Taxability of Title VII Benefits (Conrail Benefits and Termination Allowances) 4/22/1985 
Individual Individual Tax, Form 760C (Individual Underpayments of Estimated Tax), 11/24/1986 
Individual Individual Tax, Names to Appear on Assessments 12/22/1986 
Individual Individual Tax, Personal Exemptions/Dependent Children 8/20/1987 
Individual Individual Tax, Head of Household Filing Status 6/24/1988 
Individual Individual Tax, State and Federal Tax Incentives for Child Care 12/13/1988 
Individual Individual Tax, Non-Resident Income from the Rental or Sale of Virginia Real Estate 8/6/1990 
Individual Individual Tax, Computation of Income Tax Penalty and Interest 11/29/1990 
Individual Individual Tax, Virginia Taxes and Lottery Winnings 1/1/1991 
Individual Individual Tax, Application of 1991 HB 1830 and SB 739 Increase in Late Filing/Payment Penalties to Pre-1990 Income Tax Returns 5/24/1991 
Individual Individual Tax, Execution of Extensions 2/17/1993 
Individual Individual Tax, Home Accessibility Features for the Disabled Tax Credit 9/29/2000 
Individual Individual Tax, The Virginia Age Deduction under House Bill 5018 (2004) 7/30/2004 
Individual Real Estate Transactions: Impact on Taxable Income 2/16/1995 
Individual Memorandum Regarding Treatment of Extension for Certain Members of the Armed Services Mandated by House Bill 1024 (2008) 6/23/2008 
Individual First-Time Homebuyer Savings Account Guidelines 10/3/2016 
Individual ABLE Account Deduction Guidelines 9/21/2017 
Insurance Premiums Order Waiving Penalty and Interest For Quarterly Reports and Premium License Payments Required by Certain Surplus Lines Brokers 6/11/2012 
Insurance Premiums Insurance Premiums License Tax Guidelines 7/1/2013 
Local Guidelines for Appealing Local Business Taxes 6/25/2004 
Local Guidelines for Appealing Local Mobile Property Taxes 6/10/2005 
Local Guidelines for the Local Taxation of Idle Machinery and Tools 1/1/2008 
M.V. Fuels Sales Guidelines for the Motor Vehicle Fuel Sales Tax that would have been imposed by the Hampton Roads Transportation Authority but has been declared invalid. 1/31/2008 
M.V. Fuels Sales Motor Fuels Disclosure, Refunds, Certified Pollution Control, and Heavy Motor Vehicles 4/12/2011 
M.V. Rental Rental Tax on Storage Trailers 12/17/2012 
M.V. Rental Guidelines for the Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax 10/15/2020 
Plastic Bag Tax Guidelines for the Virginia Disposable Plastic Bag Tax 10/28/2021 
Sales and Use Boat Slip Rentals 8/1/1977 
Sales and Use Definition of Clinic 12/10/1980 
Sales and Use Dealer's Discount 9/8/1982 
Sales and Use Extensions 9/8/1982 
Sales and Use Interest Charged on Filing Extensions of Vending Machine Dealers 11/15/1982 
Sales and Use Audit Limitations, House Bill 846 (1983, Chapter 104) 6/9/1983 
Sales and Use Computation of Additional Penalty When Minimum Penalty Assessed 7/28/1983 
Sales and Use Allocation of Local Sales and Use Tax Where Business Property is Located in More Than One Locality 1/9/1984 
Sales and Use Disallowance of Sales Tax Dealer's Discount When Tax Not Paid in Full 4/1/1985 
Sales and Use Registration of Persons Making Nontaxable Sales 4/1/1985 
Sales and Use Status of Conrail Under the Sales and Use Tax 6/6/1985 
Sales and Use Customized Mailing Lists 11/25/1985 
Sales and Use Preponderance of Use 12/9/1985 
Sales and Use Refunds to Businesses Located in Urban Enterprise Zones 6/24/1986 
Sales and Use Inclusion of Federal Manufacturers Excise Taxes in Sales Price of Goods Sold 7/23/1987 
Sales and Use Advertising Exemption 8/21/1987 
Sales and Use Repair/Replacement Parts Purchased by Motor Vehicle Lessors 1/26/1988 
Sales and Use Tangible Personal Property Purchased by Foreign Army in Virginia 3/8/1989 
Sales and Use Implementation of SB 741 (Dealer's Discount), 3/27/1989 
Sales and Use Storage Tanks 5/22/1989 
Sales and Use Leases Between Affiliated Corporations 8/31/1989 
Sales and Use Audit Penalty 7/18/1990 
Sales and Use Member Fees 1/11/1991 
Sales and Use 1991 SB 524: Sales and Use Tax Exemption for REACT Organizations 5/3/1991 
Sales and Use Virginia Supreme Court Decision: Real Estate Publications 1/24/1995 
Sales and Use Memo regarding Steuart Petroleum Company 12/23/1998 
Sales and Use Memorandum to Office of Customer Services and Office of Compliance from Assistant Commissioner for Tax Policy Regarding Vepco v. SCC, 219 Va. 894 (1979) 4/21/1999 
Sales and Use Industrial Processing Exemption Retail/Photo-Processing Operations 9/8/2000 
Sales and Use Sales and Use Tax, Virginia Tire Tax, Recall of Firestone Tires by Ford Motor Co 7/31/2001 
Sales and Use Public Service Corporation Exemption Repeal Guidelines 8/30/2004 
Sales and Use Federal Government Credit Card Purchases 7/12/2002 
Sales and Use Successor Liability, 4/30/1998 
Sales and Use Internet Tax Freedom Act (H.R. 4105) 7/10/1998 
Sales and Use Department of Taxation v. Chesapeake Hospital Authority 12/20/2001 
Sales and Use Nonprescription Drug Exemption Question and Answer Summary 9/2/1998 
Sales and Use Field Audit Procedures 4/1/2023 
Sales and Use Clarification Regarding PD 04-122, Public Service Corporation Exemption Repeal Guidelines 2/14/2008 
Sales and Use Statistical Sampling Audit Manual 1/5/2009 
Sales and Use Incentive and Penalty Options to Encourage the Correct Allocation of the Local Retail Sales and Use Tax 8/31/2009 
Sales and Use House Bill 2313 Sales Tax Transition Guidelines 5/1/2013 
Sales and Use Guidelines for Retail Sales and Use Tax Refund Claims Procedures 6/12/2017 
Sales and Use Guidelines for the Retail Sales and Use Tax Exemption Certificate for Stamped Cigarettes Purchased for Resale 8/21/2017 
Sales and Use Guidelines for the Combined Sales Tax Holiday 9/15/2023 
Sales and Use Guidelines for the 2019, 2020, and 2021 Accelerated Sales Tax Payments 6/13/2019 
Sales and Use Guidelines for Remote Sellers and Marketplace Facilitators 6/27/2019 
Sales and Use Guidelines for the Retail Sales and Use Tax Exemption for Personal Protective Equipment 3/24/2022 
Sales and Use Guidelines for the Application of the Retail Sales and Use Tax to Sales of Accommodations Facilitated by Accommodations Intermediaries 9/30/2021 
Sales and Use Guidelines for Accelerated Sales Tax Payments for Periods Beginning After June 30, 2021 6/17/2022 
Sales and Use 2022 Guidelines for the Application of the Retail Sales and Use Tax to Sales of Accommodations Facilitated by Accommodations Intermediaries 9/29/2022 
Sales and Use Retail Sales and Use Tax Refund Claim Procedures 4/3/2023 
Tobacco Guidelines and Rules for the Tobacco Products Tax 6/25/2020 
Watercraft Watercraft Sales and Use Tax, Federal Fee on Recreational Boaters 3/4/1991 
Watercraft Watercraft Sales and Use Tax, Documented Boats Briefing Paper 7/1/1987 
Wireless E-911 Guidelines and Rules for the Prepaid Wireless E-911 Fee 1/5/2011 
Withholding Withholding, Voluntary Virginia Income Tax Withholding From Civil Service Annuities 9/21/1982 
Withholding Withholding, Accelerated Federal Withholding Payments 8/28/1990 
Withholding Due Date Extension: Seasonal Employers Filing Monthly Returns 8/22/2007 
Withholding Order to Allow Annual Filing for State Withholding Taxes for Employers of Domestic Service Employees 12/4/2008 
Withholding Statute of Limitations on Processing Withholding Tax Returns 5/1/2009 
Withholding Guidelines for the Classification of Workers 10/12/2023 
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