• Find a Regulation
• Regulatory Activity
  • Actions Underway
  • Petitions
  • Legislative Mandates
  • Periodic Reviews
  • General Notices
• Meetings
• Guidance Documents
• Comment Forums

Guidance Documents in Effect

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
7818	Firearm Safety Device Tax Credit Guidelines	1/18/2024
7819	Guidelines for the Retroactive Taxable Year 2021 Pass-through Entity Tax	4/25/2024
7820	Guidelines for the Pass-through Entity Tax	3/14/2024
7821	Internet Root Infrastructure Providers Hybrid Sales Factor Guidelines	2/15/2024
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
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

Documents listed are for the parent board or agency since they may be relevant to this chapter. No guidance documents apply to this chapter specifically.