Virginia State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Virginia, with full citations and the original source on every page.
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Did a notice of intent preserve a Virginia tax appeal when the complete application was not filed within 90 days?
No. The assessments were issued April 30, 2009, making July 29 the deadline for a complete application stating all grounds and relevant facts. The taxpayer filed a notice of intent on May 28 but never…
Could a bakery and restaurant overturn estimated sales, purchase, and asset tax when its records and exemption certificates were incomplete?
Not on the existing record. Virginia upheld estimates where the bakery and restaurant lacked detailed sales and purchase support, rejected incomplete or questionable exemption certificates, and found …
Could a truss seller remove delivery and design charges from its Virginia audit and receive credit for tax paid to vendors?
Only in part. The seller received 45 days to prove a reasonable delivery amount for this audit, but future exempt delivery charges had to be separately stated. Truss design services remained taxable e…
Was a 1997 Virginia amended return timely for a credit after another state finally taxed part of a retirement lump sum?
Yes. Virginia followed the IRS closing agreement treating the 1997 lump sum as capital gain, a category eligible for the other-state tax credit. The other state's audit became final on October 25, 200…
Could a late 2003 Virginia overpayment claim offset a 2004 assessment after an IRS correction moved retirement income between years?
No. The federal correction became final on October 20, 2006, and Virginia said the amended 2003 return had to be filed by October 22, 2007. The couple waited until April 2008. Even though the same ret…
Could a 2003 overpayment reported on an August 2007 original return be credited against a 2004 Virginia assessment?
No. The three-year period for the 2003 overpayment expired May 1, 2007, and the taxpayer filed the original return on August 29, 2007. Calling the request a credit or carryforward rather than a refund…
Could a taxpayer challenge old Virginia assessments in 2008 when the latest assessment had been issued in May 2001?
No. For these pre-August 15, 2003 assessments, Virginia's then-existing policy accepted an administrative appeal within the three-year period for a judicial remedy. The latest assessment was dated May…
Could Virginia refund a 2003 overpayment when the original return was filed in April 2008 after the refund deadline?
No. Virginia's refund statute required the return or written claim within three years of the timely filing deadline. The April 2008 original return came after the applicable period, even considering t…
Could a taxpayer recover a 2001 Virginia overpayment, or use it against a 2003 balance, after filing the return in January 2008?
No. Even with a valid filing extension, the deadline for a 2001 refund claim expired November 1, 2005. The January 2008 return was too late under Va. Code § 58.1-499(D), so Virginia denied both a refu…
Was a sign fabricator a retailer or real property contractor during 2003-2004, and was its full audit timely?
For this 2003-2004 audit, Virginia treated attached signs as real property and the fabricator-installer as the consuming contractor, so resale and manufacturing exemptions did not apply. The September…
Was a Virginia use-tax appeal timely when the assessment was dated July 8, 2008 and the appeal was mailed in February 2009?
No. Under the 90-day deadline cited in the ruling, the July 8, 2008 assessment had to be appealed by October 6, 2008. The Department's records showed no appeal correspondence until a February 2009 let…
Did a notice of intent preserve a Virginia tax appeal when no complete appeal was filed within the cited 90-day period?
No. The November 3, 2008 assessment required a complete appeal by February 2, 2009 under the 90-day rule quoted in the ruling. A notice of intent did not supply the required grounds and relevant facts…
How much refund could a taxpayer receive after filing a part-year return beyond the normal three-year deadline?
Only one payment qualified. The late part-year return was outside the normal three-year refund period, and no IRS change supported the separate 60-day federal-adjustment rule. Virginia could refund as…
Was a Virginia consumer use-tax appeal timely when the letter was dated one day after the 90-day deadline?
No. The June 18, 2008 assessment had to be appealed by September 16 under the 90-day period quoted in the ruling, but the appeal letter was dated September 17. Virginia treated the protest as time-bar…
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These are official tax letter rulings and advisory opinions issued by Virginia's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.