State and Local Taxation

» Virginia Department of Taxation Public Documents

2021 Virginia Department…

2021 Virginia Department of Taxation Rulings (Part 1)

During 2021, the Virginia Department of Taxation has released many rulings and appeal decisions. As usual, most of what is posted is not terribly notable. However, I have already written about one release that is notable here. As for the rest that ha… Read More
Read More
Smart industry robot arms for digital factory production technology

2020 Virginia Department of Taxation Rulings (Part 3)

On its website, the Virginia Department of Taxation has released several rulings and appeal decisions. For the final part of 2020, there were several numerical gaps. Those gaps led me to wait for this update to see if those rulings would be released… Read More
Read More
Virginia Local Government…

Virginia Local Government Wants to Tax PPP Loan Proceeds

In my last blog, I highlighted the fact that the City of Richmond has a tax revenue shortfall. Now thanks to an advisory opinion request, a Virginia local government has shown how far it is willing to go for tax revenue. A Virginia local government (… Read More
Read More
The Importance of Adminis…

The Importance of Administrative Tax Appeals

In Virginia, the current pandemic has increased the importance of administrative tax appeals. Why? There are two overriding reasons. First, it is logical that state and local governments will be more aggressive when it comes to tax audits. Local gove… Read More
Read More
2020 Virginia Department…

2020 Virginia Department of Taxation Rulings (Part 2)

On its website, the Virginia Department of Taxation has released several rulings and appeal decisions. Due to this crazy year and some personnel changes at the Virginia Department of Taxation, the rulings and appeal decisions have been released in ba… Read More
Read More
2020 Virginia Department…

2020 Virginia Department of Taxation Rulings (Part 1)

On its website, the Virginia Department of Taxation has released several rulings and appeal decisions. There has understandably been a delay to the posting of many rulings. Most of what has been posted is not terribly notable. However a few of these… Read More
Read More

Contact Us

  • This field is for validation purposes and should be left unchanged.

Tax Law Blog

2022 Virginia Legislation…
May 2nd, 2022
Even though the Virginia General Assembly is not done considering tax issues for the year, a number of bills have been enacted that make changes to the Code of Virginia in areas concerning taxes. A summary of the legislation can be found here. Most o…
2022 Virginia Tax Legisla…
March 18th, 2022
In January, I wrote about various pieces of tax legislation that were introduced in the 2022 session of the Virginia General Assembly. Now the session has adjourned and will be reconvened to handle the budget for the upcoming biennium as well as nume…
What is “use” for cor…
February 14th, 2022
The Supreme Court of Virginia issued an opinion in Virginia Department of Taxation v. R.J. Reynolds Tobacco Co., Record No. 201263 (February 10, 2022). This case concerned what is considered property for corporate income tax apportionment purposes. C…

Read More Blog Entries