Document # Public Document # Document Type Date Issued Description
14-99 14-99 Rulings of the Tax Commissioner 07/02/2014 Domicile
15--58 15-58 Rulings of the Tax Commissioner 04/03/2015 Taxpayer incorrectly claimed a credit for income tax paid to another state.
15-1 15-22 Tax Bulletins 02/19/2015 IMPORTANT INFORMATION REGARDING 2014 VIRGINIA INCOME TAX RETURNS
15-1 15-1 Rulings of the Tax Commissioner 01/07/2015 Individual and corporate income tax credit for certain taxpayers that incur Virginia qualified research and development expenses
15-10 15-10 Rulings of the Tax Commissioner 01/12/2015 Mandatory gratuity or service charges in excess of the statutory limit of 20% are taxable.
15-100 15-100 Rulings of the Tax Commissioner 05/11/2015 Department of Energy did not purchase, use or consume the materials that are at issue. The purchases were made by the Taxpayer for its use or consumption in the performance of real property contract work and do not qualify for exemption.
15-101 15-101 Rulings of the Tax Commissioner 05/12/2015 The Taxpayer maintains that its Shakes are eligible for a different tax rate based on “special dietary foods"
15-102 15-102 Rulings of the Tax Commissioner 05/12/2015 Virginia Code provides that any dealer who fails to collect the tax on taxable sales becomes liable for and must pay the tax himself.
15-103 15-103 Rulings of the Tax Commissioner 05/12/2015 Cable TV converters are intangible property exempt from BTPP tax.
15-104 15-104 Rulings of the Tax Commissioner 05/12/2015 Taxable out of state pension
15-105 15-105 Rulings of the Tax Commissioner 05/12/2015 Jurisdiction to hear appeal denied - Commissioner of the Revenue to correct assessments consistent with local determination.
15-106 15-106 Rulings of the Tax Commissioner 05/12/2015 Direct Payment Permits: Mining exemptions:Assessed use tax on untaxed purchases of materials and supplies used to perform contract work
15-107 15-107 Rulings of the Tax Commissioner 05/15/2015 Taxpayer’s wage income was exempt from Virginia taxation pursuant to Virginia's reciprocal agreement with West Virginia
15-108 15-108 Rulings of the Tax Commissioner 05/15/2015 Absent statutory authority, the Department cannot extend the time established by law to claim or transfer any unused Land Preservation Tax Credit.
15-109 15-109 Rulings of the Tax Commissioner 05/29/2015 Out-of-State Credit - Part-Year Residents
15-11 15-11 Rulings of the Tax Commissioner 01/12/2015 Taxpayer failed to file Virginia withholding tax returns
15-111 15-111 Rulings of the Tax Commissioner 06/09/2015 Third Quarter Interest Rates
15-112 15-112 Rulings of the Tax Commissioner 06/15/2015 Qualified Equity and Subordinated Debt Investments Tax Credit
15-113 15-113 Rulings of the Tax Commissioner 06/15/2015 Qualified Equity and Subordinated Debt Investments Tax Credit
15-114 15-114 Rulings of the Tax Commissioner 06/16/2015 Parking charges associated with the sale of accommodations are subject to the retail sales tax.
15-115 15-115 Rulings of the Tax Commissioner 06/16/2015 Taxpayer must be sure to state and label exempt shipping charges separately from taxable handling charges.
15-116 15-116 Rulings of the Tax Commissioner 06/16/2015 The Department does not have the authority to issue a refund outside of the three-year statute of limitations
15-117 15-117 Rulings of the Tax Commissioner 06/16/2015 Assessed use tax on various untaxed purchases;Research and development exemption.
15-118 15-118 Rulings of the Tax Commissioner 06/16/2015 The purchase of software included the exchange of tangible personal property, thus rendering the transaction taxable.
15-119 15-119 Rulings of the Tax Commissioner 06/23/2015 2015 LEGISLATIVE SUMMARY