Document # Public Document # Document Type Date Issued Description
17-6 17-112 Tax Bulletins 06/21/2017 2017 Third Quarter Interest Rates
17-106 17-106 Rulings of the Tax Commissioner 06/21/2017 Issues raised in initial appeal and requirements for reconsideration
17-110 17-110 Rulings of the Tax Commissioner 06/21/2017 The Taxpayer failed to provide adequate documentation to substantiate subtraction claimed for certain retirement income.
17-103 17-103 Rulings of the Tax Commissioner 06/21/2017 Sales and use tax collection responsibilities for online retailer located outside the state of Virginia, with a warehouse located in Virginia .
17-107 17-107 Rulings of the Tax Commissioner 06/21/2017 Taxpayers were eligible for the disability subtraction for the income reported by the insurance company on the W-2 Forms
17-100 17-100 Rulings of the Tax Commissioner 06/20/2017 No evidence in the Department's records of written or verbal advice being provided by the Department to the Taxpayer,
17-99 17-99 Rulings of the Tax Commissioner 06/20/2017 2017 LEGISLATIVE SUMMARY
17-101 17-101 Rulings of the Tax Commissioner 06/20/2017 Assessment was properly converted to the Taxpayer under Va. Code § 58.1-1813.
17-98 17-98 Rulings of the Tax Commissioner 06/12/2017 GUIDELINES FOR RETAIL SALES AND USE TAX REFUND CLAIM PROCEDURES
17-97 17-97 Rulings of the Tax Commissioner 06/12/2017 The Servicemembers Civil Relief Act
17-91 17-91 Rulings of the Tax Commissioner 06/09/2017 Department's pro-rata approach that accurately reflects the nature of a distribution from a retirement plan should be used.
17-95 17-95 Rulings of the Tax Commissioner 06/09/2017 Calculation of BPOL tax - estimate of gross receipts for first year of business
17-92 17-92 Rulings of the Tax Commissioner 06/09/2017 The statutes are clear and do not provide any discretion to allow for a refund beyond the statute of limitations.
17-96 17-96 Rulings of the Tax Commissioner 06/09/2017 Filing extensions and other tax benefits to members of the Armed Forces serving in combat zones.
17-93 17-93 Rulings of the Tax Commissioner 06/09/2017 Situs of gross receipts in order to claim the correct out-of-state deduction.
17-94 17-94 Rulings of the Tax Commissioner 06/09/2017 Gross receipts from Internet access services
17-88 17-88 Rulings of the Tax Commissioner 06/08/2017 Use tax was not computed and remitted on the labor charges.
17-89 17-89 Rulings of the Tax Commissioner 06/08/2017 Filing Requirements
17-90 17-90 Rulings of the Tax Commissioner 06/08/2017 Once a determination of the Department has been appealed to a circuit court, the correctness of any challenged assessment becomes a matter for the court to decide.
17-5 17-87 Tax Bulletins 06/07/2017 IMPORTANT INFORMATION REGARDING NEW ADMINISTRATIVE FEES
17-87 17-87 Rulings of the Tax Commissioner 06/07/2017 IMPORTANT INFORMATION REGARDING NEW ADMINISTRATIVE FEES
17-83 17-83 Rulings of the Tax Commissioner 06/02/2017 Collection of tax and remittance of tax to the Department.
17-84 17-84 Rulings of the Tax Commissioner 06/02/2017 Purchase of fencing
17-85 17-85 Rulings of the Tax Commissioner 06/02/2017 Taxpayer was not a “corporate officer” for purposes of converting the withholding tax assessments
17-82 17-82 Rulings of the Tax Commissioner 06/02/2017 Assessment of use taxes on untaxed purchases of equipment and supplies used in a wastepaper recycling operation.