Document # Public Document # Document Type Date Issued Description
15-132 15-132 Rulings of the Tax Commissioner 06/25/2015 IMPORTANT INFORMATION REGARDING THE FOREST PRODUCTS TAX
15-124 15-124 Rulings of the Tax Commissioner 06/24/2015 In order to verify how much of the husband's basic military pay was eligible for the subtraction, it will be necessary to review his leave and earnings statements for the taxable year together with his military W-2 and active duty orders.
15-125 15-125 Rulings of the Tax Commissioner 06/24/2015 Taxpayers were taxable as domiciliary residents of Virginia for the 2011 taxable year
15-122 15-122 Rulings of the Tax Commissioner 06/24/2015 The summary reports provided by the Taxpayer to complete the sales tax returns were not adequate to determine that the tax was overpaid to the Department.
15-126 15-126 Rulings of the Tax Commissioner 06/24/2015 Taxpayer has failed to provide the requested information, there is no basis to revise the assessment.
15-123 15-123 Rulings of the Tax Commissioner 06/24/2015 Taxpayer did not file his Form 763-S until well after the statute of limitations had expired.
15-120 15-120 Rulings of the Tax Commissioner 06/23/2015 Land Preservation Tax Credit
15-121 15-121 Rulings of the Tax Commissioner 06/23/2015 Guidance regarding the process by which the City may obtain recognition that it qualifies for the sales and use tax revenue entitlement for an arena or other qualifying facility
15-119 15-119 Rulings of the Tax Commissioner 06/23/2015 2015 LEGISLATIVE SUMMARY
15-117 15-117 Rulings of the Tax Commissioner 06/16/2015 Assessed use tax on various untaxed purchases;Research and development exemption.
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.
15-118 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.
15-115 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
15-113 15-113 Rulings of the Tax Commissioner 06/15/2015 Qualified Equity and Subordinated Debt Investments Tax Credit
15-112 15-112 Rulings of the Tax Commissioner 06/15/2015 Qualified Equity and Subordinated Debt Investments Tax Credit
15-111 15-111 Rulings of the Tax Commissioner 06/09/2015 Third Quarter Interest Rates
15-4 15-111 Tax Bulletins 06/09/2015 Third Quarter Interest Rates
15-3 15-3 Rulings of the Tax Commissioner 06/02/2015 Exception to Virginia’s filing frequency for employer withholding.
15-3 15-110 Tax Bulletins 06/02/2015 Exception to Virginia’s filing frequency for employer withholding.
15-109 15-109 Rulings of the Tax Commissioner 05/29/2015 Out-of-State Credit - Part-Year Residents
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.
15-107 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
15-102 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.