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Tax Type

Document #	Public Document #	Document Type	Date Issued Sort ascending	Description
14-164	14-164	Rulings of the Tax Commissioner	09/09/2014	Taxpayer cannot be held liable for the tax assessed in the audit on sales made by the Maryland company.
14-166	14-166	Rulings of the Tax Commissioner	09/09/2014	No evidence to suggest that two entities were the same or even related entities.
14-163	14-163	Rulings of the Tax Commissioner	09/08/2014	Tax credit for the income taxes paid to the other states
14-162	14-162	Rulings of the Tax Commissioner	09/03/2014	Service Members Civil Relief Act
14-161	14-161	Rulings of the Tax Commissioner	09/03/2014	Business buys/sells/ maintains ground support equipment parts, etc. to airlines.
14-161	14-161	Rulings of the Tax Commissioner	09/03/2014	Business buys/sells/ maintains ground support equipment parts, etc. to airlines.
14-160	14-160	Rulings of the Tax Commissioner	09/02/2014	Sales factor/Taxpayer design/builds equipment to be installed on U. S. Naval vessel.
14-156	14-156	Rulings of the Tax Commissioner	08/28/2014	Burden of proof on Taxpayer to show it was not a resident of State X
14-151	14-151	Rulings of the Tax Commissioner	08/28/2014	Agricultural sales tax exemption
14-154	14-154	Rulings of the Tax Commissioner	08/28/2014	Sales tax was not charged/and collected on sales and purchases or use tax accrued and paid to the Department
14-152	14-152	Rulings of the Tax Commissioner	08/28/2014	Tangible personal property to furnish apartment for lease or rental would be taxable to the Taxpayer at the time of purchase.
14-158	14-158	Rulings of the Tax Commissioner	08/28/2014	Virginia payroll factor/VEC
14-159	14-159	Rulings of the Tax Commissioner	08/28/2014	Taxpayer changed it's domiciliary residence to Country A in 2008
14-155	14-155	Rulings of the Tax Commissioner	08/28/2014	Department retains the authority to adjust the FAGI and itemized deductions
14-153	14-153	Rulings of the Tax Commissioner	08/28/2014	Taxpayer is in the waste collection business and recycles paper and metal waste
14-157	14-157	Rulings of the Tax Commissioner	08/28/2014	Taxpayer/VALLC failed to timely file Virginia income tax returns for the taxable years
14-148	14-148	Rulings of the Tax Commissioner	08/27/2014	No clear and cogent evidence that an alternative method of allocation and apportionment is appropriate.
14-149	14-149	Rulings of the Tax Commissioner	08/27/2014	Claim for refund was made prior to the expiration of the statute of limitations.
14-150	14-150	Rulings of the Tax Commissioner	08/27/2014	Exempt service charges must be separately stated to qualify for exemption/ Mandatory gratuity charges
14-146	14-146	Rulings of the Tax Commissioner	08/26/2014	Reimbursements of expenses were gross receipts subject to the BPOL tax
14-147	14-147	Rulings of the Tax Commissioner	08/26/2014	Statutory method of valuing the machinery and tools/Fair market value
14-145	14-145	Rulings of the Tax Commissioner	08/26/2014	Developer and manufacturer of prescription drugs/Recruits participants for clinical trials
14-144	14-144	Rulings of the Tax Commissioner	08/26/2014	Taxpayer places vending machines with both nonprofit and for-profit operations
14-143	14-143	Rulings of the Tax Commissioner	08/26/2014	Refund requested from erroneously paid Virginia sales tax to two vendors
14-175	14-175	Rulings of the Tax Commissioner	08/22/2014	Court Case

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