Document # Public Document # Document Type Date Issued Description
14-127 14-127 Rulings of the Tax Commissioner 08/07/2014 Tax application to an equipment lease is no longer located in Virginia.
14-126 14-126 Rulings of the Tax Commissioner 07/30/2014 Guidelines and Rules for the Tobacco Products Tax
14-125 14-125 Rulings of the Tax Commissioner 07/28/2014 Valuation of conservation easement/Third party appraiser
14-123 14-123 Rulings of the Tax Commissioner 07/25/2014 Return filed outside the statute of limitations/Extensions
14-124 14-124 Rulings of the Tax Commissioner 07/25/2014 Taxpayer did not establish domicile in State B, not qualify for relief under the Servicemembers Civil Relief Act
14-122 14-122 Rulings of the Tax Commissioner 07/25/2014 Untaxed sales and purchases of tangible personal property
14-121 14-121 Rulings of the Tax Commissioner 07/24/2014 Internet-based services, definite place of business in the County
14-120 14-120 Rulings of the Tax Commissioner 07/24/2014 Taxpayer had not filed an amended Virginia income tax return as requested
14-118 14-118 Rulings of the Tax Commissioner 07/24/2014 Return not received filled electronically/ Records not kept by Taxpayer
14-119 14-119 Rulings of the Tax Commissioner 07/24/2014 Taxpayer had not filed an amended Virginia income tax return as requested.
14-115 14-115 Rulings of the Tax Commissioner 07/23/2014 Important Information Regarding the Annual Cap for the qualified equity and subordinated debt investments tax credit
14-5 14-115 Tax Bulletins 07/23/2014 Important Information Regarding the Annual Cap for the qualified equity and subordinated debt investments tax credit
14-117 14-117 Rulings of the Tax Commissioner 07/23/2014 Taxpayer properly classified as a business service provider
14-116 14-116 Rulings of the Tax Commissioner 07/22/2014 Underreported taxable sales
14-114 14-114 Rulings of the Tax Commissioner 07/18/2014 Cleaning chemicals do not meet the used directly requirement for exemption.
14-113 14-113 Rulings of the Tax Commissioner 07/18/2014 Taxpayers assert that they are not subject to tax by any government agency.
14-112 14-112 Rulings of the Tax Commissioner 07/17/2014 Subtraction for an annuity death benefit limits/insurance contracts issued as lump sum payments
14-107 14-107 Rulings of the Tax Commissioner 07/16/2014 Requirements to qualify for the death benefit subtraction payment not met
14-110 14-110 Rulings of the Tax Commissioner 07/16/2014 Taxpayer failed to file a complete appeal with regard to the taxable year at issue
14-017 Attorney General's Opinion 07/16/2014 A county and a town concurrently may assess tangible personal property taxes on business property located within the boundaries of both governmental entities.
14-109 14-109 Rulings of the Tax Commissioner 07/16/2014 Jobs Credit Subtraction/ Work Opportunity Credit
14-105 14-105 Rulings of the Tax Commissioner 07/16/2014 Assessment issued for untaxed sales and purchases
14-106 14-106 Rulings of the Tax Commissioner 07/16/2014 Assessed tax on untaxed sales and purchases of tangible personal property
14-111 14-111 Rulings of the Tax Commissioner 07/16/2014 Classified operations as a processor of agricultural products vs. manufacturer.
14-108 14-108 Rulings of the Tax Commissioner 07/16/2014 Resident,working elsewhere who has not abandoned residency continues to be subject to Virginia taxation.