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Tax Type

Document #	Public Document #	Document Type	Date Issued Sort ascending	Description
14-47	14-47	Rulings of the Tax Commissioner	04/02/2014	Net Operating Loss
14-49	14-49	Rulings of the Tax Commissioner	04/02/2014	Estates and Trusts
14-46	14-46	Rulings of the Tax Commissioner	04/02/2014	Taxpayers were not residents of Virginia for the taxable year at issue
14-48	14-48	Rulings of the Tax Commissioner	04/02/2014	Pass-Through Entities
14-45	14-45	Rulings of the Tax Commissioner	03/28/2014	Merchant Seamen: Virginia domiciled not completely abandoned
14-44	14-44	Rulings of the Tax Commissioner	03/24/2014	Leasehold interests; Recordation Tax
14-43	14-43	Rulings of the Tax Commissioner	03/21/2014	Consuming contractor/Retailer? Out of state place of business
14-41	14-41	Rulings of the Tax Commissioner	03/20/2014	Party Packages/Transactions involving the sale of admissions and tangible personal property are taxable.
14-42	14-42	Rulings of the Tax Commissioner	03/20/2014	Taxation of software sales to manufacturing businesses/Cloud computing.
14-2	14-40	Tax Bulletins	03/19/2014	2014 Second Quarter Interest Rates
14-38	14-38	Rulings of the Tax Commissioner	03/19/2014	Exemption applies to the lease agreement when the financial institution acts as the lessor of the rail cars. § 58.1-609.3 16
14-36	14-36	Rulings of the Tax Commissioner	03/19/2014	A taxpayer must file a complete appeal within 90 calendar days after the date of assessment."
14-39	14-39	Rulings of the Tax Commissioner	03/19/2014	Sufficient employer withholding was remitted to the cover the pass-through entity withholding
14-37	14-37	Rulings of the Tax Commissioner	03/19/2014	Manufacturer/ Processor / Equipment that qualifies for the manufacturing exemption.
14-40	14-40	Rulings of the Tax Commissioner	03/19/2014	2014 Second Quarter Interest Rates
14-35	14-35	Rulings of the Tax Commissioner	03/18/2014	Taxpayers were responsible for income tax resulting from their proportional share of VALLC's
13-077		Attorney General's Opinion	03/14/2014	Organization meets the criteria set forth in § 58.1-811(A)(14)
14-34	14-34	Rulings of the Tax Commissioner	03/10/2014	Taxpayers computed their NOL carrybacks and carryovers without regard to any Virginia NOLD modifications.
14-33	14-33	Rulings of the Tax Commissioner	03/07/2014	The State has the inherent and unlimited power of taxation unless restrained by its Constitution or the Constitution of the United States
14-32	14-32	Rulings of the Tax Commissioner	03/07/2014	Taxpayer is given the responsibility to compute, file and pay their own income tax.
14-29	14-29	Rulings of the Tax Commissioner	03/05/2014	Taxpayer is permitted a deduction for gross receipts attributable to business conducted in other states
14-31	14-31	Rulings of the Tax Commissioner	03/05/2014	Taxpayer is permitted a deduction for gross receipts attributable to business conducted in other states
14-30	14-30	Rulings of the Tax Commissioner	03/05/2014	Taxpayer is permitted a deduction for gross receipts attributable to business conducted in other states
14-28	14-28	Rulings of the Tax Commissioner	03/04/2014	Assessed for underreporting sales and failure to withhold income tax from employee
14-27	14-27	Rulings of the Tax Commissioner	02/28/2014	The fact that a particular software program has been approved by the Department is not meant to imply its computational accuracy.

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