Document # Public Document # Document Type Date Issued 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
14-45 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.
14-37 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
14-2 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
14-35 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.
14-30 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
14-29 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
14-28 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.
14-24 14-24 Rulings of the Tax Commissioner 02/27/2014 Tax Commissioner is not required to waive the transfer fee based on erroneous telephonic advice.
14-26 14-26 Rulings of the Tax Commissioner 02/27/2014 Taxpayers would not abandon their current domiciles and would not be considered domiciliary residents of Virginia