Document # Public Document # Document Type Date Issued Description
17-171 17-171 Rulings of the Tax Commissioner 09/20/2017 Extension & Penalty Waiver for Victims of Hurricane Irma
17-12 17-171 Tax Bulletins 09/20/2017 Extension & Penalty Waiver for Victims of Hurricane Irma
17-166 17-166 Rulings of the Tax Commissioner 09/14/2017 Extension & Penalty Waiver for Victims of Hurricane Harvey
17-10 17-166 Tax Bulletins 09/14/2017 Extension & Penalty Waiver for Victims of Hurricane Harvey
17-163 17-163 Rulings of the Tax Commissioner 09/13/2017 Cable Television, High Speed Internet, Voice Over IP, Mixed Use Equipment, Testing Equipment, Cable Conduit
17-162 17-162 Rulings of the Tax Commissioner 09/11/2017 Consolidated Returns, Nexus, Income From Virginia Sources
17-157 17-157 Rulings of the Tax Commissioner 09/08/2017 Manufacturing Exemptions, Printing Services
17-151 17-151 Rulings of the Tax Commissioner 08/24/2017 Taxpayer has not provided documentation to support its contention that the assessment of tax is incorrect
17-141 17-141 Rulings of the Tax Commissioner 08/01/2017 Taxpayer not held liable as a responsible officer of the Corporation
17-105 17-105 Rulings of the Tax Commissioner 06/21/2017 Taxpayer is not a responsible officer as defined in Va. Code § 58.1-1813.
17-99 17-99 Rulings of the Tax Commissioner 06/20/2017 2017 LEGISLATIVE SUMMARY
17-98 17-98 Rulings of the Tax Commissioner 06/12/2017 GUIDELINES FOR RETAIL SALES AND USE TAX REFUND CLAIM PROCEDURES
17-94 17-94 Rulings of the Tax Commissioner 06/09/2017 Gross receipts from Internet access services
17-90 17-90 Rulings of the Tax Commissioner 06/08/2017 Once a determination of the Department has been appealed to a circuit court, the correctness of any challenged assessment becomes a matter for the court to decide.
17-76 17-76 Rulings of the Tax Commissioner 05/23/2017 Every resident estate or trust is required to file a Virginia fiduciary income tax return if it is required to file a federal income tax return or it has any Virginia taxable income.
17-62 17-62 Rulings of the Tax Commissioner 05/10/2017 Taxpayer accepted in good faith resale certificates of exemption from its customers.
17-47 17-47 Rulings of the Tax Commissioner 04/06/2017 The burden of proving that the assessment is incorrect is upon the Taxpayer
17-42 17-42 Rulings of the Tax Commissioner 04/03/2017 Recyclable Materials Processing Equipment Tax Credit Guidelines
17-41 17-41 Rulings of the Tax Commissioner 03/29/2017 Commercial domicile; Insufficient documentation provided
17-36 17-36 Rulings of the Tax Commissioner 03/28/2017 Virginia retail sales and use tax application to the sale of textbooks by independent retailers to colleges and other institutions of learning.
17-27 17-27 Rulings of the Tax Commissioner 03/17/2017 Communications Sales and Use Tax Trust Fund distributions.
17-14 17-14 Rulings of the Tax Commissioner 03/10/2017 Taxpayer should properly be classified as a financial services business for Virginia BPOL tax purposes.
17-16 17-16 Rulings of the Tax Commissioner 03/10/2017 County may have relied on inaccurate information when determining the value of the inventory.
17-19 17-19 Rulings of the Tax Commissioner 03/02/2017 VERIZON ONLINE LLC
v. Record No. 151955
JOSEPH A. HORBAL, COMMISSIONER OF THE REVENUE FOR CHESTERFIELD COUNTY
16-215 16-215 Rulings of the Tax Commissioner 12/16/2016 Food Crop Donation Tax Credit Guidelines