Document # Public Document # Document Type Date Issued Description
15-131 15-131 Rulings of the Tax Commissioner 06/25/2015 Electing Small Business Trust; Eligibility to Claim the Credit;Computation of Credit
15-5 15-132 Tax Bulletins 06/25/2015 IMPORTANT INFORMATION REGARDING THE FOREST PRODUCTS TAX
15-122 15-122 Rulings of the Tax Commissioner 06/24/2015 The summary reports provided by the Taxpayer to complete the sales tax returns were not adequate to determine that the tax was overpaid to the Department.
15-119 15-119 Rulings of the Tax Commissioner 06/23/2015 2015 LEGISLATIVE SUMMARY
15-116 15-116 Rulings of the Tax Commissioner 06/16/2015 The Department does not have the authority to issue a refund outside of the three-year statute of limitations
15-118 15-118 Rulings of the Tax Commissioner 06/16/2015 The purchase of software included the exchange of tangible personal property, thus rendering the transaction taxable.
15-114 15-114 Rulings of the Tax Commissioner 06/16/2015 Parking charges associated with the sale of accommodations are subject to the retail sales tax.
15-109 15-109 Rulings of the Tax Commissioner 05/29/2015 Out-of-State Credit - Part-Year Residents
15-102 15-102 Rulings of the Tax Commissioner 05/12/2015 Virginia Code provides that any dealer who fails to collect the tax on taxable sales becomes liable for and must pay the tax himself.
15-106 15-106 Rulings of the Tax Commissioner 05/12/2015 Direct Payment Permits: Mining exemptions:Assessed use tax on untaxed purchases of materials and supplies used to perform contract work
15-99 15-99 Rulings of the Tax Commissioner 05/11/2015 Taxpayers were actual residents of Virginia for the period in question, and for the entire 2011 taxable year.
15-100 15-100 Rulings of the Tax Commissioner 05/11/2015 Department of Energy did not purchase, use or consume the materials that are at issue. The purchases were made by the Taxpayer for its use or consumption in the performance of real property contract work and do not qualify for exemption.
15-88 15-88 Rulings of the Tax Commissioner 04/28/2015 State A return provided by the Taxpayers shows they did not request credit for the income tax paid to Virginia
15-83 15-83 Rulings of the Tax Commissioner 04/22/2015 GUIDELINES FOR THE ACCELERATED SALES TAX PAYMENT
15-80 15-80 Rulings of the Tax Commissioner 04/22/2015 The equipment at issue loses its identity as tangible personal property and becomes real property.
15-81 15-81 Rulings of the Tax Commissioner 04/22/2015 The Taxpayer failed to obtain valid certificates of exemption from its customers for the sample period.
15-74 15-74 Rulings of the Tax Commissioner 04/21/2015 The City determined that the Taxpayer had underpaid BPOL tax for the tax years at issue and issued assessments.
15-62 15-62 Rulings of the Tax Commissioner 04/15/2015 An audit resulted in the assessment of untaxed sales and purchases of tangible personal property.
15-61 15-61 Rulings of the Tax Commissioner 04/14/2015 North Carolina income at issue was not reported on a Schedule C, the border state credit would not apply.
15-41 15-41 Rulings of the Tax Commissioner 03/18/2015 Taxpayer does not agree with the audit methodology used to estimate the tax liability.
15-42 15-42 Rulings of the Tax Commissioner 03/18/2015 Taxpayer claims that the ABC audit is inaccurate and overstates the Taxpayer's alcoholic beverage sales.
15-43 15-43 Rulings of the Tax Commissioner 03/18/2015 Taxpayer was not required to charge and collect the sales tax from the Buyer
15-30 15-30 Rulings of the Tax Commissioner 02/24/2015 Out-of-State Deduction;Property Valuation;Contractors and Classification
15-24 15-24 Rulings of the Tax Commissioner 02/19/2015 Classification;Definite Place of Business;Situs — Gross Receipts
15-20 15-20 Rulings of the Tax Commissioner 02/17/2015 Gross Receipt; Refund Interest