Document # Public Document # Document Type Date Issued Description
14-80 14-80 Rulings of the Tax Commissioner 05/30/2014 The Service Members Civil Relief Act
14-67 14-67 Rulings of the Tax Commissioner 05/20/2014 Taxpayer should file a 2009 Form 760PY
14-64 14-64 Rulings of the Tax Commissioner 05/14/2014 Statute of limitations/Communications Sales and Use Tax
14-63 14-63 Rulings of the Tax Commissioner 05/12/2014 Statute of limitations/Burden of proof is on the Taxpayer to show assessment is erroneous
14-58 14-58 Rulings of the Tax Commissioner 04/28/2014 Guidelines for the Accelerated Sales Tax Payment
14-54 14-54 Rulings of the Tax Commissioner 04/23/2014 Taxability of transactions included in the Sales Exceptions list
14-47 14-47 Rulings of the Tax Commissioner 04/02/2014 Net Operating Loss
14-45 14-45 Rulings of the Tax Commissioner 03/28/2014 Merchant Seamen: Virginia domiciled not completely abandoned
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.
14-37 14-37 Rulings of the Tax Commissioner 03/19/2014 Manufacturer/ Processor / Equipment that qualifies for the manufacturing exemption.
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."
14-26 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
14-25 14-25 Rulings of the Tax Commissioner 02/27/2014 Taxpayer did not complete process of changing domicile and remained a resident.
14-19 14-19 Rulings of the Tax Commissioner 02/25/2014 Assessed sales tax on untaxed sales of prepaid telephone access cards
14-16 14-16 Rulings of the Tax Commissioner 02/11/2014 The Court FINDS that bidis are cigarettes under the definition of cigarette found in Va. Code § 3.2-4200
14-15 14-15 Rulings of the Tax Commissioner 02/03/2014 Indefinite Delivery Contract: True Object
14-14 14-14 Rulings of the Tax Commissioner 01/30/2014 Electronic document, programming, printing, direct mail, and online bill pay services.
14-4 14-4 Rulings of the Tax Commissioner 01/16/2014 Assessment of sales tax on untaxed sales of tangible personal property.
13-237 13-237 Rulings of the Tax Commissioner 12/19/2013 Provider of commercial/ residential reconstruction services contests audit
13-236 13-236 Rulings of the Tax Commissioner 12/19/2013 Seller of gaming-related items - video game console points cards, video game online memberships, and online points cards
13-219 13-219 Rulings of the Tax Commissioner 12/12/2013 Taxpayer did not report any income or gross receipts from his consulting business
13-206 13-206 Rulings of the Tax Commissioner 11/07/2013 Denied requests to abate assessment and the amounts garnished be refunded.
13-199 13-199 Rulings of the Tax Commissioner 10/31/2013 Tax on tangible personal property purchased with respect to floor repair services.
13-181 13-181 Rulings of the Tax Commissioner 10/18/2013 filings by the IRS does not prevent the Department from pursuing collection activity against the Taxpayer.
13-182 13-182 Rulings of the Tax Commissioner 10/18/2013 Cloud-based and hosted phone and other telecommunication services