Document # Public Document # Document Type Date Issued Description
15-9 15-9 Rulings of the Tax Commissioner 01/12/2015 Private country club; Mandatory Service Charges; Minimum Quarterly Charges; Fertilizer Reimbursements.
14-194 14-194 Rulings of the Tax Commissioner 12/29/2014 Programs offered by the Virginia College Savings Plan ("VCSP")
14-180 14-180 Rulings of the Tax Commissioner 11/14/2014 Sales made without a prescription or work-order by a licensed physician would be subject to the Virginia retail sales and use tax.
14-179 14-179 Rulings of the Tax Commissioner 10/24/2014 Application of the Virginia retail sales and use tax to the lease and maintenance of tangible personal property
14-176 14-176 Rulings of the Tax Commissioner 10/17/2014 Reconciliation Adjustments/Fixed Assets/Computation of Tax
14-165 14-165 Rulings of the Tax Commissioner 10/06/2014 Taxpayer and Virginia company were not the same legal entity subject to tax.
14-160 14-160 Rulings of the Tax Commissioner 09/02/2014 Sales factor/Taxpayer design/builds equipment to be installed on U. S. Naval vessel.
14-152 14-152 Rulings of the Tax Commissioner 08/28/2014 Tangible personal property to furnish apartment for lease or rental would be taxable to the Taxpayer at the time of purchase.
14-156 14-156 Rulings of the Tax Commissioner 08/28/2014 Burden of proof on Taxpayer to show it was not a resident of State X
14-148 14-148 Rulings of the Tax Commissioner 08/27/2014 No clear and cogent evidence that an alternative method of allocation and apportionment is appropriate.
14-145 14-145 Rulings of the Tax Commissioner 08/26/2014 Developer and manufacturer of prescription drugs/Recruits participants for clinical trials
14-139 14-139 Rulings of the Tax Commissioner 08/12/2014 Retail sales and use tax applied to sales to Virginia customers by an out-of-state company
14-130 14-130 Rulings of the Tax Commissioner 08/07/2014 Cable services/High-speed Internet, to residential and commercial customers
14-127 14-127 Rulings of the Tax Commissioner 08/07/2014 Tax application to an equipment lease is no longer located in Virginia.
14-133 14-133 Rulings of the Tax Commissioner 08/07/2014 Reciprocity/ Virginia law, limits compensation of remuneration paid to employees.
14-126 14-126 Rulings of the Tax Commissioner 07/30/2014 Guidelines and Rules for the Tobacco Products Tax
14-116 14-116 Rulings of the Tax Commissioner 07/22/2014 Underreported taxable sales
14-105 14-105 Rulings of the Tax Commissioner 07/16/2014 Assessment issued for untaxed sales and purchases
14-97 14-97 Rulings of the Tax Commissioner 07/01/2014 2014 Legislative Summary
14-97 14-97 Legislative Summaries 07/01/2014 2014 Legislative Summary
14-93 14-93 Rulings of the Tax Commissioner 06/19/2014 Land Preservation Tax Credit, Statute of Limitations
14-92 14-92 Rulings of the Tax Commissioner 06/16/2014 Internet Service Provider (ISP) Exemption
14-89 14-89 Rulings of the Tax Commissioner 06/10/2014 Consumer of the purchases at issue and is liable for tax government exemption does not apply
14-88 14-88 Rulings of the Tax Commissioner 06/10/2014 Taxpayer failed to file Virginia income tax returns.
14-81 14-81 Rulings of the Tax Commissioner 05/30/2014 Interstate commerce exception to Virginia sales tax