Document # Public Document # Document Type Date Issued Description
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.
14-36 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."
14-37 14-37 Rulings of the Tax Commissioner 03/19/2014 Manufacturer/ Processor / Equipment that qualifies for the manufacturing exemption.
14-25 14-25 Rulings of the Tax Commissioner 02/27/2014 Taxpayer did not complete process of changing domicile and remained a resident.
14-26 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
14-19 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.
13-236 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
13-237 13-237 Rulings of the Tax Commissioner 12/19/2013 Provider of commercial/ residential reconstruction services contests audit
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
13-188 13-188 Rulings of the Tax Commissioner 10/18/2013 Motion Picture Production Tax Credit and Fringe Benefits
13-179 13-179 Rulings of the Tax Commissioner 10/11/2013 Taxpayer is not eligible for the Internet service equipment exemption.
13-175 13-175 Rulings of the Tax Commissioner 09/30/2013 Energy Star and WaterSense Sales Tax Holiday Guidelines
13-160 13-160 Rulings of the Tax Commissioner 08/13/2013 Assessed tax, penalties, and interest for failure to withhold taxes from employee wages
13-157 13-157 Rulings of the Tax Commissioner 08/08/2013 A natural gas production contractor manages the drilling and operation of natural gas wells.
13-153 13-153 Rulings of the Tax Commissioner 08/05/2013 Tax on underreported sales