Document # Public Document # Document Type Date Issued Description
14-79 14-79 Rulings of the Tax Commissioner 05/30/2014 Lump sum nonqualified pension distribution
14-81 14-81 Rulings of the Tax Commissioner 05/30/2014 Interstate commerce exception to Virginia sales tax
14-73 14-73 Rulings of the Tax Commissioner 05/28/2014 Out-of-State Tax Credit and Gambling Winnings from Slot Machines
14-67 14-67 Rulings of the Tax Commissioner 05/20/2014 Taxpayer should file a 2009 Form 760PY
14-60 14-60 Rulings of the Tax Commissioner 04/30/2014 Taxpayer did not provide needed information/Royalties
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
14-52 14-52 Rulings of the Tax Commissioner 04/15/2014 Exemption applicable to the sale of small quantities of propane gas
14-43 14-43 Rulings of the Tax Commissioner 03/21/2014 Consuming contractor/Retailer? Out of state place of business
14-42 14-42 Rulings of the Tax Commissioner 03/20/2014 Taxation of software sales to manufacturing businesses/Cloud computing.
14-39 14-39 Rulings of the Tax Commissioner 03/19/2014 Sufficient employer withholding was remitted to the cover the pass-through entity withholding
14-35 14-35 Rulings of the Tax Commissioner 03/18/2014 Taxpayers were responsible for income tax resulting from their proportional share of VALLC's
14-31 14-31 Rulings of the Tax Commissioner 03/05/2014 Taxpayer is permitted a deduction for gross receipts attributable to business conducted in other states
14-29 14-29 Rulings of the Tax Commissioner 03/05/2014 Taxpayer is permitted a deduction for gross receipts attributable to business conducted in other states
14-30 14-30 Rulings of the Tax Commissioner 03/05/2014 Taxpayer is permitted a deduction for gross receipts attributable to business conducted in other states
14-28 14-28 Rulings of the Tax Commissioner 03/04/2014 Assessed for underreporting sales and failure to withhold income tax from employee
14-19 14-19 Rulings of the Tax Commissioner 02/25/2014 Assessed sales tax on untaxed sales of prepaid telephone access cards
14-9 14-9 Rulings of the Tax Commissioner 01/27/2014 Exemption for room rentals of more than ninety continuous days
14-3 14-3 Rulings of the Tax Commissioner 01/13/2014 Propane gas used for food grills or to heat houses qualify for the domestic consumption exemption.
13-240 13-240 Rulings of the Tax Commissioner 12/27/2013 Virginia Fuels Wholesale Sales Tax; VFD does not qualify for exemption provided in Va. Code § 58.1-2226
13-232 13-232 Rulings of the Tax Commissioner 12/18/2013 Out-of-state tax credit is not applicable for the taxes paid to India.
13-223 13-223 Rulings of the Tax Commissioner 12/13/2013 Diagnostic charges are tax exempt when they are not provided in connection with the sale of tangible personal property
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
13-204 13-204 Rulings of the Tax Commissioner 11/01/2013 Retailer vs. Contractor
13-183 13-183 Rulings of the Tax Commissioner 10/18/2013 Out-of-state dealer and registered to collect the Virginia use tax.