Document # Public Document # Document Type Date Issued Description
23-2 23-2 Rulings of the Tax Commissioner 01/06/2023 Exemption: Pollution Control Equipment - Restrictions in Notice of Sales Tax Exemption
22-164 22-164 Rulings of the Tax Commissioner 12/30/2022 Definite Place of Business: Government Facilities - Continuous Services at A Federal Military Base
Gross Receipts : Situs - Services
Administration: Authority to Impose Tax - Federal Area included in City; Discriminatory Enforcement - Beyond the Scope of the Local Appeals Process
Officer In Compromise - Locality Discretion
22-160 22-160 Rulings of the Tax Commissioner 12/30/2022 Assessment: Estimated - Best info available
Sales : Convenience Store; Non-Food Sales, Credit for Tax Paid, Exempt Sales, Phone Cards
Offer in Compromise : Doubtful Collectability
22-162 22-162 Rulings of the Tax Commissioner 12/30/2022 Administration : Appeal - Reconsideration Requirements; Assessments - Interest
Converted Assessment : Responsible Officer
22-141 22-141 Rulings of the Tax Commissioner 09/28/2022 Residency: Domicile - Failure to Abandon
Administration: Written Advice - Requirements for Reliance
22-142 22-142 Rulings of the Tax Commissioner 09/28/2022 Residency: Domicile - Failure to Abandon
Credit: Tax Paid To Another State - Louisiana
22-122 22-122 Rulings of the Tax Commissioner 08/03/2022 Statute of Limitations - Taxpayer did not file a timely appeal
22-120 22-120 Rulings of the Tax Commissioner 07/21/2022 Administration: Appeal - Jurisdiction, Pending More Than One Year, Subsequent Negotiations
22-117 22-117 Rulings of the Tax Commissioner 07/21/2022 Exemptions: Computer Software
Deductions: Out-of-State
22-113 22-113 Rulings of the Tax Commissioner 06/21/2022 Administration: Appeal - Process for Refund Claims, Jurisdiction
22-112 22-112 Rulings of the Tax Commissioner 06/09/2022 Administration; Assessment - Official Notice, Appeals - 90 Day Period of Limitations
22-99 22-99 Rulings of the Tax Commissioner 06/01/2022 Exemption : Media - Direct mailing, Printing, Services, Out of state printer sending direct mail to end users in Virginia
22-101 22-101 Rulings of the Tax Commissioner 06/01/2022 Exemption : Certificates - Failure to obtain an exemption certificate at the time of sale; Services - taxable services in connection with the sale of tangible personal property
Administration : Audit Methodology - Sampling Technique, Burden of Proof
22-95 22-95 Rulings of the Tax Commissioner 05/11/2022 Exemption : Service - True Object Test, Repair or Maintenance - Saw Sharpening
21-171 Rulings of the Tax Commissioner 05/11/2022 Court Case : Exemption - Software, Equipment (Internet Service Provider Broadcasting and Amplification), Services
Administration : Interest - Refund
22-88 22-88 Rulings of the Tax Commissioner 05/05/2022 Sales or Use : Real Property vs. Tangible Personal Property:
Exemption : Sale for Resale -Exemption Certificates, Shipping, Services
22-89 22-89 Rulings of the Tax Commissioner 05/05/2022 Administration: Documentation - Unavailable Evidence
22-91 22-91 Rulings of the Tax Commissioner 05/05/2022 Residency : Part Year - Filing Requirements
Administration: Returns - Proper Return
22-84 22-84 Rulings of the Tax Commissioner 04/28/2022 Administration: Taxpayer Records - Failure to Retain or Provide Documentation
22-86 22-86 Rulings of the Tax Commissioner 04/28/2022 Exemption : Durable Medical Devices - Bulk Purchases
Administration : Appeal - Reliance on Previous Audit
22-7 22-81 Tax Bulletins 04/22/2022 Additional Sales and Use Tax In City of Danville
22-79 22-79 Rulings of the Tax Commissioner 04/19/2022 Credit: Research and Development - Deadline. No Postmark
22-71 22-71 Rulings of the Tax Commissioner 04/13/2022 Administration : Appeal - Filing Requirements, Deadline for Filing
22-69 22-69 Rulings of the Tax Commissioner 04/13/2022 Exemptions: Resale Certificates - Standard of Review, Date Requirement; Administration :Audit - Penalty, Compliance Ratio
22-70 22-70 Rulings of the Tax Commissioner 04/13/2022 Exemption : Durable Medical Equipment - On Behalf of Individual, Bulk Purchases, Nonprofit Medical Facilities, Consignment