Document # Public Document # Document Type Date Issued Description
17-7 17-138 Tax Bulletins 06/28/2017 SALES TAX TREATMENT OF AUTOMOBILE REPAIR SHOP SUPPLIES
17-138 17-138 Rulings of the Tax Commissioner 06/28/2017 SALES TAX TREATMENT OF AUTOMOBILE REPAIR SHOP SUPPLIES
17-113 17-113 Rulings of the Tax Commissioner 06/26/2017 Taxpayer that grew and sold its own farm products is exempt from the County's license fee and tax under Va. Code § 58.1-3703 C 2.
17-103 17-103 Rulings of the Tax Commissioner 06/21/2017 Sales and use tax collection responsibilities for online retailer located outside the state of Virginia, with a warehouse located in Virginia .
17-107 17-107 Rulings of the Tax Commissioner 06/21/2017 Taxpayers were eligible for the disability subtraction for the income reported by the insurance company on the W-2 Forms
17-111 17-111 Rulings of the Tax Commissioner 06/21/2017 Taxpayer failed to respond to the request for adequate documentation.
17-104 17-104 Rulings of the Tax Commissioner 06/21/2017 Sales and use tax collection responsibilities for online retailer located outside Virginia, with a warehouse located in Virginia .
17-108 17-108 Rulings of the Tax Commissioner 06/21/2017 Taxpayer claimed a subtraction for a long-term capital gain resulting from an investment in a qualified technology business without proper documentation.
17-112 17-112 Rulings of the Tax Commissioner 06/21/2017 2017 Third Quarter Interest Rates
17-105 17-105 Rulings of the Tax Commissioner 06/21/2017 Taxpayer is not a responsible officer as defined in Va. Code § 58.1-1813.
17-109 17-109 Rulings of the Tax Commissioner 06/21/2017 Taxpayers properly claimed the subtraction for death benefit payments.
17-102 17-102 Rulings of the Tax Commissioner 06/21/2017 Retail sales and use tax obligations - sales to Virginia customers via the Internet or through a fulfillment center located in Virginia.
17-6 17-112 Tax Bulletins 06/21/2017 2017 Third Quarter Interest Rates
17-106 17-106 Rulings of the Tax Commissioner 06/21/2017 Issues raised in initial appeal and requirements for reconsideration
17-110 17-110 Rulings of the Tax Commissioner 06/21/2017 The Taxpayer failed to provide adequate documentation to substantiate subtraction claimed for certain retirement income.
17-100 17-100 Rulings of the Tax Commissioner 06/20/2017 No evidence in the Department's records of written or verbal advice being provided by the Department to the Taxpayer,
17-99 17-99 Rulings of the Tax Commissioner 06/20/2017 2017 LEGISLATIVE SUMMARY
17-101 17-101 Rulings of the Tax Commissioner 06/20/2017 Assessment was properly converted to the Taxpayer under Va. Code § 58.1-1813.
17-98 17-98 Rulings of the Tax Commissioner 06/12/2017 GUIDELINES FOR RETAIL SALES AND USE TAX REFUND CLAIM PROCEDURES
17-97 17-97 Rulings of the Tax Commissioner 06/12/2017 The Servicemembers Civil Relief Act
17-94 17-94 Rulings of the Tax Commissioner 06/09/2017 Gross receipts from Internet access services
17-91 17-91 Rulings of the Tax Commissioner 06/09/2017 Department's pro-rata approach that accurately reflects the nature of a distribution from a retirement plan should be used.
17-95 17-95 Rulings of the Tax Commissioner 06/09/2017 Calculation of BPOL tax - estimate of gross receipts for first year of business
17-92 17-92 Rulings of the Tax Commissioner 06/09/2017 The statutes are clear and do not provide any discretion to allow for a refund beyond the statute of limitations.
17-96 17-96 Rulings of the Tax Commissioner 06/09/2017 Filing extensions and other tax benefits to members of the Armed Forces serving in combat zones.