Document # Public Document # Document Type Date Issued Description
15-112 15-112 Rulings of the Tax Commissioner 06/15/2015 Qualified Equity and Subordinated Debt Investments Tax Credit
15-113 15-113 Rulings of the Tax Commissioner 06/15/2015 Qualified Equity and Subordinated Debt Investments Tax Credit
15-4 15-111 Tax Bulletins 06/09/2015 Third Quarter Interest Rates
15-111 15-111 Rulings of the Tax Commissioner 06/09/2015 Third Quarter Interest Rates
15-3 15-110 Tax Bulletins 06/02/2015 Exception to Virginia’s filing frequency for employer withholding.
15-3 15-3 Rulings of the Tax Commissioner 06/02/2015 Exception to Virginia’s filing frequency for employer withholding.
15-109 15-109 Rulings of the Tax Commissioner 05/29/2015 Out-of-State Credit - Part-Year Residents
15-107 15-107 Rulings of the Tax Commissioner 05/15/2015 Taxpayer’s wage income was exempt from Virginia taxation pursuant to Virginia's reciprocal agreement with West Virginia
15-108 15-108 Rulings of the Tax Commissioner 05/15/2015 Absent statutory authority, the Department cannot extend the time established by law to claim or transfer any unused Land Preservation Tax Credit.
15-104 15-104 Rulings of the Tax Commissioner 05/12/2015 Taxable out of state pension
15-106 15-106 Rulings of the Tax Commissioner 05/12/2015 Direct Payment Permits: Mining exemptions:Assessed use tax on untaxed purchases of materials and supplies used to perform contract work
15-101 15-101 Rulings of the Tax Commissioner 05/12/2015 The Taxpayer maintains that its Shakes are eligible for a different tax rate based on “special dietary foods"
15-102 15-102 Rulings of the Tax Commissioner 05/12/2015 Virginia Code provides that any dealer who fails to collect the tax on taxable sales becomes liable for and must pay the tax himself.
15-103 15-103 Rulings of the Tax Commissioner 05/12/2015 Cable TV converters are intangible property exempt from BTPP tax.
15-105 15-105 Rulings of the Tax Commissioner 05/12/2015 Jurisdiction to hear appeal denied - Commissioner of the Revenue to correct assessments consistent with local determination.
15-100 15-100 Rulings of the Tax Commissioner 05/11/2015 Department of Energy did not purchase, use or consume the materials that are at issue. The purchases were made by the Taxpayer for its use or consumption in the performance of real property contract work and do not qualify for exemption.
15-99 15-99 Rulings of the Tax Commissioner 05/11/2015 Taxpayers were actual residents of Virginia for the period in question, and for the entire 2011 taxable year.
15-97 15-97 Rulings of the Tax Commissioner 05/08/2015 Taxpayer's distribution is derived from a pension plan, the Taxpayer does not qualify for the death benefit subtraction
15-98 15-98 Rulings of the Tax Commissioner 05/08/2015 Return filed beyond the statute of limitations.
15-96 15-96 Rulings of the Tax Commissioner 05/08/2015 Department appropriately applied the underpayment penalty for the failure to pay estimated taxes, the extension penalty and the late payment penalty
15-95 15-95 Rulings of the Tax Commissioner 05/07/2015 Issues regarding the location of the performance of services are a matter of fact to be determined by the locality.
15-85 15-85 Rulings of the Tax Commissioner 05/07/2015 County failed to file its request for reconsideration within the 45-day limitations period
15-94 15-94 Rulings of the Tax Commissioner 05/05/2015 Statutory rules for determining the Virginia source income of a nonresident
15-93 15-93 Rulings of the Tax Commissioner 04/30/2015 Estate Tax Exemption to the Postponed Inheritance Tax
15-92 15-92 Rulings of the Tax Commissioner 04/30/2015 15% gratuity charges are below the taxable 20% mandatory gratuity threshold as set out in Va. Code § 58.1-602.