Document # Public Document # Document Type Date Issued Description
14-186 14-186 Rulings of the Tax Commissioner 12/09/2014 2015 First Quarter Interest Rates
14-8 14-186 Tax Bulletins 12/09/2014 2015 First Quarter Interest Rates
14-185 14-185 Rulings of the Tax Commissioner 12/01/2014 H. B. 827 The new definition removes any property of cable television businesses from the "machinery and tools" category for local taxation. Tuners and converters used in the cable television business, previously subject to local taxation, have been defined as intangible personal property by this amendment.
14-184 14-184 Rulings of the Tax Commissioner 12/01/2014 Taxpayer was not a resident of Virginia for the taxable year and was not required to file a Virginia income tax return
14-183 14-183 Rulings of the Tax Commissioner 12/01/2014 Items used indirectly in production are taxable.
14-182 14-182 Rulings of the Tax Commissioner 11/25/2014 Countertops and glass walls were fixtures to realty, not tangible personal property subject to the BTPP tax.
14-181 14-181 Rulings of the Tax Commissioner 11/21/2014 axpayer paid taxes to State A on earned income that was also subject to tax in Virginia, the credit for taxes paid to State A has been allowed.
14-180 14-180 Rulings of the Tax Commissioner 11/14/2014 Sales made without a prescription or work-order by a licensed physician would be subject to the Virginia retail sales and use tax.
14-179 14-179 Rulings of the Tax Commissioner 10/24/2014 Application of the Virginia retail sales and use tax to the lease and maintenance of tangible personal property
14-178 14-178 Rulings of the Tax Commissioner 10/23/2014 Develops, manufactures and markets software-driven medical technology:Untaxed charges
14-176 14-176 Rulings of the Tax Commissioner 10/17/2014 Reconciliation Adjustments/Fixed Assets/Computation of Tax
14-177 14-177 Rulings of the Tax Commissioner 10/17/2014 Period of limitations for collecting taxes
14-7 14-174 Tax Bulletins 10/07/2014 Virginia Income Tax Treatment of Same-Sex Marriage
14-173 14-173 Rulings of the Tax Commissioner 10/07/2014 Assessment issued for untaxed items
14-7 14-174 Tax Bulletins 10/07/2014 Virginia Income Tax Treatment of Same-Sex Marriage
14-174 14-174 Rulings of the Tax Commissioner 10/07/2014 Virginia Legal History Regarding Same-Sex Marriage
14-165 14-165 Rulings of the Tax Commissioner 10/06/2014 Taxpayer and Virginia company were not the same legal entity subject to tax.
14-054 Attorney General's Opinion 10/03/2014 in order to qualify for the tax exemption afforded meals sold as part of a fundraising activity, the meals must be sold by the qualifying entity
14-038 Attorney General's Opinion 10/01/2014 Applicable Law and Discussion
14-172 14-172 Rulings of the Tax Commissioner 09/24/2014 Tax on capital expenditures for a plant expansion and renovation, Exemptions
14-171 14-171 Rulings of the Tax Commissioner 09/23/2014 2014 Fourth Quarter Interest Rates
14-6 14-171 Tax Bulletins 09/23/2014 2014 Fourth Quarter Interest Rates
14-168 14-168 Rulings of the Tax Commissioner 09/12/2014 Adjustments to carryback net operating losses (NOLs)
14-170 14-170 Rulings of the Tax Commissioner 09/12/2014 Land Preservation Tax Credit
14-169 14-169 Rulings of the Tax Commissioner 09/12/2014 Donation did not qualify for the Credit