Document # Public Document # Document Type Date Issued Description
14-167 14-167 Rulings of the Tax Commissioner 09/10/2014 Taxpayer failed to claim the full amount of the prepaid tuition deduction
14-167 14-167 Rulings of the Tax Commissioner 09/10/2014 Taxpayer failed to claim the full amount of the prepaid tuition deduction
14-167 14-167 Rulings of the Tax Commissioner 09/10/2014 Taxpayer failed to claim the full amount of the prepaid tuition deduction
14-164 14-164 Rulings of the Tax Commissioner 09/09/2014 Taxpayer cannot be held liable for the tax assessed in the audit on sales made by the Maryland company.
14-166 14-166 Rulings of the Tax Commissioner 09/09/2014 No evidence to suggest that two entities were the same or even related entities.
14-163 14-163 Rulings of the Tax Commissioner 09/08/2014 Tax credit for the income taxes paid to the other states
14-161 14-161 Rulings of the Tax Commissioner 09/03/2014 Business buys/sells/ maintains ground support equipment parts, etc. to airlines.
14-161 14-161 Rulings of the Tax Commissioner 09/03/2014 Business buys/sells/ maintains ground support equipment parts, etc. to airlines.
14-162 14-162 Rulings of the Tax Commissioner 09/03/2014 Service Members Civil Relief Act
14-160 14-160 Rulings of the Tax Commissioner 09/02/2014 Sales factor/Taxpayer design/builds equipment to be installed on U. S. Naval vessel.
14-156 14-156 Rulings of the Tax Commissioner 08/28/2014 Burden of proof on Taxpayer to show it was not a resident of State X
14-151 14-151 Rulings of the Tax Commissioner 08/28/2014 Agricultural sales tax exemption
14-154 14-154 Rulings of the Tax Commissioner 08/28/2014 Sales tax was not charged/and collected on sales and purchases or use tax accrued and paid to the Department
14-152 14-152 Rulings of the Tax Commissioner 08/28/2014 Tangible personal property to furnish apartment for lease or rental would be taxable to the Taxpayer at the time of purchase.
14-158 14-158 Rulings of the Tax Commissioner 08/28/2014 Virginia payroll factor/VEC
14-159 14-159 Rulings of the Tax Commissioner 08/28/2014 Taxpayer changed it's domiciliary residence to Country A in 2008
14-155 14-155 Rulings of the Tax Commissioner 08/28/2014 Department retains the authority to adjust the FAGI and itemized deductions
14-153 14-153 Rulings of the Tax Commissioner 08/28/2014 Taxpayer is in the waste collection business and recycles paper and metal waste
14-157 14-157 Rulings of the Tax Commissioner 08/28/2014 Taxpayer/VALLC failed to timely file Virginia income tax returns for the taxable years
14-148 14-148 Rulings of the Tax Commissioner 08/27/2014 No clear and cogent evidence that an alternative method of allocation and apportionment is appropriate.
14-149 14-149 Rulings of the Tax Commissioner 08/27/2014 Claim for refund was made prior to the expiration of the statute of limitations.
14-150 14-150 Rulings of the Tax Commissioner 08/27/2014 Exempt service charges must be separately stated to qualify for exemption/ Mandatory gratuity charges
14-146 14-146 Rulings of the Tax Commissioner 08/26/2014 Reimbursements of expenses were gross receipts subject to the BPOL tax
14-147 14-147 Rulings of the Tax Commissioner 08/26/2014 Statutory method of valuing the machinery and tools/Fair market value
14-145 14-145 Rulings of the Tax Commissioner 08/26/2014 Developer and manufacturer of prescription drugs/Recruits participants for clinical trials