Document # Public Document # Document Type Date Issued Description
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
14-172 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
14-169 14-169 Rulings of the Tax Commissioner 09/12/2014 Donation did not qualify for the Credit
14-170 14-170 Rulings of the Tax Commissioner 09/12/2014 Land Preservation Tax Credit
14-168 14-168 Rulings of the Tax Commissioner 09/12/2014 Adjustments to carryback net operating losses (NOLs)
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.