Document # Public Document # Document Type Date Issued Description
14-111 14-111 Rulings of the Tax Commissioner 07/16/2014 Classified operations as a processor of agricultural products vs. manufacturer.
14-108 14-108 Rulings of the Tax Commissioner 07/16/2014 Resident,working elsewhere who has not abandoned residency continues to be subject to Virginia taxation.
14-107 14-107 Rulings of the Tax Commissioner 07/16/2014 Requirements to qualify for the death benefit subtraction payment not met
14-110 14-110 Rulings of the Tax Commissioner 07/16/2014 Taxpayer failed to file a complete appeal with regard to the taxable year at issue
14-017 Attorney General's Opinion 07/16/2014 A county and a town concurrently may assess tangible personal property taxes on business property located within the boundaries of both governmental entities.
14-109 14-109 Rulings of the Tax Commissioner 07/16/2014 Jobs Credit Subtraction/ Work Opportunity Credit
14-104 14-104 Rulings of the Tax Commissioner 07/03/2014 Taxpayer was a domiciliary resident based on the evidence provided
14-103 14-103 Rulings of the Tax Commissioner 07/03/2014 Taxpayer is the consumer the materials used in providing packaging and shipping services and does not qualify for an exemption.
14-101 14-101 Rulings of the Tax Commissioner 07/02/2014 Taxpayer relied on outside tax professional erroneous advice has recourse against the tax professional for any error.
14-100 14-100 Rulings of the Tax Commissioner 07/02/2014 Persons subject to VA income tax
14-98 14-98 Rulings of the Tax Commissioner 07/02/2014 Application of retail sales and use tax to various products
14-99 14-99 Rulings of the Tax Commissioner 07/02/2014 Domicile
14-102 14-102 Rulings of the Tax Commissioner 07/02/2014 Reusable sandwich bags, do not qualify for exemption during the sales tax holiday.
14-97 14-97 Legislative Summaries 07/01/2014 2014 Legislative Summary
14-97 14-97 Rulings of the Tax Commissioner 07/01/2014 2014 Legislative Summary
14-96 14-96 Rulings of the Tax Commissioner 06/26/2014 Taxpayer's appeal under Va. Code § 58.1-3703.1 A 5 b.
14-95 14-95 Rulings of the Tax Commissioner 06/24/2014 Assessment of consumer use tax on various purchases of tangible personal property
14-94 14-94 Rulings of the Tax Commissioner 06/24/2014 Taxpayer was established after the dissolution of Interstate Commerce Commission
14-93 14-93 Rulings of the Tax Commissioner 06/19/2014 Land Preservation Tax Credit, Statute of Limitations
14-92 14-92 Rulings of the Tax Commissioner 06/16/2014 Internet Service Provider (ISP) Exemption
14-91 14-91 Rulings of the Tax Commissioner 06/12/2014 Materials resold to customers not permanently affixed to the real property may be purchased exempt
14-90 14-90 Rulings of the Tax Commissioner 06/12/2014 Light boxes did not become fixtures but remained chattel subject to the BTPP tax.
14-87 14-87 Rulings of the Tax Commissioner 06/11/2014 2014 Third Quarter Interest Rates
14-4 14-87 Tax Bulletins 06/11/2014 2014 Third Quarter Interest Rates
14-88 14-88 Rulings of the Tax Commissioner 06/10/2014 Taxpayer failed to file Virginia income tax returns.