Document # Public Document # Document Type Date Issued Description
14-120 14-120 Rulings of the Tax Commissioner 07/24/2014 Taxpayer had not filed an amended Virginia income tax return as requested
14-118 14-118 Rulings of the Tax Commissioner 07/24/2014 Return not received filled electronically/ Records not kept by Taxpayer
14-119 14-119 Rulings of the Tax Commissioner 07/24/2014 Taxpayer had not filed an amended Virginia income tax return as requested.
14-115 14-115 Rulings of the Tax Commissioner 07/23/2014 Important Information Regarding the Annual Cap for the qualified equity and subordinated debt investments tax credit
14-5 14-115 Tax Bulletins 07/23/2014 Important Information Regarding the Annual Cap for the qualified equity and subordinated debt investments tax credit
14-117 14-117 Rulings of the Tax Commissioner 07/23/2014 Taxpayer properly classified as a business service provider
14-116 14-116 Rulings of the Tax Commissioner 07/22/2014 Underreported taxable sales
14-114 14-114 Rulings of the Tax Commissioner 07/18/2014 Cleaning chemicals do not meet the used directly requirement for exemption.
14-113 14-113 Rulings of the Tax Commissioner 07/18/2014 Taxpayers assert that they are not subject to tax by any government agency.
14-112 14-112 Rulings of the Tax Commissioner 07/17/2014 Subtraction for an annuity death benefit limits/insurance contracts issued as lump sum payments
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
14-105 14-105 Rulings of the Tax Commissioner 07/16/2014 Assessment issued for untaxed sales and purchases
14-106 14-106 Rulings of the Tax Commissioner 07/16/2014 Assessed tax on untaxed sales and purchases of tangible personal property
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.
14-103 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.
14-104 14-104 Rulings of the Tax Commissioner 07/03/2014 Taxpayer was a domiciliary resident based on the evidence provided
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.
14-101 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