Document # Public Document # Document Type Date Issued Description
14-29 14-29 Rulings of the Tax Commissioner 03/05/2014 Taxpayer is permitted a deduction for gross receipts attributable to business conducted in other states
14-28 14-28 Rulings of the Tax Commissioner 03/04/2014 Assessed for underreporting sales and failure to withhold income tax from employee
14-27 14-27 Rulings of the Tax Commissioner 02/28/2014 The fact that a particular software program has been approved by the Department is not meant to imply its computational accuracy.
14-26 14-26 Rulings of the Tax Commissioner 02/27/2014 Taxpayers would not abandon their current domiciles and would not be considered domiciliary residents of Virginia
14-25 14-25 Rulings of the Tax Commissioner 02/27/2014 Taxpayer did not complete process of changing domicile and remained a resident.
14-24 14-24 Rulings of the Tax Commissioner 02/27/2014 Tax Commissioner is not required to waive the transfer fee based on erroneous telephonic advice.
14-22 14-22 Rulings of the Tax Commissioner 02/26/2014 Appropriate official reviews business activities within the local jurisdiction.
14-23 14-23 Rulings of the Tax Commissioner 02/26/2014 Taxpayer has not furnished any documentation in support of its contentions
14-20 14-20 Rulings of the Tax Commissioner 02/25/2014 Department determined that six of eight Virginia entities were not part of an affiliated group with the Taxpayer because they failed to meet both prongs of the brother-sister test.
14-21 14-21 Rulings of the Tax Commissioner 02/25/2014 Taxpayer was a wholesale merchant for the tax years at issue
14-19 14-19 Rulings of the Tax Commissioner 02/25/2014 Assessed sales tax on untaxed sales of prepaid telephone access cards
14-1 14-18 Tax Bulletins 02/20/2014 Extension of Virginia's Conformity to the Federal Enhanced Earned Income Tax Credit to Taxable Years Ending Before January 1, 2018
14-18 14-18 Rulings of the Tax Commissioner 02/20/2014 Extension of Virginia's Conformity to the Federal Enhanced Earned Income Tax Credit to Taxable Years Ending Before January 1, 2018
14-16 14-16 Rulings of the Tax Commissioner 02/11/2014 The Court FINDS that bidis are cigarettes under the definition of cigarette found in Va. Code § 3.2-4200
14-17 14-17 Rulings of the Tax Commissioner 02/10/2014 Taxpayer Bill of Rights, City /County tax authorities, tax audits/ tax assessments
14-15 14-15 Rulings of the Tax Commissioner 02/03/2014 Indefinite Delivery Contract: True Object
14-13 14-13 Rulings of the Tax Commissioner 01/30/2014 Taxpayer has not abandoned her Virginia domicile
14-14 14-14 Rulings of the Tax Commissioner 01/30/2014 Electronic document, programming, printing, direct mail, and online bill pay services.
14-11 14-11 Rulings of the Tax Commissioner 01/27/2014 Taxpayer failed to provide sufficient documentation to support the itemized deductions.
14-10 14-10 Rulings of the Tax Commissioner 01/27/2014 Telephone calling cards are taxable in Virginia
14-12 14-12 Rulings of the Tax Commissioner 01/27/2014 Taxation of Machinery and Tools/Idle Equipment/ Exemptions
14-9 14-9 Rulings of the Tax Commissioner 01/27/2014 Exemption for room rentals of more than ninety continuous days
14-8 14-8 Rulings of the Tax Commissioner 01/24/2014 Foreign source income subtraction properly claimed by the Taxpayer
14-7 14-7 Rulings of the Tax Commissioner 01/21/2014 Revaluation of the Credit,/Third Party Appraisal
14-6 14-6 Rulings of the Tax Commissioner 01/16/2014 Royalties and interest/ Exception to the add-back/ Tax based on or measured by net income