Document # Public Document # Document Type Date Issued Description
14-4 14-4 Rulings of the Tax Commissioner 01/16/2014 Assessment of sales tax on untaxed sales of tangible personal property.
14-5 14-5 Rulings of the Tax Commissioner 01/16/2014 Taxpayer failed to abandon his Virginia domicile when he returned to Country A
14-3 14-3 Rulings of the Tax Commissioner 01/13/2014 Propane gas used for food grills or to heat houses qualify for the domestic consumption exemption.
14-2 14-2 Rulings of the Tax Commissioner 01/13/2014 Department will not intervene in a decision by a locality concerning an OIC
13-114 Attorney General's Opinion 01/10/2014 Governor may not direct or require any agency of state government to allow same-sex couples to receive joint marital status for Virginia income tax returns
13-109 Attorney General's Opinion 01/03/2014 Virginia Constitution prohibits a Governor from unilaterally suspending the operation of regulations that have the force of law.
14-1 14-1 Rulings of the Tax Commissioner 01/03/2014 The total charge for children's party packages are subject to tax.
13-105 Attorney General's Opinion 01/03/2014 Federal credit unions are exempted from paying the recordation tax imposed on grantees by § 58.1-801 of the Code of Virginia.
13-241 13-241 Rulings of the Tax Commissioner 12/31/2013 Corporation file consolidated returns any new Corp. joining the group would be required to be included in the consolidated return
13-240 13-240 Rulings of the Tax Commissioner 12/27/2013 Virginia Fuels Wholesale Sales Tax; VFD does not qualify for exemption provided in Va. Code § 58.1-2226
13-070 Attorney General's Opinion 12/27/2013 Exemption does not extend to a person who has placed title to the real property in any form of trust,
13-101 Attorney General's Opinion 12/20/2013 Sheriff has discretion to collect or not collect acommission from a sheriffs sale.
13-237 13-237 Rulings of the Tax Commissioner 12/19/2013 Provider of commercial/ residential reconstruction services contests audit
13-238 13-238 Rulings of the Tax Commissioner 12/19/2013 Royalties; Exception to the add-back; Inter-company transaction
13-235 13-235 Rulings of the Tax Commissioner 12/19/2013 Meals and drinks provided to employees free of charge are not subject to the tax.
13-236 13-236 Rulings of the Tax Commissioner 12/19/2013 Seller of gaming-related items - video game console points cards, video game online memberships, and online points cards
13-239 13-239 Rulings of the Tax Commissioner 12/19/2013 Royalties paid to IHC for the use of the trademarks and trade names.
13-231 13-231 Rulings of the Tax Commissioner 12/18/2013 Death Benefit Subtraction
13-228 13-228 Rulings of the Tax Commissioner 12/18/2013 Death Benefit Subtraction
13-234 13-234 Rulings of the Tax Commissioner 12/18/2013 Medical products sold to hospitals and clinics in Virginia
13-230 13-230 Rulings of the Tax Commissioner 12/18/2013 Annuity payment made pursuant to a retirement plan, not qualified for the subtraction
13-227 13-227 Rulings of the Tax Commissioner 12/18/2013 Subtraction on annuity death benefit income received from a federal employee retirement plan.
13-232 13-232 Rulings of the Tax Commissioner 12/18/2013 Out-of-state tax credit is not applicable for the taxes paid to India.
13-233 13-233 Rulings of the Tax Commissioner 12/18/2013 Taxpayer failed to file a Virginia return
13-229 13-229 Rulings of the Tax Commissioner 12/18/2013 Death Benefit Subtraction