Document # Public Document # Document Type Date Issued Description
15-159 15-159 Rulings of the Tax Commissioner 08/13/2015 Taxpayer should have been classified as a wholesale merchant for the tax years at issue
09-8 09-8 Rulings of the Tax Commissioner 02/04/2009 Timely filed return; Refund request
93-36 93-36 Rulings of the Tax Commissioner 02/04/1993 Motion to dismiss
15-190 15-190 Rulings of the Tax Commissioner 09/30/2015 Taxpayer was not a resident of Virginia for the taxable year and should file a part-year return.
94-90 94-90 Rulings of the Tax Commissioner 03/25/1994 Leases and rentals; Lease-purchase agreements
15-206 15-206 Rulings of the Tax Commissioner 10/27/2015 Taxpayers National Guard pay did not qualify for the extended active duty pay subtraction because service was less than 90 days.
97-91 97-91 Rulings of the Tax Commissioner 02/20/1997 Arts-in-education nonprofit organization
15-222 15-222 Rulings of the Tax Commissioner 12/08/2015 The burden of proof is on the Taxpayer to show the assessment is erroneous.
03-82 03-82 Rulings of the Tax Commissioner 11/03/2003 Dealers required to separately state the amount of sales tax
15-236 15-236 Rulings of the Tax Commissioner 12/22/2015 Placing a value on real estate is entirely a factual determination, a responsibility lies with the County Clerk.
99-60 99-60 Rulings of the Tax Commissioner 04/09/1999 Erroneously collected tax; Out-of-state dealer
16-1 16-1 Rulings of the Tax Commissioner 02/02/2016 Assessment issued on various purchases and sales for which: (i) no tax was charged, (ii) partial tax was charged, and (iii) invalid exemption certificates were accepted to support exempt sales
95-78 95-78 Rulings of the Tax Commissioner 04/14/1995 Returns of affiliated corporations; Intercompany sales
16-16 16-16 Rulings of the Tax Commissioner 03/08/2016 The true object of the transactions is the provision of nontaxable services. Medical records.
87-159 87-159 Rulings of the Tax Commissioner 06/02/1987 Out-of-state tax credit; District of Columbia unincorporated business franchise tax
16-32 16-32 Rulings of the Tax Commissioner 03/18/2016 The clerk of the county is thoroughly familiar with the property and local market conditions. Placing a value on real estate is entirely his responsibility when the value must be determined for recordation tax purposes.
91-266 91-266 Rulings of the Tax Commissioner 10/23/1991 Video production; Leaseback transactions
16-50 16-50 Rulings of the Tax Commissioner 04/11/2016 Both pre-packaged single serve ice cream and soft serve ice cream sold by ice cream trucks are predominantly sold for immediate consumption and are subject to the full retail sales tax rate.
03-34 03-34 Rulings of the Tax Commissioner 04/11/2003 Individual subject to Virginia Income tax
16-63 16-63 Rulings of the Tax Commissioner 04/20/2016 Taxpayer filed the protective claim, well after the three year period had expired for any of the assessments at issue.
93-158 93-158 Rulings of the Tax Commissioner 07/23/1993 Landscaper; Plant maintenance contracts
16-82 16-82 Rulings of the Tax Commissioner 05/16/2016 Statute of limitations on refunds to overpayment credits
04-21 04-21 Rulings of the Tax Commissioner 06/02/2004 Taxpayer classification as a manufacturer or a processor
16-98 16-98 Rulings of the Tax Commissioner 05/20/2016 Virginia “conforms” to federal law in that it starts the computation of Virginia taxable income with FAGI.
96-275 96-275 Rulings of the Tax Commissioner 10/10/1996 Government transactions; Contractor's purchases on behalf of government