Document # Public Document # Document Type Date Issued Description
98-143 98-143 Rulings of the Tax Commissioner 10/08/1998 Photography
14-118 14-118 Rulings of the Tax Commissioner 07/24/2014 Return not received filled electronically/ Records not kept by Taxpayer
91-79 91-79 Rulings of the Tax Commissioner 05/02/1991 Advertising homes for sale; Publication exemption criteria
91-264 91-264 Rulings of the Tax Commissioner 10/15/1991 Interest income and gain from sale of fixed assets; Returns of Affiliated Corporations
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.
00-20 00-20 Rulings of the Tax Commissioner 03/24/2000 Price manipulation and intercorporate transactions; Dividend from subsidiary
86-128 86-128 Rulings of the Tax Commissioner 07/11/1986 Foreign Source Income
14-166 14-166 Rulings of the Tax Commissioner 09/09/2014 No evidence to suggest that two entities were the same or even related entities.
96-341 96-341 Rulings of the Tax Commissioner 11/21/1996 Audit procedures; Sample periods
08-156 08-156 Rulings of the Tax Commissioner 08/29/2008 Taxpayer contends materials qualify for the temporary storage exemption provided
14-183 14-183 Rulings of the Tax Commissioner 12/01/2014 Items used indirectly in production are taxable.
03-42 03-42 Rulings of the Tax Commissioner 01/01/2003 Chesapeake Hospital Authority d/b/a Chesapeake General Hospital
02-34 02-34 Rulings of the Tax Commissioner 03/12/2002 Qualified Equity and Subordinated Debt Investments Tax Credit
15-5 15-5 Rulings of the Tax Commissioner 01/08/2015 Taxpayer considered to be a financial corporation if it derives more than 70% of its gross income from fees, commissions, and other compensation for financial services.
96-197 96-197 Rulings of the Tax Commissioner 08/16/1996 Common carriers; Conveyor system, Dock equipment
01-139 01-139 Rulings of the Tax Commissioner 09/20/2001 Is Revenue/Income Subject to Taxation
15-18 15-18 Rulings of the Tax Commissioner 02/09/2015 Department finds that pollution control equipment must be certified by the tax day of the year claimed in order for a taxpayer to claim the pollution control equipment exemption from personal property tax.
96-157 96-157 Rulings of the Tax Commissioner 06/27/1996 Leases and rentals; Rental of traffic signal
05-65 05-65 Rulings of the Tax Commissioner 04/26/2005 Unified nonresident individual income tax returns
15-32 15-32 Rulings of the Tax Commissioner 03/03/2015 Correction of withholding tax assessments.
96-22 96-22 Rulings of the Tax Commissioner 03/29/1996 Motion Pictures; Stock footage royalties and licensing fees
91-3 91-3 Rulings of the Tax Commissioner 01/18/1991 Cable television companies; Purchases of remote controls
15-48 15-48 Rulings of the Tax Commissioner 04/03/2015 While the payments were issued by an insurance company, the documentation provided clearly shows the distributions were made from a retirement plan established under Internal Revenue Code (IRC) § 403(b).
04-120 04-120 Rulings of the Tax Commissioner 07/30/2004 Cigarette Tax Rate Increase Guidelines and Rules
95-57 95-57 Rulings of the Tax Commissioner 03/28/1995 Federal limitation on taxation of interstate commerce; Nonexempt activities