Document # Public Document # Document Type Date Issued Description
13-9 13-9 Rulings of the Tax Commissioner 01/31/2013 Application of retail sales and use tax to sales to exempt organizations
13-90 13-90 Rulings of the Tax Commissioner 06/10/2013 Virginia taxable income of a nonresident truck driver/ Owner-Operator.
13-91 13-91 Rulings of the Tax Commissioner 06/10/2013 Service Members Civil Relief Act
13-92 13-92 Rulings of the Tax Commissioner 06/10/2013 Amended return was not filed within the statute of limitations.
13-93 13-93 Rulings of the Tax Commissioner 06/11/2013 Taxpayer did not abandon his Virginia domicile.
13-94 13-94 Rulings of the Tax Commissioner 06/11/2013 Statute of Limitations
13-95 13-95 Rulings of the Tax Commissioner 06/11/2013 Taxpayers received the nonqualified retirement distribution as residents of Virginia.
13-96 13-96 Rulings of the Tax Commissioner 06/11/2013 Taxpayer has shown that it intended to shut down its operations by the taxable year.
13-97 13-97 Rulings of the Tax Commissioner 06/11/2013 Taxpayer did not complete the process in changing his domicile.
13-98 13-98 Rulings of the Tax Commissioner 06/11/2013 Taxpayer has filed neither an original nor amended income tax returns
13-99 13-99 Rulings of the Tax Commissioner 06/11/2013 Statute of limitations not met to file an appeal
14-1 14-1 Rulings of the Tax Commissioner 01/03/2014 The total charge for children's party packages are subject to tax.
14-10 14-10 Rulings of the Tax Commissioner 01/27/2014 Telephone calling cards are taxable in Virginia
14-100 14-100 Rulings of the Tax Commissioner 07/02/2014 Persons subject to VA income tax
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.
14-102 14-102 Rulings of the Tax Commissioner 07/02/2014 Reusable sandwich bags, do not qualify for exemption during the sales tax holiday.
14-103 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
14-105 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
14-107 14-107 Rulings of the Tax Commissioner 07/16/2014 Requirements to qualify for the death benefit subtraction payment not met
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.
14-109 14-109 Rulings of the Tax Commissioner 07/16/2014 Jobs Credit Subtraction/ Work Opportunity Credit
14-11 14-11 Rulings of the Tax Commissioner 01/27/2014 Taxpayer failed to provide sufficient documentation to support the itemized deductions.
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