Document # Public Document # Document Type Date Issued Description
14-177 14-177 Rulings of the Tax Commissioner 10/17/2014 Period of limitations for collecting taxes
14-178 14-178 Rulings of the Tax Commissioner 10/23/2014 Develops, manufactures and markets software-driven medical technology:Untaxed charges
14-179 14-179 Rulings of the Tax Commissioner 10/24/2014 Application of the Virginia retail sales and use tax to the lease and maintenance of tangible personal property
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
14-180 14-180 Rulings of the Tax Commissioner 11/14/2014 Sales made without a prescription or work-order by a licensed physician would be subject to the Virginia retail sales and use tax.
14-181 14-181 Rulings of the Tax Commissioner 11/21/2014 axpayer paid taxes to State A on earned income that was also subject to tax in Virginia, the credit for taxes paid to State A has been allowed.
14-182 14-182 Rulings of the Tax Commissioner 11/25/2014 Countertops and glass walls were fixtures to realty, not tangible personal property subject to the BTPP tax.
14-183 14-183 Rulings of the Tax Commissioner 12/01/2014 Items used indirectly in production are taxable.
14-184 14-184 Rulings of the Tax Commissioner 12/01/2014 Taxpayer was not a resident of Virginia for the taxable year and was not required to file a Virginia income tax return
14-185 14-185 Rulings of the Tax Commissioner 12/01/2014 H. B. 827 The new definition removes any property of cable television businesses from the "machinery and tools" category for local taxation. Tuners and converters used in the cable television business, previously subject to local taxation, have been defined as intangible personal property by this amendment.
14-186 14-186 Rulings of the Tax Commissioner 12/09/2014 2015 First Quarter Interest Rates
14-187 14-187 Rulings of the Tax Commissioner 12/11/2014 Taxpayer failed to demonstrate the clear intent to abandon his Virginia domicile.
14-188 14-188 Rulings of the Tax Commissioner 12/11/2014 TAX denied the subtraction on the basis that the income had not been included in the taxpayers' FAGI.
14-189 14-189 Rulings of the Tax Commissioner 12/11/2014 Taxpayer let time to file amended returns expire in both states.
14-19 14-19 Rulings of the Tax Commissioner 02/25/2014 Assessed sales tax on untaxed sales of prepaid telephone access cards
14-190 14-190 Rulings of the Tax Commissioner 12/29/2014 An audit resulted in the assessment of consumer use tax on untaxed purchases of assets and other tangible personal property.
14-191 14-191 Rulings of the Tax Commissioner 12/29/2014 “The records and documents shall be preserved for a period of three years from the required date for filing a return to which such records or documents pertain.”
14-192 14-192 Rulings of the Tax Commissioner 12/29/2014 Virginia source income. Questionable documentation
14-193 14-193 Rulings of the Tax Commissioner 12/29/2014 Definite Place of Business: Situs — Gross Receipts
14-194 14-194 Rulings of the Tax Commissioner 12/29/2014 Programs offered by the Virginia College Savings Plan ("VCSP")
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
14-2 14-40 Tax Bulletins 03/19/2014 2014 Second Quarter Interest Rates
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
14-22 14-22 Rulings of the Tax Commissioner 02/26/2014 Appropriate official reviews business activities within the local jurisdiction.