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 |