Document # | Public Document # | Document Type | Date Issued Sort ascending | Description |
---|---|---|---|---|
17-59 | 17-59 | Rulings of the Tax Commissioner | 05/03/2017 | A change in Virginia law requires any dealer owning inventory for sale located in Virginia to register for collection of the Retail Sales and Use Tax. |
17-61 | 17-61 | Rulings of the Tax Commissioner | 05/03/2017 | Guidelines for the accelerated sales tax payment |
17-60 | 17-60 | Rulings of the Tax Commissioner | 05/02/2017 | Final determination letter from the locality for purposes of the BPOL appeals process with the State. |
17-57 | 17-57 | Rulings of the Tax Commissioner | 04/26/2017 | Right of way fees are not fees that are administered by the Department. |
17-58 | 17-58 | Rulings of the Tax Commissioner | 04/26/2017 | Subtraction under Va. Code § 58.1-322 C 24. |
17-56 | 17-56 | Rulings of the Tax Commissioner | 04/26/2017 | Taxpayer failed to present adequate documentation to substantiate its appeal. |
17-52 | 17-52 | Rulings of the Tax Commissioner | 04/19/2017 | Research and Development Expenses Tax Credit Guidelines (For Taxable Years Beginning on or After January 1, 2016) |
17-54 | 17-54 | Rulings of the Tax Commissioner | 04/19/2017 | Taxpayer was making purchases supplies on which the sales tax was not paid to vendors nor the use tax accrued and remitted to the Department. |
17-55 | 17-55 | Rulings of the Tax Commissioner | 04/19/2017 | Items listed in the appeal did not meet criteria of the exemption statute |
17-53 | 17-53 | Rulings of the Tax Commissioner | 04/19/2017 | Major Research and Development Expenses Tax Credit Guidelines |
17-38 | 17-38 | Rulings of the Tax Commissioner | 04/11/2017 | Converters are intangible property exempt from BTPP tax under Va. Code § 58.1-1101 A 2a. |
17-49 | 17-49 | Rulings of the Tax Commissioner | 04/06/2017 | Taxpayer was required to file Virginia income tax returns. |
17-47 | 17-47 | Rulings of the Tax Commissioner | 04/06/2017 | The burden of proving that the assessment is incorrect is upon the Taxpayer |
17-50 | 17-50 | Rulings of the Tax Commissioner | 04/06/2017 | Virginia source income earned working from home. |
17-51 | 17-51 | Rulings of the Tax Commissioner | 04/06/2017 | Statute of Limitations |
17-48 | 17-48 | Rulings of the Tax Commissioner | 04/06/2017 | Taxpayer's 100% natural latex mattresses did not qualify for the exemption |
17-43 | 17-43 | Rulings of the Tax Commissioner | 04/03/2017 | Agricultural Exemption; Statute of Limitations |
17-44 | 17-44 | Rulings of the Tax Commissioner | 04/03/2017 | Taxpayer remained taxable as a domiciliary resident of Virginia for the taxable year. |
17-45 | 17-45 | Rulings of the Tax Commissioner | 04/03/2017 | Taxpayer's claim that it is not required to pay income tax has no basis in fact or Virginia law. |
17-46 | 17-46 | Rulings of the Tax Commissioner | 04/03/2017 | Land preservation tax credit |
17-42 | 17-42 | Rulings of the Tax Commissioner | 04/03/2017 | Recyclable Materials Processing Equipment Tax Credit Guidelines |
17-41 | 17-41 | Rulings of the Tax Commissioner | 03/29/2017 | Commercial domicile; Insufficient documentation provided |
17-37 | 17-37 | Rulings of the Tax Commissioner | 03/28/2017 | Taxpayer was not eligible to claim the subtraction for a long-term capital gain |
17-35 | 17-35 | Rulings of the Tax Commissioner | 03/28/2017 | Virginia retail sales and use tax - equipment used in land clearing business. |
17-36 | 17-36 | Rulings of the Tax Commissioner | 03/28/2017 | Virginia retail sales and use tax application to the sale of textbooks by independent retailers to colleges and other institutions of learning. |