Document # Public Document # Document Type Date Issued Description
16-195 16-195 Rulings of the Tax Commissioner 10/13/2016 Internet Tax Freedom Act; Cellular services provider
16-197 16-197 Rulings of the Tax Commissioner 10/13/2016 For an item to qualify for the industrial manufacturing exemption, it must be used directly in the production process and it must also be indispensable and an immediate part of the production process.
16-198 16-198 Rulings of the Tax Commissioner 10/13/2016 Taxpayer was required to file Virginia resident individual income tax returns
16-193 16-193 Rulings of the Tax Commissioner 10/03/2016 Guidelines Regarding Crowdfunding Investments that Qualify for Tax Credits
16-6 16-192 Tax Bulletins 09/23/2016 2016 Fourth Quarter Interest Rates
16-192 16-192 Rulings of the Tax Commissioner 09/22/2016 2016 Fourth Quarter Interest Rates
16-190 16-190 Rulings of the Tax Commissioner 09/20/2016 Assessments of sales tax on untaxed sales of tangible personal property and use tax on untaxed purchases of tangible personal property.
16-191 16-191 Rulings of the Tax Commissioner 09/20/2016 Person subject to tax
16-189 16-189 Rulings of the Tax Commissioner 09/19/2016 Taxpayer was not a domiciliary resident of Virginia as of the taxable year.
16-187 16-187 Rulings of the Tax Commissioner 09/19/2016 College Savings Account Deduction; Long-Term Capital Gain Subtraction
16-188 16-188 Rulings of the Tax Commissioner 09/19/2016 Statute of limitations
16-185 16-185 Rulings of the Tax Commissioner 09/16/2016 The burden of proof is upon the Taxpayer to establish with convincing evidence a correction to an assessment.
16-186 16-186 Rulings of the Tax Commissioner 09/16/2016 The exemption does not contain any language extending the motor vehicle rental tax exemption to employees of the Commonwealth
16-182 16-182 Rulings of the Tax Commissioner 09/14/2016 The Taxpayers believed they would not be subject to Virginia income tax while unemployed.
16-183 16-183 Rulings of the Tax Commissioner 09/14/2016 The" claim of right doctrine" is directly tied to IRC treatment.
16-184 16-184 Rulings of the Tax Commissioner 09/14/2016 Virginia resident trust
16-178 16-178 Rulings of the Tax Commissioner 09/06/2016 Placing a value on real estate is best made by the clerk of the circuit court.
16-179 16-179 Rulings of the Tax Commissioner 09/06/2016 New Hampshire Business Enterprise Tax
16-176 16-176 Rulings of the Tax Commissioner 09/06/2016 New Hampshire Business Enterprise Tax
16-180 16-180 Rulings of the Tax Commissioner 09/06/2016 Civil Service Retirement System
16-177 16-177 Rulings of the Tax Commissioner 09/06/2016 The Department will defer to a clerk's determination of a property's value unless the clerk's valuation is unreasonable.
16-181 16-181 Rulings of the Tax Commissioner 09/06/2016 Qualified Equity and Subordinated Debt Tax Credit
16-174 16-174 Rulings of the Tax Commissioner 09/02/2016 A portion of the foreign source income subtraction claimed by the Taxpayer was disallowed.
16-175 16-175 Rulings of the Tax Commissioner 09/02/2016 A Town presents seven questions regarding the administration of BPOL tax.
16-172 16-172 Rulings of the Tax Commissioner 09/02/2016 Taxpayer paid other bills owed by the Corporation but voluntarily failed to fully exercise such authority to satisfy all of the state tax deficiencies.