15-122 |
15-122 |
Rulings of the Tax Commissioner |
06/24/2015 |
The summary reports provided by the Taxpayer to complete the sales tax returns were not adequate to determine that the tax was overpaid to the Department. |
15-126 |
15-126 |
Rulings of the Tax Commissioner |
06/24/2015 |
Taxpayer has failed to provide the requested information, there is no basis to revise the assessment. |
15-123 |
15-123 |
Rulings of the Tax Commissioner |
06/24/2015 |
Taxpayer did not file his Form 763-S until well after the statute of limitations had expired. |
15-120 |
15-120 |
Rulings of the Tax Commissioner |
06/23/2015 |
Land Preservation Tax Credit |
15-121 |
15-121 |
Rulings of the Tax Commissioner |
06/23/2015 |
Guidance regarding the process by which the City may obtain recognition that it qualifies for the sales and use tax revenue entitlement for an arena or other qualifying facility |
15-119 |
15-119 |
Rulings of the Tax Commissioner |
06/23/2015 |
2015 LEGISLATIVE SUMMARY |
15-117 |
15-117 |
Rulings of the Tax Commissioner |
06/16/2015 |
Assessed use tax on various untaxed purchases;Research and development exemption. |
15-114 |
15-114 |
Rulings of the Tax Commissioner |
06/16/2015 |
Parking charges associated with the sale of accommodations are subject to the retail sales tax. |
15-118 |
15-118 |
Rulings of the Tax Commissioner |
06/16/2015 |
The purchase of software included the exchange of tangible personal property, thus rendering the transaction taxable. |
15-115 |
15-115 |
Rulings of the Tax Commissioner |
06/16/2015 |
Taxpayer must be sure to state and label exempt shipping charges separately from taxable handling charges. |
15-116 |
15-116 |
Rulings of the Tax Commissioner |
06/16/2015 |
The Department does not have the authority to issue a refund outside of the three-year statute of limitations |
15-113 |
15-113 |
Rulings of the Tax Commissioner |
06/15/2015 |
Qualified Equity and Subordinated Debt Investments Tax Credit |
15-112 |
15-112 |
Rulings of the Tax Commissioner |
06/15/2015 |
Qualified Equity and Subordinated Debt Investments Tax Credit |
15-111 |
15-111 |
Rulings of the Tax Commissioner |
06/09/2015 |
Third Quarter Interest Rates |
15-4 |
15-111 |
Tax Bulletins |
06/09/2015 |
Third Quarter Interest Rates |
15-3 |
15-3 |
Rulings of the Tax Commissioner |
06/02/2015 |
Exception to Virginia’s filing frequency for employer withholding. |
15-3 |
15-110 |
Tax Bulletins |
06/02/2015 |
Exception to Virginia’s filing frequency for employer withholding. |
15-109 |
15-109 |
Rulings of the Tax Commissioner |
05/29/2015 |
Out-of-State Credit - Part-Year Residents |
15-108 |
15-108 |
Rulings of the Tax Commissioner |
05/15/2015 |
Absent statutory authority, the Department cannot extend the time established by law to claim or transfer any unused Land Preservation Tax Credit. |
15-107 |
15-107 |
Rulings of the Tax Commissioner |
05/15/2015 |
Taxpayer’s wage income was exempt from Virginia taxation pursuant to Virginia's reciprocal agreement with West Virginia |
15-102 |
15-102 |
Rulings of the Tax Commissioner |
05/12/2015 |
Virginia Code provides that any dealer who fails to collect the tax on taxable sales becomes liable for and must pay the tax himself. |
15-103 |
15-103 |
Rulings of the Tax Commissioner |
05/12/2015 |
Cable TV converters are intangible property exempt from BTPP tax. |
15-105 |
15-105 |
Rulings of the Tax Commissioner |
05/12/2015 |
Jurisdiction to hear appeal denied - Commissioner of the Revenue to correct assessments consistent with local determination. |
15-104 |
15-104 |
Rulings of the Tax Commissioner |
05/12/2015 |
Taxable out of state pension |
15-106 |
15-106 |
Rulings of the Tax Commissioner |
05/12/2015 |
Direct Payment Permits: Mining exemptions:Assessed use tax on untaxed purchases of materials and supplies used to perform contract work |