15-7 |
15-7 |
Rulings of the Tax Commissioner |
01/08/2015 |
Equipment used to package the beverage bottles was used in the manufacturing process and subject to the M&T tax. The County also concluded that certain equipment deemed by the Taxpayer as ghost assets and idle machinery was machinery and tools. |
15-2 |
15-2 |
Rulings of the Tax Commissioner |
01/07/2015 |
These guidelines are published by the Department to provide guidance to taxpayers regarding first-time home buyer savings accounts as required by Va. Code § 55-556. |
15-1 |
15-1 |
Rulings of the Tax Commissioner |
01/07/2015 |
Individual and corporate income tax credit for certain taxpayers that incur Virginia qualified research and development expenses |
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 |
14-190 |
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. |
14-194 |
14-194 |
Rulings of the Tax Commissioner |
12/29/2014 |
Programs offered by the Virginia College Savings Plan ("VCSP") |
14-189 |
14-189 |
Rulings of the Tax Commissioner |
12/11/2014 |
Taxpayer let time to file amended returns expire in both states. |
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. |
14-187 |
14-187 |
Rulings of the Tax Commissioner |
12/11/2014 |
Taxpayer failed to demonstrate the clear intent to abandon his Virginia domicile. |
14-8 |
14-186 |
Tax Bulletins |
12/09/2014 |
2015 First Quarter Interest Rates |
14-186 |
14-186 |
Rulings of the Tax Commissioner |
12/09/2014 |
2015 First Quarter Interest Rates |
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. |
14-184 |
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 |
14-183 |
14-183 |
Rulings of the Tax Commissioner |
12/01/2014 |
Items used indirectly in production are taxable. |
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. |
14-181 |
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. |
14-180 |
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. |
14-179 |
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 |
14-178 |
14-178 |
Rulings of the Tax Commissioner |
10/23/2014 |
Develops, manufactures and markets software-driven medical technology:Untaxed charges |
14-176 |
14-176 |
Rulings of the Tax Commissioner |
10/17/2014 |
Reconciliation Adjustments/Fixed Assets/Computation of Tax |
14-177 |
14-177 |
Rulings of the Tax Commissioner |
10/17/2014 |
Period of limitations for collecting taxes |
14-173 |
14-173 |
Rulings of the Tax Commissioner |
10/07/2014 |
Assessment issued for untaxed items |
14-7 |
14-174 |
Tax Bulletins |
10/07/2014 |
Virginia Income Tax Treatment of Same-Sex Marriage |