Document # Public Document # Document Type Date Issued Description
14-156 14-156 Rulings of the Tax Commissioner 08/28/2014 Burden of proof on Taxpayer to show it was not a resident of State X
14-151 14-151 Rulings of the Tax Commissioner 08/28/2014 Agricultural sales tax exemption
14-154 14-154 Rulings of the Tax Commissioner 08/28/2014 Sales tax was not charged/and collected on sales and purchases or use tax accrued and paid to the Department
14-152 14-152 Rulings of the Tax Commissioner 08/28/2014 Tangible personal property to furnish apartment for lease or rental would be taxable to the Taxpayer at the time of purchase.
14-158 14-158 Rulings of the Tax Commissioner 08/28/2014 Virginia payroll factor/VEC
14-150 14-150 Rulings of the Tax Commissioner 08/27/2014 Exempt service charges must be separately stated to qualify for exemption/ Mandatory gratuity charges
14-148 14-148 Rulings of the Tax Commissioner 08/27/2014 No clear and cogent evidence that an alternative method of allocation and apportionment is appropriate.
14-149 14-149 Rulings of the Tax Commissioner 08/27/2014 Claim for refund was made prior to the expiration of the statute of limitations.
14-143 14-143 Rulings of the Tax Commissioner 08/26/2014 Refund requested from erroneously paid Virginia sales tax to two vendors
14-146 14-146 Rulings of the Tax Commissioner 08/26/2014 Reimbursements of expenses were gross receipts subject to the BPOL tax
14-147 14-147 Rulings of the Tax Commissioner 08/26/2014 Statutory method of valuing the machinery and tools/Fair market value
14-145 14-145 Rulings of the Tax Commissioner 08/26/2014 Developer and manufacturer of prescription drugs/Recruits participants for clinical trials
14-144 14-144 Rulings of the Tax Commissioner 08/26/2014 Taxpayer places vending machines with both nonprofit and for-profit operations
14-175 14-175 Rulings of the Tax Commissioner 08/22/2014 Court Case
14-141 14-141 Rulings of the Tax Commissioner 08/13/2014 Taxpayer was not a resident for the taxable year/ Not required to file a tax return.
14-142 14-142 Rulings of the Tax Commissioner 08/13/2014 Taxpayer did not provide the requested documents. County denied application.
14-138 14-138 Rulings of the Tax Commissioner 08/12/2014 Information provided was inadequate to overturn assessment
14-140 14-140 Rulings of the Tax Commissioner 08/12/2014 Cancellation/Contractually to pay the full amount of the contract, plus applicable taxes,
14-139 14-139 Rulings of the Tax Commissioner 08/12/2014 Retail sales and use tax applied to sales to Virginia customers by an out-of-state company
14-137 14-137 Rulings of the Tax Commissioner 08/11/2014 Domicile, Persons Subject to Tax
14-135 14-135 Rulings of the Tax Commissioner 08/08/2014 Timely appealed disallowance of the FSI subtraction/ Appeal of new issues 90-day limitation for filing an appeal not met.
14-136 14-136 Rulings of the Tax Commissioner 08/08/2014 Taxpayer has not provided sufficient documentation to support his position
14-133 14-133 Rulings of the Tax Commissioner 08/07/2014 Reciprocity/ Virginia law, limits compensation of remuneration paid to employees.
14-129 14-129 Rulings of the Tax Commissioner 08/07/2014 Consumer use tax on untaxed purchases
14-128 14-128 Rulings of the Tax Commissioner 08/07/2014 Consumer use tax on untaxed purchases