Document # Public Document # Document Type Date Issued Description
14-63 14-63 Rulings of the Tax Commissioner 05/12/2014 Statute of limitations/Burden of proof is on the Taxpayer to show assessment is erroneous
14-62 14-62 Rulings of the Tax Commissioner 05/06/2014 Affiliates lacked positive apportionment factors/Taxpayer has not provided necessary documentation
14-59 14-59 Rulings of the Tax Commissioner 04/30/2014 Provides installation, repair and construction services for financial institutions.
14-61 14-61 Rulings of the Tax Commissioner 04/30/2014 Land Preservation Tax Credit/Credit was revalued/Appraisals
14-60 14-60 Rulings of the Tax Commissioner 04/30/2014 Taxpayer did not provide needed information/Royalties
14-58 14-58 Rulings of the Tax Commissioner 04/28/2014 Guidelines for the Accelerated Sales Tax Payment
14-56 14-56 Rulings of the Tax Commissioner 04/25/2014 Manufacturer of automotive servicing equipment/ Accessories/valid exemption certificates
14-57 14-57 Rulings of the Tax Commissioner 04/25/2014 Electricity produced by the photovoltaic system/Master lease agreement and a power purchase agreement.
14-55 14-55 Rulings of the Tax Commissioner 04/24/2014 Advisory opinion regarding idle machinery and tools.
14-54 14-54 Rulings of the Tax Commissioner 04/23/2014 Taxability of transactions included in the Sales Exceptions list
14-53 14-53 Rulings of the Tax Commissioner 04/22/2014 Fuel dispensers are fixtures to realty, not tangible personal property subject to the BTPP tax.
14-52 14-52 Rulings of the Tax Commissioner 04/15/2014 Exemption applicable to the sale of small quantities of propane gas
13-033 Attorney General's Opinion 04/11/2014 Authority of a locality to collect from a taxpayer attorney's fees
14-50 14-50 Rulings of the Tax Commissioner 04/04/2014 No sufficient justification is presented for waiving the penalty.
14-49 14-49 Rulings of the Tax Commissioner 04/02/2014 Estates and Trusts
14-46 14-46 Rulings of the Tax Commissioner 04/02/2014 Taxpayers were not residents of Virginia for the taxable year at issue
14-48 14-48 Rulings of the Tax Commissioner 04/02/2014 Pass-Through Entities
14-47 14-47 Rulings of the Tax Commissioner 04/02/2014 Net Operating Loss
14-45 14-45 Rulings of the Tax Commissioner 03/28/2014 Merchant Seamen: Virginia domiciled not completely abandoned
14-44 14-44 Rulings of the Tax Commissioner 03/24/2014 Leasehold interests; Recordation Tax
14-43 14-43 Rulings of the Tax Commissioner 03/21/2014 Consuming contractor/Retailer? Out of state place of business
14-41 14-41 Rulings of the Tax Commissioner 03/20/2014 Party Packages/Transactions involving the sale of admissions and tangible personal property are taxable.
14-42 14-42 Rulings of the Tax Commissioner 03/20/2014 Taxation of software sales to manufacturing businesses/Cloud computing.
14-38 14-38 Rulings of the Tax Commissioner 03/19/2014 Exemption applies to the lease agreement when the financial institution acts as the lessor of the rail cars. § 58.1-609.3 16
14-36 14-36 Rulings of the Tax Commissioner 03/19/2014 A taxpayer must file a complete appeal within 90 calendar days after the date of assessment."