Document # Public Document # Document Type Date Issued Description
13-237 13-237 Rulings of the Tax Commissioner 12/19/2013 Provider of commercial/ residential reconstruction services contests audit
13-238 13-238 Rulings of the Tax Commissioner 12/19/2013 Royalties; Exception to the add-back; Inter-company transaction
13-235 13-235 Rulings of the Tax Commissioner 12/19/2013 Meals and drinks provided to employees free of charge are not subject to the tax.
13-228 13-228 Rulings of the Tax Commissioner 12/18/2013 Death Benefit Subtraction
13-234 13-234 Rulings of the Tax Commissioner 12/18/2013 Medical products sold to hospitals and clinics in Virginia
13-230 13-230 Rulings of the Tax Commissioner 12/18/2013 Annuity payment made pursuant to a retirement plan, not qualified for the subtraction
13-227 13-227 Rulings of the Tax Commissioner 12/18/2013 Subtraction on annuity death benefit income received from a federal employee retirement plan.
13-232 13-232 Rulings of the Tax Commissioner 12/18/2013 Out-of-state tax credit is not applicable for the taxes paid to India.
13-233 13-233 Rulings of the Tax Commissioner 12/18/2013 Taxpayer failed to file a Virginia return
13-229 13-229 Rulings of the Tax Commissioner 12/18/2013 Death Benefit Subtraction
13-231 13-231 Rulings of the Tax Commissioner 12/18/2013 Death Benefit Subtraction
13-225 13-225 Rulings of the Tax Commissioner 12/17/2013 Land Preservation Tax Credits
13-226 13-226 Rulings of the Tax Commissioner 12/17/2013 Net add-back of royalties
13-14 13-220 Tax Bulletins 12/13/2013 2014 First Quarter Interest Rates
13-220 13-220 Rulings of the Tax Commissioner 12/13/2013 2014 First Quarter Interest Rates
13-222 13-222 Rulings of the Tax Commissioner 12/13/2013 Income not eligible for the basic military pay and National Guard compensation subtractions.
13-221 13-221 Rulings of the Tax Commissioner 12/13/2013 State contractor's license required; purchases real property for the purpose of rehabilitation and resale for profit
13-223 13-223 Rulings of the Tax Commissioner 12/13/2013 Diagnostic charges are tax exempt when they are not provided in connection with the sale of tangible personal property
13-224 13-224 Rulings of the Tax Commissioner 12/13/2013 Taxpayer was a manufacturer exempt from the BPOL tax
13-217 13-217 Rulings of the Tax Commissioner 12/12/2013 Taxpayer did not appeal the assessments to either the Town or the County as required by law.
13-219 13-219 Rulings of the Tax Commissioner 12/12/2013 Taxpayer did not report any income or gross receipts from his consulting business
13-216 13-216 Rulings of the Tax Commissioner 12/12/2013 Itinerant merchants; Recreation center used for-profit and not-for-profit events.
13-218 13-218 Rulings of the Tax Commissioner 12/12/2013 Taxpayer is a charitable nonprofit organization exempt from the BPOL tax
13-215 13-215 Rulings of the Tax Commissioner 12/05/2013 Servicemembers Civil Relief Act, Residency
13-214 13-214 Rulings of the Tax Commissioner 11/22/2013 Underpaid BPOL tax; leased tangible personal property