This library contains Virginia Tax Rulings of the Tax Commissioner, Tax Bulletins, Attorney General Opinions, and Legislative Summaries. Visit the Virginia Law website to search the Virginia Tax Code, Title 58.1 and the Virginia Tax Administrative Code, Title 23, Taxation.
Document # | Public Document # | Document Type | Date Issued Sort descending | Description |
---|---|---|---|---|
11-192 | 11-192 | Rulings of the Tax Commissioner | 11/28/2011 | Logistic support services are being performed at a definite place of business in the City. |
11-189 | 11-189 | Rulings of the Tax Commissioner | 11/30/2011 | Combat pay excluded from FAGI and computation when proportionally allocating itemized deductions |
11-191 | 11-191 | Rulings of the Tax Commissioner | 11/30/2011 | Responsibility lies with the clerk to determined recordation tax on real estate |
11-190 | 11-190 | Rulings of the Tax Commissioner | 11/30/2011 | Combat pay excluded from FAGI and computation when proportionally allocating itemized deductions |
11-194 | 11-194 | Rulings of the Tax Commissioner | 12/02/2011 | No exemption for refinancing an existing debt with the same lender |
11-193 | 11-193 | Rulings of the Tax Commissioner | 12/02/2011 | Department's authority to modify the allocation of exemptions and deductions claimed for federal income tax |
11-195 | 11-195 | Rulings of the Tax Commissioner | 12/05/2011 | Tax treatment of lake and pond care services and product sales and installation |
11-197 | 11-197 | Rulings of the Tax Commissioner | 12/06/2011 | Information was insufficient to show separately accounted for itemized deductions. |
11-196 | 11-196 | Rulings of the Tax Commissioner | 12/06/2011 | Combat pay excluded from FAGI and computation when proportionally allocating itemized deductions |
11-198 | 11-198 | Rulings of the Tax Commissioner | 12/07/2011 | Department does not have the authority to make determinations regarding the value of property subject to the local mobile property tax |
11-199 | 11-199 | Rulings of the Tax Commissioner | 12/09/2011 | Consolidated returns; Nexus |
11-200 | 11-200 | Rulings of the Tax Commissioner | 12/12/2011 | Assessments; Filing requirements: Tangible personal property |
11-201 | 11-201 | Rulings of the Tax Commissioner | 12/12/2011 | Statement of Assessed Values for Local Tax Purposes for Railroads and Interstate Pipeline Transmission Companies |
11-202 | 11-202 | Rulings of the Tax Commissioner | 12/13/2011 | Disallowed the overpayment credit claiming a refund statute of limitations expired. |
11-068 | Attorney General's Opinion | 12/16/2011 | Sale of tangible personal property and the rendering of a service, the true object of the transaction must be examined to determine whether it is subject to the retail sales and use tax as a sale of tangible personal property or is exempt from taxation as a sale of services. | |
11-203 | 11-203 | Rulings of the Tax Commissioner | 12/19/2011 | First Quarter 2012 Interest Rates |
11-11 | 11-203 | Tax Bulletins | 12/19/2011 | First Quarter 2012 Interest Rates |
11-204 | 11-204 | Rulings of the Tax Commissioner | 12/20/2011 | Service provider and the lodging facilities are end users of the services |
11-206 | 11-206 | Rulings of the Tax Commissioner | 12/20/2011 | Invalid exemption certificates; customers paid use tax directly to the Department |
11-205 | 11-205 | Rulings of the Tax Commissioner | 12/20/2011 | Service provider and the lodging facilities are end users of the services |
11-207 | 11-207 | Rulings of the Tax Commissioner | 12/29/2011 | Intercompany accounting transactions; Resale exemption; Credit paid to another state. |
11-208 | 11-208 | Rulings of the Tax Commissioner | 12/30/2011 | Strict enforcement of the 90-day limitations period for filing a timely appeal. |
12-1 | 12-1 | Rulings of the Tax Commissioner | 01/12/2012 | Use tax on purchases of heavy equipment and repair and replacement parts |
12-2 | 12-2 | Rulings of the Tax Commissioner | 01/19/2012 | Nontaxable service transactions under Va. Code § 58.1-609.5 1; Digital certificates |
12-3 | 12-3 | Rulings of the Tax Commissioner | 01/19/2012 | Failure to file a complete administrative appeal within 90 days. |