Document # Public Document # Document Type Date Issued Description
12-161 12-161 Rulings of the Tax Commissioner 10/15/2012 Auto service failure to charge sales tax on disposal fees. also assessed for disallowed discounts and unremitted sales tax.
12-159 12-159 Rulings of the Tax Commissioner 10/12/2012 Assessed transactions lease payments/loan reimbursements; Bowling equipment
12-158 12-158 Rulings of the Tax Commissioner 10/05/2012 Assessed use tax on untaxed Virginia sales and rental transactions; Nexus
12-155 12-155 Rulings of the Tax Commissioner 10/04/2012 Untaxed purchases of tangible personal property used or consumed: Invalid exemptions
12-154 12-154 Rulings of the Tax Commissioner 10/03/2012 Energy Star Sales Tax Holiday Guidelines and Rules
12-149 12-149 Rulings of the Tax Commissioner 09/19/2012 Photocopying businesses do not qualify for the exemption in Va. Code § 58.1­-609.3 2.
12-133 12-133 Rulings of the Tax Commissioner 08/20/2012 Untaxed retail sales and purchases: Contractor fabricates metal for resale and self
12-131 12-131 Rulings of the Tax Commissioner 08/10/2012 Taxpayer assessed use tax on its untaxed purchases, as well as those of the LLCs.
12-130 12-130 Rulings of the Tax Commissioner 08/09/2012 Use tax assessed on equipment and supplies purchased and consumed by Taxpayer
12-129 12-129 Rulings of the Tax Commissioner 08/07/2012 Untaxed sales of tangible personal
12-127 12-127 Rulings of the Tax Commissioner 08/02/2012 Purchased of tangible personal property for use or consumption
12-125 12-125 Rulings of the Tax Commissioner 07/31/2012 Microbrewery not qualify for the industrial manufacturing exemption: Off site beer sales.
12-123 12-123 Rulings of the Tax Commissioner 07/30/2012 Motor vehicle sale to out of state customer is a sale in interstate commerce and qualifies exemption
12-119 12-119 Rulings of the Tax Commissioner 07/25/2012 Does not qualify for the manufacturing exemption based on its business classification in SIC and NAICS manuals
12-118 12-118 Rulings of the Tax Commissioner 07/23/2012 Direct use in-production criteria of the industrial manufacturing exemption not satisfied.
12-116 12-116 Rulings of the Tax Commissioner 07/19/2012 Labor and service charges taxable when made in connection with the sale of tangible personal property
12-111 12-111 Rulings of the Tax Commissioner 07/09/2012 Airline Exemption; Transports property using both aircraft and highway vehicles
12-107 12-107 Rulings of the Tax Commissioner 06/29/2012 Sales and use tax to the lease or rental of a high speed electrostatic duplicator.
12-106 12-106 Rulings of the Tax Commissioner 06/20/2012 Converted Assessments; Responsible Officer
12-102 12-102 Rulings of the Tax Commissioner 06/19/2012 Incorrect Tax Assessment; Compliance Penalty for failure to remit all tax collected
12-100 12-100 Rulings of the Tax Commissioner 06/15/2012 Taxpayer does not satisfy all of the criteria required to be considered a corporate officer as defined by Va. Code § 58.1-1813.
12-98 12-98 Rulings of the Tax Commissioner 06/14/2012 Retail sale of tangible personal property; Resale exemption certificate; Invoice
12-97 12-97 Rulings of the Tax Commissioner 06/13/2012 Taxpayer's appeal to the Tax Commissioner is barred by the statute of limitations
12-95 12-95 Rulings of the Tax Commissioner 06/13/2012 Taxpayer is a medical device and supply manufacturer and retailer
12-96 12-96 Rulings of the Tax Commissioner 06/13/2012 DEQ; Certified pollution control equipment and facilities