Document # Public Document # Document Type Date Issued Description
13-142 13-142 Rulings of the Tax Commissioner 07/22/2013 Statute of Limitations. Persons subject to file income tax
13-144 13-144 Rulings of the Tax Commissioner 07/22/2013 Tax on promotional tobacco products and cash discounts.
13-143 13-143 Rulings of the Tax Commissioner 07/22/2013 Converted liabilities to the Taxpayer from LLC
11-110 Attorney General's Opinion 07/19/2013 § 58.1-3703(C)(1) does not apply to the subsidiary of a Class I railroad that operates a transloading facility unless it was certified by the ICC...
13-140 13-140 Rulings of the Tax Commissioner 07/19/2013 Out-of-state Partnership/Management Fees/Franchise Fees
13-141 13-141 Rulings of the Tax Commissioner 07/19/2013 Taxpayer subject to Virginia income tax/ Failure to file income tax
13-137 13-137 Rulings of the Tax Commissioner 07/18/2013 Provider of cable television, high-speed Internet and digital phone services, untaxed/underreported assets and expensed purchases
13-136 13-136 Rulings of the Tax Commissioner 07/18/2013 Provider of cable television, high-speed Internet and digital phone services, untaxed/underreported assets and expensed purchases
13-138 13-138 Rulings of the Tax Commissioner 07/18/2013 Provider of cable television, high-speed Internet and digital phone services, untaxed/underreported assets and expensed purchases
13-139 13-139 Rulings of the Tax Commissioner 07/18/2013 Provider of cable television, high-speed Internet and digital phone services, untaxed/underreported assets and expensed purchases
13-135 13-135 Rulings of the Tax Commissioner 07/16/2013 Taxpayer must retain/review records, documents to determine income tax liability
13-134 13-134 Rulings of the Tax Commissioner 07/15/2013 Tangible personal property deemed used or consumed in connection with real property construction
12-105 Attorney General's Opinion 07/12/2013 A locality lawfully may decline to impose a tax on merchant's capital, including short-term rental property.
13-133 13-133 Rulings of the Tax Commissioner 07/08/2013 Retailer of medicine and medical supplies.
13-131 13-131 Rulings of the Tax Commissioner 07/08/2013 Exempt sales that were not supported by valid certificates of exemption.
13-132 13-132 Rulings of the Tax Commissioner 07/08/2013 Good faith acceptance of the resale certificate/ ST-10
13-130 13-130 Rulings of the Tax Commissioner 07/05/2013 Equipment sold to satellite programming provider exempt of the tax resale exemption certificates.
13-126 13-126 Rulings of the Tax Commissioner 07/03/2013 Documentation to support its claims not provided
13-129 13-129 Rulings of the Tax Commissioner 07/03/2013 Taxpayer may have sufficient documentation to demonstrate his claim and satisfy the statute
13-125 13-125 Rulings of the Tax Commissioner 07/03/2013 Audit Sampling Method questioned
13-128 13-128 Rulings of the Tax Commissioner 07/03/2013 Converted tax assessments
13-127 13-127 Rulings of the Tax Commissioner 07/03/2013 Taxpayer assessed tax on untaxed sales to a customer.
13-124 13-124 Rulings of the Tax Commissioner 07/02/2013 Research and Development Expenses Tax Credit Fixed Base Percentage
13-122 13-122 Rulings of the Tax Commissioner 07/01/2013 Updated Virginia Insurance Premiums License Tax Guidelines
13-119 13-119 Rulings of the Tax Commissioner 07/01/2013 Computer sales and service company/ exempt installation charge/trip charges