Document # Public Document # Document Type Date Issued Description
11-188 11-188 Rulings of the Tax Commissioner 11/28/2011 Reduced rate for raw food applies when the facility retains title to the food
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
11-189 11-189 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
11-196 11-196 Rulings of the Tax Commissioner 12/06/2011 Combat pay excluded from FAGI and computation when proportionally allocating itemized deductions
11-197 11-197 Rulings of the Tax Commissioner 12/06/2011 Information was insufficient to show separately accounted for 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
11-201 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
11-200 11-200 Rulings of the Tax Commissioner 12/12/2011 Assessments; Filing requirements: Tangible personal property
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.
11-11 11-203 Tax Bulletins 12/19/2011 First Quarter 2012 Interest Rates
11-203 11-203 Rulings of the Tax Commissioner 12/19/2011 First Quarter 2012 Interest Rates
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
11-204 11-204 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
12-3 12-3 Rulings of the Tax Commissioner 01/19/2012 Failure to file a complete administrative appeal within 90 days.
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