Document # Public Document # Document Type Date Issued Description
12-50 12-50 Rulings of the Tax Commissioner 04/23/2012 Converted sales and use and withholding taxes
12-49 12-49 Rulings of the Tax Commissioner 04/23/2012 Failure to report and remit all of its tax liabilities; Converted assessments
12-52 12-52 Rulings of the Tax Commissioner 04/23/2012 Taxpayer's use tax assessment on the same transaction results in double taxation; Exemptions
12-47 12-47 Rulings of the Tax Commissioner 04/23/2012 Apportioned income based on property, payroll and sales factors.
12-44 12-44 Rulings of the Tax Commissioner 04/18/2012 Taxpayer severs gases from the earth ;Fair market value of the gas at the time it was placed in transit.
12-45 12-45 Rulings of the Tax Commissioner 04/17/2012 International Trade Facility Tax Credit Guidelines
12-46 12-46 Rulings of the Tax Commissioner 04/17/2012 Barge and Rail Usage Tax Credit Guidelines
12-43 12-43 Rulings of the Tax Commissioner 04/16/2012 Application of the communications sales and use tax to exempt government agencies.
12-41 12-41 Rulings of the Tax Commissioner 04/12/2012 Dealer fails to maintain adequate records
12-42 12-42 Rulings of the Tax Commissioner 04/12/2012 Itemized deduction for mortgage interest; loan for a motor home (recreational vehicle)
12-39 12-39 Rulings of the Tax Commissioner 04/06/2012 Qualified funeral trust
12-40 12-40 Rulings of the Tax Commissioner 04/06/2012 IRS waived part of its assessment: Tax assessment filed after the statute of limitations had expired.
12-38 12-38 Rulings of the Tax Commissioner 04/04/2012 Qualified funeral trust
12-37 12-37 Rulings of the Tax Commissioner 03/30/2012 Out of state employer with salesperson living and working in VA
12-221 12-221 Rulings of the Tax Commissioner 03/29/2012 Wendy's International Inc. v. Virginia Department of Taxation
12-36 12-36 Rulings of the Tax Commissioner 03/28/2012 VA activities appear to create nexus, allowing tax on the VA income
12-35 12-35 Rulings of the Tax Commissioner 03/28/2012 Collecting the sales tax on its sales, but not reporting that tax to the Department.
12-33 12-33 Rulings of the Tax Commissioner 03/26/2012 Virginia income tax liability has been adjusted with additional information provided.
12-34 12-34 Rulings of the Tax Commissioner 03/26/2012 Taxpayer and the first tier limited partnerships does not meet the parent-subsidiary test; affiliated group
11-131 Attorney General's Opinion 03/23/2012 Registered limited liability partnership may serve as a trustee under a deed of trust covered by § 55-58.1.
12-31 12-31 Rulings of the Tax Commissioner 03/23/2012 Day care center and tax on its fixed asset purchases; Documentation absent
12-30 12-30 Rulings of the Tax Commissioner 03/22/2012 Department determined that the Taxpayer established a domicile in Virginia
12-29 12-29 Rulings of the Tax Commissioner 03/21/2012 Taxpayer is allowed to take advantage of the foreign earned income exclusion
12-28 12-28 Rulings of the Tax Commissioner 03/19/2012 Motor vehicles with a GVWR or GCWR of 26,001 pounds or more qualify for exemption
12-27 12-27 Rulings of the Tax Commissioner 03/16/2012 Determining the fair market value of machinery and tools; appraisals