Document # Public Document # Document Type Date Issued Description
13-221 13-221 Rulings of the Tax Commissioner 12/13/2013 State contractor's license required; purchases real property for the purpose of rehabilitation and resale for profit
13-223 13-223 Rulings of the Tax Commissioner 12/13/2013 Diagnostic charges are tax exempt when they are not provided in connection with the sale of tangible personal property
13-224 13-224 Rulings of the Tax Commissioner 12/13/2013 Taxpayer was a manufacturer exempt from the BPOL tax
13-14 13-220 Tax Bulletins 12/13/2013 2014 First Quarter Interest Rates
13-219 13-219 Rulings of the Tax Commissioner 12/12/2013 Taxpayer did not report any income or gross receipts from his consulting business
13-216 13-216 Rulings of the Tax Commissioner 12/12/2013 Itinerant merchants; Recreation center used for-profit and not-for-profit events.
13-218 13-218 Rulings of the Tax Commissioner 12/12/2013 Taxpayer is a charitable nonprofit organization exempt from the BPOL tax
13-217 13-217 Rulings of the Tax Commissioner 12/12/2013 Taxpayer did not appeal the assessments to either the Town or the County as required by law.
13-215 13-215 Rulings of the Tax Commissioner 12/05/2013 Servicemembers Civil Relief Act, Residency
13-214 13-214 Rulings of the Tax Commissioner 11/22/2013 Underpaid BPOL tax; leased tangible personal property
13-213 13-213 Rulings of the Tax Commissioner 11/18/2013 Adjustments made to combined corporate income tax return with subsidiaries
13-212 13-212 Rulings of the Tax Commissioner 11/14/2013 Tax on plantation and building rented out for weddings, and various events.
13-211 13-211 Rulings of the Tax Commissioner 11/12/2013 Bad debts and cash discounts incurred by LLC; Net factoring expenses
13-210 13-210 Rulings of the Tax Commissioner 11/12/2013 Annuity payment made pursuant to a retirement plan, not qualified for subtraction
13-209 13-209 Rulings of the Tax Commissioner 11/08/2013 Virginia Income Tax Treatment of Same-Sex Marriage
13-13 13-209 Tax Bulletins 11/08/2013 Virginia Income Tax Treatment of Same-Sex Marriage
13-13 13-209 Tax Bulletins 11/08/2013 Virginia Income Tax Treatment of Same-Sex Marriage
13-208 13-208 Rulings of the Tax Commissioner 11/08/2013 Underreported gross receipts and rental receipts
13-205 13-205 Rulings of the Tax Commissioner 11/07/2013 The tax liability on the sale of corporate memberships to resort
13-206 13-206 Rulings of the Tax Commissioner 11/07/2013 Denied requests to abate assessment and the amounts garnished be refunded.
13-207 13-207 Rulings of the Tax Commissioner 11/07/2013 Department to vacate assessment because criminal charges were dismissed
13-200 13-200 Rulings of the Tax Commissioner 11/01/2013 Taxpayer was properly treated as a responsible officer of an LLC
13-203 13-203 Rulings of the Tax Commissioner 11/01/2013 Taxpayer's activities in Virginia would appear to create nexus
13-201 13-201 Rulings of the Tax Commissioner 11/01/2013 Criteria for corporate officer under Va. Code § 58.1-1813
13-202 13-202 Rulings of the Tax Commissioner 11/01/2013 Consumer use tax on untaxed purchases of tangible personal property