| 13-154           | 
                                                                                        13-154           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        08/05/2013           | 
                                                                                        Foods eligible for the reduced rate party platters packaged in containers affixed with lids or tops           | 
              
          
                                                                                        | 13-150           | 
                                                                                        13-150           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        08/02/2013           | 
                                                                                        Reciprocal income tax agreement between Maryland and Virginia           | 
              
          
                                                                                        | 13-151           | 
                                                                                        13-151           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        08/02/2013           | 
                                                                                        Timely Filing of an Appeal           | 
              
          
                                                                                        | 13-041           | 
                                                                                                   | 
                                                                                        Attorney General's Opinion           | 
                                                                                        08/02/2013           | 
                                                                                        Planned Parenthood of Southeastern Virginia, Inc. is exempt from local real and personal property taxes by classification as a hospital conducted not for profit.           | 
              
          
                                                                                        | 13-152           | 
                                                                                        13-152           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        08/02/2013           | 
                                                                                        Wholesale distributer of computer cables and related parts.           | 
              
          
                                                                                        | 13-147           | 
                                                                                        13-147           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        07/31/2013           | 
                                                                                        County fails to provide a complete notification to the Taxpayer as required under the Guidelines           | 
              
          
                                                                                        | 13-149           | 
                                                                                        13-149           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        07/31/2013           | 
                                                                                        Subtraction for Death Benefit Payments from an Annuity            | 
              
          
                                                                                        | 13-148           | 
                                                                                        13-148           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        07/31/2013           | 
                                                                                        Question regarding BPOL to itinerant merchants as a group           | 
              
          
                                                                                        | 13-146           | 
                                                                                        13-146           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        07/30/2013           | 
                                                                                        Important Information Regarding Virginia Household Employer Annual Withholding           | 
              
          
                                                                                        | 13-10           | 
                                                                                        13-146           | 
                                                                                        Tax Bulletins           | 
                                                                                        07/30/2013           | 
                                                                                        Important Information Regarding Virginia Household Employer Annual Withholding           | 
              
          
                                                                                        | 13-145           | 
                                                                                        13-145           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        07/26/2013           | 
                                                                                        Nonfood sales incorrectly taxed at the reduced food tax rate of 2.5%.           | 
              
          
                                                                                        | 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           | 
              
          
                                                                                        | 13-140           | 
                                                                                        13-140           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        07/19/2013           | 
                                                                                        Out-of-state Partnership/Management Fees/Franchise Fees           | 
              
          
                                                                                        | 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...           | 
              
          
                                                                                        | 13-141           | 
                                                                                        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.            |