Document # Public Document # Document Type Date Issued Description
13-182 13-182 Rulings of the Tax Commissioner 10/18/2013 Cloud-based and hosted phone and other telecommunication services
13-185 13-185 Rulings of the Tax Commissioner 10/18/2013 New York Metropolitan Commuter Transportation Mobility Tax is not an income tax substantially similar to Virginia's individual income tax.
13-189 13-189 Rulings of the Tax Commissioner 10/18/2013 Research and Development Expenses Tax Credit Application
13-181 13-181 Rulings of the Tax Commissioner 10/18/2013 filings by the IRS does not prevent the Department from pursuing collection activity against the Taxpayer.
13-180 13-180 Rulings of the Tax Commissioner 10/16/2013 Husband did not stay in Virginia for more than 183 days in either year
13-179 13-179 Rulings of the Tax Commissioner 10/11/2013 Taxpayer is not eligible for the Internet service equipment exemption.
13-178 13-178 Rulings of the Tax Commissioner 10/10/2013 Taxpayer successfully abandoned his Virginia domicile and established domicile in State A
13-177 13-177 Rulings of the Tax Commissioner 10/10/2013 Untaxed charges and non-collection of tax on sales and installations of countertops occurring on and after July 1, 2010.
13-176 13-176 Rulings of the Tax Commissioner 10/03/2013 Taxpayer is engaged in a licensable business at a definite place of business
13-175 13-175 Rulings of the Tax Commissioner 09/30/2013 Energy Star and WaterSense Sales Tax Holiday Guidelines
13-174 13-174 Rulings of the Tax Commissioner 09/27/2013 Amended return filed beyond the statute of limitations.
12-099 Attorney General's Opinion 09/20/2013 Conservation Easement Act and Open-Space Land Act
13-069 Attorney General's Opinion 09/20/2013 Clerks of Court should assess the regional congestion relief fee on real estate conveyance instruments based upon the date of recordation.
13-173 13-173 Rulings of the Tax Commissioner 09/19/2013 Taxpayer was a provider of financial services with a definite place of business within the County.
13-172 13-172 Rulings of the Tax Commissioner 09/19/2013 Entity headquartered outside Virginia, has an employee located in Virginia.
13-12 13-171 Tax Bulletins 09/17/2013 2013 Fourth Quarter Interest Rates
13-171 13-171 Rulings of the Tax Commissioner 09/17/2013 2013 Fourth Quarter Interest Rates
13-170 13-170 Rulings of the Tax Commissioner 09/13/2013 Situsing gross receipts to a definite place of business; out-of-state deductions
13-169 13-169 Rulings of the Tax Commissioner 09/06/2013 Income tax of the limited partnership interests held by a Corporation and a Trust
13-044 Attorney General's Opinion 08/30/2013 City Treasurer is authorized to enter into an agreement with the local Commonwealth's Attorney for the collection of delinquent court debt
13-168 13-168 Rulings of the Tax Commissioner 08/29/2013 Taxpayer failed to timely file protective claims
13-167 13-167 Rulings of the Tax Commissioner 08/27/2013 Assessment of use tax on local marketing group be treated as a part of the sales price of tangible products.
13-165 13-165 Rulings of the Tax Commissioner 08/23/2013 Affiliated entities claimed exception for all of the royalty and interest deductions on the grounds that they were subject to tax in another state.
13-11 13-166 Tax Bulletins 08/22/2013 Important Information Regarding Sales Tax Collection Requirements for Certain Out-of-State Dealers
13-166 13-166 Rulings of the Tax Commissioner 08/22/2013 Important Information Regarding Sales Tax Collection Requirements for Certain Out-of-State Dealers