Document # Public Document # Document Type Date Issued Description
12-157 12-157 Rulings of the Tax Commissioner 10/04/2012 Taxpayer did not demonstrate that Virginia's factor formula produces an unreasonable or distorted result
12-156 12-156 Rulings of the Tax Commissioner 10/04/2012 Taxpayers not be entitled to claim an out-of-state tax credit on Virginia return
12-154 12-154 Rulings of the Tax Commissioner 10/03/2012 Energy Star Sales Tax Holiday Guidelines and Rules
12-193 12-193 Rulings of the Tax Commissioner 10/02/2012 Nathan H. Miller and Kimberly H. Miller v. Virginia Department of Taxation CL11001514-00
12-153 12-153 Rulings of the Tax Commissioner 09/28/2012 Taxpayer did not have a duty to file and pay Virginia corporate income taxes
12-151 12-151 Rulings of the Tax Commissioner 09/21/2012 Determination as to whether a transaction is a Virginia transaction
12-150 12-150 Rulings of the Tax Commissioner 09/20/2012 Taxpayer received Virginia source income passed through from State B's association
12-149 12-149 Rulings of the Tax Commissioner 09/19/2012 Photocopying businesses do not qualify for the exemption in Va. Code § 58.1­-609.3 2.
12-148 12-148 Rulings of the Tax Commissioner 09/17/2012 Taxable communications services
12-147 12-147 Rulings of the Tax Commissioner 09/17/2012 Fourth Quarter 2012 Interest Rates
12-6 12-147 Tax Bulletins 09/17/2012 Fourth Quarter 2012 Interest Rates
11-053 Attorney General's Opinion 09/14/2012 Requirements a corporation must meet to serve as a trustee
12-146 12-146 Rulings of the Tax Commissioner 08/31/2012 County to allow for the out-of-state deduction using the methodology in P.D. 12-89.
12-145 12-145 Rulings of the Tax Commissioner 08/30/2012 Outside appraisal to determine if the assessment for the property in dispute reflects fair market value
12-144 12-144 Rulings of the Tax Commissioner 08/30/2012 Department lacks the authority to address the Taxpayer's appeal still an active case in with the City.
12-142 12-142 Rulings of the Tax Commissioner 08/29/2012 Multistate corporations and the Virginia sales factor
12-140 12-140 Rulings of the Tax Commissioner 08/29/2012 Taxpayer did not abandon her Virginia domicile when she moved to State A
12-141 12-141 Rulings of the Tax Commissioner 08/29/2012 Ministerial trade expenses by employee are permitted as itemized deductions
12-143 12-143 Rulings of the Tax Commissioner 08/29/2012 Facts misstated were the Taxpayer's failure to clearly set forth the facts in its case
12-138 12-138 Rulings of the Tax Commissioner 08/28/2012 Virginia source income for income tax purposes
12-139 12-139 Rulings of the Tax Commissioner 08/28/2012 Administrative appeal not timely filed
12-137 12-137 Rulings of the Tax Commissioner 08/27/2012 Department denied the refund because the statute of limitations had expired
12-134 12-134 Rulings of the Tax Commissioner 08/20/2012 Department disallowed the subtraction for disability income.
12-135 12-135 Rulings of the Tax Commissioner 08/20/2012 Claim was not filed within the statutory limitations period, refund request denied.
12-136 12-136 Rulings of the Tax Commissioner 08/20/2012 Burden of proving domicile lies with the person alleging the change.