Document # Public Document # Document Type Date Issued Description
12-201 12-201 Rulings of the Tax Commissioner 12/06/2012 Taxpayer not required to pay withholding tax
12-197 12-197 Rulings of the Tax Commissioner 12/06/2012 The subject deed of trust is exempt from the recordation tax
12-200 12-200 Rulings of the Tax Commissioner 12/06/2012 Permission to change between the separate and combined return filing methods
12-198 12-198 Rulings of the Tax Commissioner 12/06/2012 Disallowance of foreign source income subtractions
12-8 12-195 Tax Bulletins 12/04/2012 First Quarter Interest Rates 2013
12-195 12-195 Rulings of the Tax Commissioner 12/04/2012 First Quarter Interest Rates 2013
12-196 12-196 Rulings of the Tax Commissioner 12/03/2012 Eligibility to Claim Motion Picture Production Tax Credit
12-194 12-194 Rulings of the Tax Commissioner 11/30/2012 Taxpayer is required to file separate corporate income tax returns
12-192 12-192 Rulings of the Tax Commissioner 11/29/2012 Developer and manufacturer of prescription drugs; Virginia physical presence
12-191 12-191 Rulings of the Tax Commissioner 11/29/2012 Web-Based Portal; Text Messaging; Billing Services
12-190 12-190 Rulings of the Tax Commissioner 11/26/2012 Land Preservation Tax Credit
12-186 12-186 Rulings of the Tax Commissioner 11/15/2012 Collect/Remit sales tax on the sale of suture materials to healthcare practitioners
12-185 12-185 Rulings of the Tax Commissioner 11/15/2012 Tax on the purchase of the safes; secured transportation of valuables
12-189 12-189 Rulings of the Tax Commissioner 11/15/2012 Alternative filing method to file a unified return denied.
12-187 12-187 Rulings of the Tax Commissioner 11/15/2012 Veterinarians are subject to tax on purchases of agricultural products.
12-188 12-188 Rulings of the Tax Commissioner 11/15/2012 Dealer's collection of sales tax on dyed diesel fuel for pleasure watercraft.
12-183 12-183 Rulings of the Tax Commissioner 11/13/2012 Taxpayer is not a telephone company, but reselling mobile telephone services to end users.
12-184 12-184 Rulings of the Tax Commissioner 11/13/2012 Resident, won a national contest, but did not report the income from the contest.
12-181 12-181 Rulings of the Tax Commissioner 11/13/2012 M&T tax on both the original equipment cost and the replacement parts questioned
12-182 12-182 Rulings of the Tax Commissioner 11/13/2012 Taxpayer is not a telephone company, but reselling mobile telephone services to end users.
12-178 12-178 Rulings of the Tax Commissioner 11/09/2012 Services to recondition used catheters are exempt from the sales and use tax
12-180 12-180 Rulings of the Tax Commissioner 11/09/2012 Protective claim not filed within the statute of limitations.
12-179 12-179 Rulings of the Tax Commissioner 11/09/2012 Protective claim must include information to sufficiently file a claim when not depending on the outcome of a court case.
12-176 12-176 Rulings of the Tax Commissioner 11/05/2012 Failure to file sales tax returns; Insufficient records; Failure to pay collected taxes
12-177 12-177 Rulings of the Tax Commissioner 11/05/2012 Taxpayer demonstrated equipment in question was idle prior to tax period in question.