Document # Public Document # Document Type Date Issued Description
12-119 12-119 Rulings of the Tax Commissioner 07/25/2012 Does not qualify for the manufacturing exemption based on its business classification in SIC and NAICS manuals
12-118 12-118 Rulings of the Tax Commissioner 07/23/2012 Direct use in-production criteria of the industrial manufacturing exemption not satisfied.
12-117 12-117 Rulings of the Tax Commissioner 07/20/2012 Individual fails to file income tax returns
12-114 12-114 Rulings of the Tax Commissioner 07/19/2012 Failure to timely file a return
12-115 12-115 Rulings of the Tax Commissioner 07/19/2012 Taxpayer has failed to provide the requested information on domicile.
12-116 12-116 Rulings of the Tax Commissioner 07/19/2012 Labor and service charges taxable when made in connection with the sale of tangible personal property
12-113 12-113 Rulings of the Tax Commissioner 07/17/2012 No objective evidence to claim not a resident of Virginia for taxable year.
12-112 12-112 Rulings of the Tax Commissioner 07/16/2012 No objective evidence to claim not a resident of Virginia for taxable year.
12-111 12-111 Rulings of the Tax Commissioner 07/09/2012 Airline Exemption; Transports property using both aircraft and highway vehicles
12-109 12-109 Rulings of the Tax Commissioner 07/03/2012 Surrendered annuity income at issue does not qualify for subtraction under Va. Code.
12-110 12-110 Rulings of the Tax Commissioner 07/03/2012 Tax credit for income tax paid on foreign source income.
12-108 12-108 Legislative Summaries 07/01/2012 2012 Legislative Summary
12-108 12-108 Rulings of the Tax Commissioner 07/01/2012 2012 Legislative Summary
12-041 Attorney General's Opinion 06/29/2012 Localities have the authority to provide funds raised through taxation to nonprofit organizations
12-107 12-107 Rulings of the Tax Commissioner 06/29/2012 Sales and use tax to the lease or rental of a high speed electrostatic duplicator.
12-031 Attorney General's Opinion 06/29/2012 Department may not certify a Florida-based firm as a "small business" in Virginia
12-101 12-101 Rulings of the Tax Commissioner 06/25/2012 Guidelines for the Motor Vehicle Rental Taxes and Fee
12-106 12-106 Rulings of the Tax Commissioner 06/20/2012 Converted Assessments; Responsible Officer
12-105 12-105 Rulings of the Tax Commissioner 06/19/2012 Taxpayer was not eligible for an out-of-state tax credit.
12-103 12-103 Rulings of the Tax Commissioner 06/19/2012 Taxpayer made errors when calculating the Virginia income tax on part year return..
12-102 12-102 Rulings of the Tax Commissioner 06/19/2012 Incorrect Tax Assessment; Compliance Penalty for failure to remit all tax collected
12-104 12-104 Rulings of the Tax Commissioner 06/19/2012 Taxpayers were not subject to Virginia income tax
12-99 12-99 Rulings of the Tax Commissioner 06/15/2012 Taxpayer has not met the burden of proving Virginia domicile abandoned.
12-100 12-100 Rulings of the Tax Commissioner 06/15/2012 Taxpayer does not satisfy all of the criteria required to be considered a corporate officer as defined by Va. Code § 58.1-1813.
12-98 12-98 Rulings of the Tax Commissioner 06/14/2012 Retail sale of tangible personal property; Resale exemption certificate; Invoice