Document # Public Document # Document Type Date Issued Description
12-65 12-65 Rulings of the Tax Commissioner 04/30/2012 Taxpayer failed to charge and collect the retail sales and use tax
12-57 12-57 Rulings of the Tax Commissioner 04/27/2012 Untaxed purchases of fabricated sheet metal from Virginia dealers.
12-58 12-58 Rulings of the Tax Commissioner 04/27/2012 The sale of catered food is considered the sale of a service; Nonprofits
12-60 12-60 Rulings of the Tax Commissioner 04/27/2012 Underreporting the value of its taxicabs for business tangible personal property tax
12-59 12-59 Rulings of the Tax Commissioner 04/27/2012 Servicemembers Civil Relief Act
12-61 12-61 Rulings of the Tax Commissioner 04/27/2012 Fair market value; Grantor's tax; Refunds
12-56 12-56 Rulings of the Tax Commissioner 04/26/2012 The American Recovery and Reinvestment Act of 2009
12-55 12-55 Rulings of the Tax Commissioner 04/25/2012 Resale exemption certificate; Yarn manufacturer; No transportation services provided
12-54 12-54 Rulings of the Tax Commissioner 04/24/2012 Taxpayer failed to file a timely appeal, its appeal is barred from consideration.
12-53 12-53 Rulings of the Tax Commissioner 04/24/2012 Failure to file income tax return
12-52 12-52 Rulings of the Tax Commissioner 04/23/2012 Taxpayer's use tax assessment on the same transaction results in double taxation; Exemptions
12-47 12-47 Rulings of the Tax Commissioner 04/23/2012 Apportioned income based on property, payroll and sales factors.
12-48 12-48 Rulings of the Tax Commissioner 04/23/2012 Tax assessed on pallets used in distribution activities: Exemptions
12-51 12-51 Rulings of the Tax Commissioner 04/23/2012 Converted sales and use and withholding taxes
12-50 12-50 Rulings of the Tax Commissioner 04/23/2012 Converted sales and use and withholding taxes
12-49 12-49 Rulings of the Tax Commissioner 04/23/2012 Failure to report and remit all of its tax liabilities; Converted assessments
12-44 12-44 Rulings of the Tax Commissioner 04/18/2012 Taxpayer severs gases from the earth ;Fair market value of the gas at the time it was placed in transit.
12-45 12-45 Rulings of the Tax Commissioner 04/17/2012 International Trade Facility Tax Credit Guidelines
12-46 12-46 Rulings of the Tax Commissioner 04/17/2012 Barge and Rail Usage Tax Credit Guidelines
12-43 12-43 Rulings of the Tax Commissioner 04/16/2012 Application of the communications sales and use tax to exempt government agencies.
12-42 12-42 Rulings of the Tax Commissioner 04/12/2012 Itemized deduction for mortgage interest; loan for a motor home (recreational vehicle)
12-41 12-41 Rulings of the Tax Commissioner 04/12/2012 Dealer fails to maintain adequate records
12-40 12-40 Rulings of the Tax Commissioner 04/06/2012 IRS waived part of its assessment: Tax assessment filed after the statute of limitations had expired.
12-39 12-39 Rulings of the Tax Commissioner 04/06/2012 Qualified funeral trust
12-38 12-38 Rulings of the Tax Commissioner 04/04/2012 Qualified funeral trust