Document # Public Document # Document Type Date Issued Description
12-90 12-90 Rulings of the Tax Commissioner 06/05/2012 Taxpayer did not file any consumer use tax returns; Federal Excise Tax; Untaxed purchases of repair and replacement parts
12-91 12-91 Rulings of the Tax Commissioner 06/05/2012 Taxpayer requests permission to change to a separate filing status.
12-89 12-89 Rulings of the Tax Commissioner 05/31/2012 Out-of-state deduction; Deduction for gross receipts: Methodology for calculating the out-of-state deduction
12-88 12-88 Rulings of the Tax Commissioner 05/31/2012 Out-of-state deduction; Deduction for gross receipts: Methodology for calculating the out-of-state deduction
11-144 Attorney General's Opinion 05/25/2012 Credits for making contributions to sectarian entities, nonprofit organizations not controlled by the Commonwealth
12-87 12-87 Rulings of the Tax Commissioner 05/24/2012 Pallets used by Taxpayer was incidental to but consistent with the conditions of the sale.
12-4 12-85 Tax Bulletins 05/24/2012 2012 Third Quarter Interest Rates
12-85 12-85 Rulings of the Tax Commissioner 05/24/2012 2012 Third Quarter Interest Rates
12-86 12-86 Rulings of the Tax Commissioner 05/24/2012 Taxpayer failed to abandon her Virginia domicile.
12-84 12-84 Rulings of the Tax Commissioner 05/21/2012 Extension only granted conditionally all the taxes must be paid by the original due date
12-83 12-83 Rulings of the Tax Commissioner 05/16/2012 No provision to allow a subtraction for a distribution from an inherited IRA
12-82 12-82 Rulings of the Tax Commissioner 05/11/2012 Fee to members and leaseholders to reserve certain facilities is exempt from the tax VAC 10-210-4040 A.
12-81 12-81 Rulings of the Tax Commissioner 05/11/2012 Management services for clients for media advertising and non-media campaigns.
12-79 12-79 Rulings of the Tax Commissioner 05/09/2012 Consumer use tax assessed on untaxed purchases of tangible personal property
12-75 12-75 Rulings of the Tax Commissioner 05/09/2012 Taxpayer was assessed for failing to withhold from its employees working in Virginia.
12-77 12-77 Rulings of the Tax Commissioner 05/09/2012 Gross receipts reported on its federal income tax returns as income.
12-76 12-76 Rulings of the Tax Commissioner 05/09/2012 Annuity death benefit payments must be in a lump sum in order to qualify for the subtraction.
12-73 12-73 Rulings of the Tax Commissioner 05/09/2012 Pollution control exemption or the exemption for businesses engaged in the drilling, extraction or processing of natural gas or oil.
12-74 12-74 Rulings of the Tax Commissioner 05/09/2012 Assessed for unremitted tax and a portion of the sales that were estimated without documentation.
12-80 12-80 Rulings of the Tax Commissioner 05/09/2012 Transactions for repair services: Exempted by Va. Code § 58.1-609.5 1.
12-78 12-78 Rulings of the Tax Commissioner 05/09/2012 Failure to file an amended Virginia income tax return reflecting the IRS adjustment.
12-71 12-71 Rulings of the Tax Commissioner 05/04/2012 Tax disallowed certain exemption certificates.
12-72 12-72 Rulings of the Tax Commissioner 05/04/2012 Tax was not paid with the return. A complete administrative appeal not filed
12-70 12-70 Rulings of the Tax Commissioner 05/03/2012 Use tax assessed on charges for permits and site surveys; Pass-through fees
12-68 12-68 Rulings of the Tax Commissioner 05/03/2012 Tangible personal property; Postage charge separately stated on the invoice