Document # Public Document # Document Type Date Issued Description
12-37 12-37 Rulings of the Tax Commissioner 03/30/2012 Out of state employer with salesperson living and working in VA
12-221 12-221 Rulings of the Tax Commissioner 03/29/2012 Wendy's International Inc. v. Virginia Department of Taxation
12-36 12-36 Rulings of the Tax Commissioner 03/28/2012 VA activities appear to create nexus, allowing tax on the VA income
12-35 12-35 Rulings of the Tax Commissioner 03/28/2012 Collecting the sales tax on its sales, but not reporting that tax to the Department.
12-33 12-33 Rulings of the Tax Commissioner 03/26/2012 Virginia income tax liability has been adjusted with additional information provided.
12-34 12-34 Rulings of the Tax Commissioner 03/26/2012 Taxpayer and the first tier limited partnerships does not meet the parent-subsidiary test; affiliated group
12-31 12-31 Rulings of the Tax Commissioner 03/23/2012 Day care center and tax on its fixed asset purchases; Documentation absent
11-131 Attorney General's Opinion 03/23/2012 Registered limited liability partnership may serve as a trustee under a deed of trust covered by § 55-58.1.
12-30 12-30 Rulings of the Tax Commissioner 03/22/2012 Department determined that the Taxpayer established a domicile in Virginia
12-29 12-29 Rulings of the Tax Commissioner 03/21/2012 Taxpayer is allowed to take advantage of the foreign earned income exclusion
12-28 12-28 Rulings of the Tax Commissioner 03/19/2012 Motor vehicles with a GVWR or GCWR of 26,001 pounds or more qualify for exemption
12-27 12-27 Rulings of the Tax Commissioner 03/16/2012 Determining the fair market value of machinery and tools; appraisals
12-26 12-26 Rulings of the Tax Commissioner 03/15/2012 Establish domicile in a foreign country and continue to be a United State, citizen.
12-25 12-25 Rulings of the Tax Commissioner 03/14/2012 Virginia resident and nonresident spouse file separate state income tax
12-3 12-23 Tax Bulletins 03/12/2012 Second Quarter 2012 Interest Rates
12-23 12-23 Rulings of the Tax Commissioner 03/12/2012 Second Quarter 2012 Interest Rates
12-24 12-24 Rulings of the Tax Commissioner 03/12/2012 Taxpayer's Landfill business is required to be licensed in the City
12-22 12-22 Rulings of the Tax Commissioner 03/09/2012 Fair market value for purposes of the grantor's tax
12-17 12-17 Rulings of the Tax Commissioner 03/05/2012 Virginia income tax actually imposed on income earned or derived in other states.
12-21 12-21 Rulings of the Tax Commissioner 03/05/2012 Port Volume Increase Tax Credit Guidelines
12-16 12-16 Rulings of the Tax Commissioner 03/05/2012 The Servicemembers Civil Relief Act (the "Act")
12-20 12-20 Rulings of the Tax Commissioner 03/05/2012 Taxable and nontaxable disability income
12-19 12-19 Rulings of the Tax Commissioner 03/05/2012 No sales tax on the sale and installation of certain items placed on temporary foundations.
12-18 12-18 Rulings of the Tax Commissioner 03/05/2012 Contraband cigarettes
12-13 12-13 Rulings of the Tax Commissioner 03/02/2012 Taxpayer is not liable for litter tax