Document # Public Document # Document Type Date Issued Description
11-068 Attorney General's Opinion 12/16/2011 Sale of tangible personal property and the rendering of a service, the true object of the transaction must be examined to determine whether it is subject to the retail sales and use tax as a sale of tangible personal property or is exempt from taxation as a sale of services.
11-202 11-202 Rulings of the Tax Commissioner 12/13/2011 Disallowed the overpayment credit claiming a refund statute of limitations expired.
11-200 11-200 Rulings of the Tax Commissioner 12/12/2011 Assessments; Filing requirements: Tangible personal property
11-201 11-201 Rulings of the Tax Commissioner 12/12/2011 Statement of Assessed Values for Local Tax Purposes for Railroads and Interstate Pipeline Transmission Companies
11-199 11-199 Rulings of the Tax Commissioner 12/09/2011 Consolidated returns; Nexus
11-198 11-198 Rulings of the Tax Commissioner 12/07/2011 Department does not have the authority to make determinations regarding the value of property subject to the local mobile property tax
11-196 11-196 Rulings of the Tax Commissioner 12/06/2011 Combat pay excluded from FAGI and computation when proportionally allocating itemized deductions
11-197 11-197 Rulings of the Tax Commissioner 12/06/2011 Information was insufficient to show separately accounted for itemized deductions.
11-195 11-195 Rulings of the Tax Commissioner 12/05/2011 Tax treatment of lake and pond care services and product sales and installation
11-194 11-194 Rulings of the Tax Commissioner 12/02/2011 No exemption for refinancing an existing debt with the same lender
11-193 11-193 Rulings of the Tax Commissioner 12/02/2011 Department's authority to modify the allocation of exemptions and deductions claimed for federal income tax
11-190 11-190 Rulings of the Tax Commissioner 11/30/2011 Combat pay excluded from FAGI and computation when proportionally allocating itemized deductions
11-189 11-189 Rulings of the Tax Commissioner 11/30/2011 Combat pay excluded from FAGI and computation when proportionally allocating itemized deductions
11-191 11-191 Rulings of the Tax Commissioner 11/30/2011 Responsibility lies with the clerk to determined recordation tax on real estate
11-192 11-192 Rulings of the Tax Commissioner 11/28/2011 Logistic support services are being performed at a definite place of business in the City.
11-188 11-188 Rulings of the Tax Commissioner 11/28/2011 Reduced rate for raw food applies when the facility retains title to the food
11-187 11-187 Rulings of the Tax Commissioner 11/23/2011 Gross receipts derived from leasing of real property in the County would be sitused to the County.
11-186 11-186 Rulings of the Tax Commissioner 11/16/2011 Clerk to review the actual valuation of the property transferred.
11-185 11-185 Rulings of the Tax Commissioner 11/09/2011 Communications call tracking services
11-184 11-184 Rulings of the Tax Commissioner 11/08/2011 Failure to file sales tax returns and remit the tax collected to the Department .
11-182 11-182 Rulings of the Tax Commissioner 11/03/2011 Taxpayer is considered to be a bank subject to the bank franchise tax, it would be exempt from the BPOL tax
11-180 11-180 Rulings of the Tax Commissioner 11/01/2011 Itemized deductions and exemptions to reflect percentage of the couple's joint income
11-181 11-181 Rulings of the Tax Commissioner 11/01/2011 IRC § 199 deduction was properly allocated for Virginia income tax purposes
11-183 11-183 Rulings of the Tax Commissioner 10/27/2011 Investment and job creation requirements /Retail Sales and Use Tax data center exemption
11-179 11-179 Rulings of the Tax Commissioner 10/25/2011 Taxpayer was gainfully employed while receiving the disability income.