Document # Public Document # Document Type Date Issued Description
13-51 13-51 Rulings of the Tax Commissioner 04/29/2013 Modifications/Updates to Prewritten Software
13-47 13-47 Rulings of the Tax Commissioner 04/04/2013 Real vs. Tangible Property
13-41 13-41 Rulings of the Tax Commissioner 03/21/2013 Real Estate Investment Trust; Responsible taxpayer Lessee or Lessor
13-39 13-39 Rulings of the Tax Commissioner 03/20/2013 Purchases were isolated in nature and not a normal part of the Taxpayer's business.
13-29 13-29 Rulings of the Tax Commissioner 03/11/2013 Donor and the Department agree on a valuation, Credit holders address devaluation of the Credit with transferors
13-23 13-23 Rulings of the Tax Commissioner 02/20/2013 Nontaxable service customized marketing strategy package for services, shipping and handling only.
13-22 13-22 Rulings of the Tax Commissioner 02/20/2013 Occasional Sale; Fixed Assets Exceptions
13-20 13-20 Rulings of the Tax Commissioner 02/15/2013 Fair market valuation of machinery and tools
12-003 Attorney General's Opinion 01/17/2013 Licensed required by the Virginia Real Estate Board
12-220 12-220 Rulings of the Tax Commissioner 12/21/2012 Winery; Operation of separately licensable business of renting a facility for events
12-219 12-219 Rulings of the Tax Commissioner 12/21/2012 LLC provided financial and retirement services; Pass through losses; Residency
11-056 Attorney General's Opinion 12/21/2012 Exemption from taxation under Article X, § 6-A and § 55-3219.5 does not apply in favor of a veteran who is a proprietary lessee in a real estate cooperative,
12-213 12-213 Rulings of the Tax Commissioner 12/18/2012 Sales tax not reported to the Department
12-212 12-212 Rulings of the Tax Commissioner 12/13/2012 Decline in demand for building product/ Underutilization of the Taxpayer's machinery.
12-198 12-198 Rulings of the Tax Commissioner 12/06/2012 Disallowance of foreign source income subtractions
12-192 12-192 Rulings of the Tax Commissioner 11/29/2012 Developer and manufacturer of prescription drugs; Virginia physical presence
12-190 12-190 Rulings of the Tax Commissioner 11/26/2012 Land Preservation Tax Credit
12-184 12-184 Rulings of the Tax Commissioner 11/13/2012 Resident, won a national contest, but did not report the income from the contest.
12-181 12-181 Rulings of the Tax Commissioner 11/13/2012 M&T tax on both the original equipment cost and the replacement parts questioned
12-180 12-180 Rulings of the Tax Commissioner 11/09/2012 Protective claim not filed within the statute of limitations.
12-176 12-176 Rulings of the Tax Commissioner 11/05/2012 Failure to file sales tax returns; Insufficient records; Failure to pay collected taxes
12-175 12-175 Rulings of the Tax Commissioner 11/02/2012 Information from the IRS enabled the Department to determine resident's tax liability.
12-038 Attorney General's Opinion 11/01/2012 Virginia Recordation Tax Act
12-7 12-170 Tax Bulletins 10/30/2012 Penalty and Interest Waiver for Victims of Hurricane Sandy
12-170 12-170 Rulings of the Tax Commissioner 10/30/2012 Penalty and Interest Waiver for Victims of Hurricane Sandy