Document # Public Document # Document Type Date Issued Description
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.
12-27 12-27 Rulings of the Tax Commissioner 03/16/2012 Determining the fair market value of machinery and tools; appraisals
12-22 12-22 Rulings of the Tax Commissioner 03/09/2012 Fair market value for purposes of the grantor's tax
12-32 12-32 Rulings of the Tax Commissioner 03/02/2012 DAVID McL. GARDINER and ELIZABETH S. GARDINER, v DEPARTMENT OF TAXATION
11-207 11-207 Rulings of the Tax Commissioner 12/29/2011 Intercompany accounting transactions; Resale exemption; Credit paid to another state.
11-204 11-204 Rulings of the Tax Commissioner 12/20/2011 Service provider and the lodging facilities are end users of the services
11-205 11-205 Rulings of the Tax Commissioner 12/20/2011 Service provider and the lodging facilities are end users of the services
11-200 11-200 Rulings of the Tax Commissioner 12/12/2011 Assessments; Filing requirements: Tangible personal property
11-196 11-196 Rulings of the Tax Commissioner 12/06/2011 Combat pay excluded from FAGI and computation when proportionally allocating itemized deductions
11-193 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
11-191 11-191 Rulings of the Tax Commissioner 11/30/2011 Responsibility lies with the clerk to determined recordation tax on real estate
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 .
11-173 11-173 Rulings of the Tax Commissioner 10/06/2011 Placing fair value on real estate
11-171 11-171 Rulings of the Tax Commissioner 09/30/2011 Virginia domicile
11-166 11-166 Rulings of the Tax Commissioner 09/27/2011 Occasional sale exemption: Surplus sales held yearly.
11-089 Attorney General's Opinion 09/13/2011 Constitutionality of land preservation programs
11-9 11-156 Tax Bulletins 09/06/2011 Filing and payment extension to certain individuals and businesses affected by Hurricane Irene.
11-156 11-156 Rulings of the Tax Commissioner 09/06/2011 Filing and payment extension to certain individuals and businesses affected by Hurricane Irene.
11-155 11-155 Rulings of the Tax Commissioner 08/30/2011 Land Preservation Tax Credit
11-154 11-154 Rulings of the Tax Commissioner 08/30/2011 Land Preservation Tax Credit
11-146 11-146 Rulings of the Tax Commissioner 08/10/2011 Tax on untaxed sales of tangible personal property: federal government contractors
10-110 Attorney General's Opinion 08/05/2011 Commissioner's ability to conduct audits; collection of severance taxes.
11-140 11-140 Rulings of the Tax Commissioner 08/02/2011 Inadequate documentation to claim the deductions.
11-134 11-134 Rulings of the Tax Commissioner 07/26/2011 Taxpayer did not collect the sales tax on transportation-in charge to customers