Document # Public Document # Document Type Date Issued Description
13-64 13-64 Rulings of the Tax Commissioner 05/10/2013 Part-year residents; Credits
13-62 13-62 Rulings of the Tax Commissioner 05/09/2013 Certification of pollution control equipment and facility by Department of Environmental Quality
13-61 13-61 Rulings of the Tax Commissioner 05/06/2013 Guidelines for the Accelerated Sales Tax Payment
13-51 13-51 Rulings of the Tax Commissioner 04/29/2013 Modifications/Updates to Prewritten Software
13-41 13-41 Rulings of the Tax Commissioner 03/21/2013 Real Estate Investment Trust; Responsible taxpayer Lessee or Lessor
13-37 13-37 Rulings of the Tax Commissioner 03/20/2013 Assessment of shipping and handling charges on its sales to Virginia residents
13-38 13-38 Rulings of the Tax Commissioner 03/20/2013 Assessment of shipping and handling charges on its sales to Virginia residents
13-40 13-40 Rulings of the Tax Commissioner 03/20/2013 Lease or rental of portable toilets is a taxable transaction, True object.
13-33 13-33 Rulings of the Tax Commissioner 03/15/2013 Untaxed sales and purchases
13-30 13-30 Rulings of the Tax Commissioner 03/12/2013 Uncollected, Unreported Taxes, Fabrication
13-13 13-13 Rulings of the Tax Commissioner 02/05/2013 Wireless telecommunications services; subscription charges; Penalties
13-16 13-16 Rulings of the Tax Commissioner 02/05/2013 Wireless telecommunications services; subscription charges; Penalties
13-15 13-15 Rulings of the Tax Commissioner 02/05/2013 Wireless telecommunications services; subscription charges; Penalties
13-14 13-14 Rulings of the Tax Commissioner 02/05/2013 Wireless telecommunications services; subscription charges; Penalties
13-7 13-7 Rulings of the Tax Commissioner 01/23/2013 Tax paid in error on a number of exempt transactions/IT service business/contract work for the federal government.
13-2 13-2 Rulings of the Tax Commissioner 01/10/2013 Policy change: The Department will continue to recognize the pollution control exemption administered by the DMME.
12-216 12-216 Rulings of the Tax Commissioner 12/21/2012 Untaxed sales: exempt gift certificate sales;documentation to substantiate claim
12-211 12-211 Rulings of the Tax Commissioner 12/13/2012 Taxpayer failed to demonstrate the clear intent to abandon his Virginia domicile
12-204 12-204 Rulings of the Tax Commissioner 12/07/2012 Updated Barge and Rail Usage Tax Credit Guidelines
12-205 12-205 Rulings of the Tax Commissioner 12/07/2012 Updated International Trade Facility Tax Credit Guidelines
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.
12-178 12-178 Rulings of the Tax Commissioner 11/09/2012 Services to recondition used catheters are exempt from the sales and use tax
12-173 12-173 Rulings of the Tax Commissioner 11/02/2012 Integrated power wash system; repair parts for the system do not qualify for manufacturing exemption
12-170 12-170 Rulings of the Tax Commissioner 10/30/2012 Penalty and Interest Waiver for Victims of Hurricane Sandy
12-7 12-170 Tax Bulletins 10/30/2012 Penalty and Interest Waiver for Victims of Hurricane Sandy